WRITTEN QUESTION No. 748/98 by Allan MACARTNEY to the Commission. Water and sewerage provisions
11. 12. 98 EN Official Journal of the European Communities C 386/39 (98/C 386/052) WRITTEN QUESTION E-0746/98 by Bill Miller (PSE) to the Commission (18 March 1998) Subject: VAT On the assumption that current rates of duty and VAT are applied, what rate of duty and VAT will be levied on a bottle of spirits sold on board ship, following the proposed abolition of duty-free sales on a vessel en route: 1. 2. from Dover to Calais and return: (a) when the vessel is in UK territorial waters (b) when the vessel is in French territorial waters from Portsmouth to Santander and return: (a) when the vessel is in UK territorial water (b) when the vessel is outside territorial waters (c) when the vessel is in French territorial waters (d) when the vessel is in Spanish territorial waters? What will be the cash sums charged in duty and VAT in these locations on a bottle of spirits of which the duty- free and VAT-free price is ECU 10? Will the VAT charged, in cash terms, vary according to the relevant rate of duty? To which Member State or States will the duty and VAT be payable? What plans has the Commission to simplify the system? Answer given by Mr Monti on behalf of the Commission (12 June 1998) The Commission confirms to the Honourable Member that the current Community provisions in the fiscal field ensure the appropriate taxation of sales at airports and on board aircraft and ferries which will be applicable on 1st July 1999, after the expiry of the transitional period allowed by the Council to the tax-free sector. The elements provided in the question, which may appear specific cover nevertheless a large range of situations and products and require detailed explanation, which is not possible in this framework. For this reason, the Commission invites the Honourable Member to contact its services (directorate C of DG XXI) who will provide him with an appropriate and complete answer. (98/C 386/053) WRITTEN QUESTION E-0748/98 by Allan Macartney (ARE) to the Commission (18 March 1998) Subject: Water and sewerage provisions Can the Commission indicate which level of government or other body is responsible for the provision of water and sewerage in each Member State and how such provisions are financed? Answer given by Mrs Bjerregaard on behalf of the Commission (30 April 1998) First of all, the structure of the water and sewerage services is the responsibility of each Member State in accordance with the principle of subsidiarity and there is no Community legislation on it