WRITTEN QUESTION No. 4076/97 by Marie-France STIRBOIS to the Commission. Assistance to job creators
C 223/50 EN Official Journal of the European Communities 17. 7. 98 (98/C 223/59) WRITTEN QUESTION E-4064/97 by Amedeo Amadeo (NI) to the Commission (14 January 1998) Subject: IRAP The Italian Finance Minister has brought in a new tax, IRAPí, which does not exist in any other European country. It is calculated not on the basis of revenue from production as in the rest of Europe, but on the basis of the costs incurred in production, including labour and investment costs. Can the Commission assess whether this may obstruct the attempts at fiscal harmonization currently under way in the EU? Joint answer to Written Questions E-4063/97 and E-4064/97 given by Mr Monti on behalf of the Commission (17 February 1998) According to the available information, the gross tax base for the new local tax called IRAP (Imposta regionale sulle attivita· produttive) will normally include the sum of gross income from sales and services rendered by the taxpayer. The IRAP net tax base could be different from net income as a consequence of the non-deductibility of certain categories of costs. The Commission would recall that, apart from the two 1990 directives 90/434/CE of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (1) and 90/435/CE of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States1, there is no harmonisation at the Community level in the field of direct taxation. Any further step in this direction, even for an improved functioning of the internal market, requires a unanimous decision of the Council under Article 100 of the EC Treaty. Therefore, the Member States are substantially free to choose and design their systems of direct taxation, subject only to the condition that the general obligations arising from the Treaty, in particular those of non- discrimination and equal treatment, are respected. On the basis of the question raised by the Honourable Member, these obligations do not appear at first sight to be affected by the introduction of the IRAP. (1) OJ L 225, 20. 8. 1990. (98/C 223/60) WRITTEN QUESTION E-4076/97 by Marie-France Stirbois (NI) to the Commission (14 January 1998) Subject: Assistance to job creators Can the Commission supply a comparative analysis of the assistance and social security contribution exemptions which the various Member States make available to unemployed persons wishing to set up companies or work on a freelance basis? In its opinion, what impact do such heterogeneous arrangements have on competition?