WRITTEN QUESTION No. 3564/97 by Graham MATHER to the Commission. Commission communication on tax coordination (COM(97)495)
C 196/6 EN Official Journal of the European Communities 22. 6. 98 (98/C 196/09) WRITTEN QUESTION E-3564/97 by Graham Mather (PPE) to the Commission (13 November 1997) Subject: Commission communication on tax coordination (COM(97) 495) At the Ecofin meeting of 13 October 1997, this Commission Communication was debated for the first time. The document proposes a package of measures to tackle what it calls áharmful tax competitioní. The Council called on the Commission to bring forward a new Communication, by 12 November at the latest, taking into account the results of this meeting and of the meeting of the Tax Policy Group of 20 October. Ministers unanimously underlined their intention to reach political agreement on this matter at the Ecofin meeting on 1 December 1997. With regard to the taxation of capital income, Point 19 III of the Communication states that áevery Member State should either operate a minimum withholding tax or provide information on savings income to other Member Statesí. Point 19 V then states áthe arrangements for checking the fiscal residence of beneficiaries should not be too cumbersomeí. 1. What investigations has the Commission made into possible arrangements? 2. What have these investigations shown? 3. What are the financial implications of checking the fiscal residence of beneficiaries for the Community and the Member States authorities? (98/C 196/10) WRITTEN QUESTION E-3565/97 by Graham Mather (PPE) to the Commission (13 November 1997) Subject: Commission communication on tax coordination (COM(97) 495) At the Ecofin meeting of 13 October 1997, this Commission Communication was debated for the first time. The document proposes a package of measures to tackle what it calls áharmful tax competitioní. The Council called on the Commission to bring forward a new Communication, by 12 November at the latest, taking into account the results of this meeting and of the meeting of the Tax Policy Group of 20 October. Ministers unanimously underlined their intention to reach political agreement on this matter at the Ecofin meeting on 1 December 1997. With regard to the taxation of capital income, Point 19 III of the Communication states that áevery Member State should either operate a minimum withholding tax or provide information on savings income to other Member Statesí. Point 19 VI then states that Where a Member State does not use the exchange of information option, it should apply the withholding tax at a minimum level. The minimum tax rate should be specified at a level which is sufficient to ensure an acceptable level of taxation of cross-border savingsí. How will the áacceptable levelí be calculated and agreed? (98/C 196/11) WRITTEN QUESTION E-3566/97 by Graham Mather (PPE) to the Commission (13 November 1997) Subject: Commission communication on tax coordination (COM(97) 495) At the Ecofin meeting of 13 October 1997, this Commission Communication was debated for the first time. The document proposes a package of measures to tackle what it calls áharmful tax competitioní. The Council called on the Commission to bring forward a new Communication, by 12 November at the latest, taking into account the results of this meeting and of the meeting of the Tax Policy Group of 20 October. Ministers unanimously underlined their intention to reach political agreement on this matter at the Ecofin meeting on 1 December 1997