WRITTEN QUESTION No. 2868/97 by Florus WIJSENBEEK to the Commission. Special derogation for tax-free sales
C 174/16 EN Official Journal of the European Communities 8. 6. 98 (98/C 174/47) WRITTEN QUESTION E-2868/97 by Florus Wijsenbeek (ELDR) to the Commission (11 September 1997) Subject: Special derogation for tax-free sales The Commission is, no doubt, aware that the sale of tax-free goods within the EU will cease with effect from 1 January 1999 pursuant to Council Directive 92/12/EEC (1), thereby preventing unfair competition and speeding up creation of the internal market. Is the Commission aware that derogations have been made to this scheme and that the new directive on tax-free goods will not apply to the following territories: Heligoland and Bu¤singen (Germany); the Canary islands and the enclaves of Ceuta and Melilla (Spain); Athos (Greece); Livigno, Camione díItala and the Italian waters of Lake Lugano (Italy); Gibraltar (United Kingdom); and the ¯land Islands (Finland)? Can the Commission explain the reasons for these derogations, since at no point are they clearly set out in the acts of accession? Does the Commission not feel that these derogations are an infringement of EU legislation in this field, that they involve unfair competition, and that they might give rise to a shift in flows of transport and goods, and even fraud? If so, does the Commission intend to put an end to these derogations from the general scheme? If not, which derogations can it change and which ones can it not change? Why not? (1) OJ L 76, 23. 3. 1992, p. 1. Answer given by Mr Monti on behalf of the Commission (11 November 1997) The Commission can confirm to the Honourable Member that, in accordance with Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (1) (Article 28) and Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes › Common system of value added tax: uniform basis of assessment (2), as amended (Article 28K), intra-Community duty-free sales will end by 30 June 1999. This decision only applies with regard to intra-Community travel. It does not apply to travel to and from territories in which the above mentioned directives are not applicable as they are considerered, for fiscal purposes, to be third countries. There is no obligation, under Community law, to apply Community VAT or excise in these territories. The exceptions, which are contained in the relevant Acts of Accession, were agreed by the Council for a number of different reasons. Some territories are covered by international agreements prior to the EC Treaty and others had autonomy to decide on their indirect tax matters. Exchanges of goods with these territories are, and will continue to be subject to the same control as exports and imports from third countries in order to minimize the risk of fraud. (1) OJ L 76, 23. 3. 1992. (2) OJ 145, 13. 6. 1977. (98/C 174/48) WRITTEN QUESTION P-2906/97 by Elly Plooij-van Gorsel (ELDR) to the Commission (3 September 1997) Subject: Extra charge levied on EU nationalsí health-care bills in New York State 1. Is the Commission aware that New York State levies an extra charge of 32% on health-care costs incurred by visitors (tourists) from outside the US as a means of covering the health-care costs of poor (uninsured) Americans?