WRITTEN QUESTION No. 2431/98 by Françoise GROSSETÊTE to the Commission. Interpretation of Article 4 of the 6th VAT Directive
8. 4. 1999 EN Official Journal of the European Communities C 96/95 (1999/C 96/133) WRITTEN QUESTION E-2429/98 by FrØdØric Striby (I-EDN) to the Commission (30 July 1998) Subject: EU aid to Alsace, particularly the Department of Haut-Rhin 1. What has been the total amount of EU aid to Alsace since January 1995, and to the Department of Haut-Rhin in particular? 2. For what projects and from which Funds has this aid been granted? 3. What specific projects have been funded in the following areas and how much did the aid amount to in each case: › youth › training › employment promotion › universities › R&D › culture › twinning › cross-border cooperation › economic development › citizen information? Supplementary answer given by Mr Santer on behalf of the Commission (28 October 1998) Further to its answer of 22 September 1998 (1), the Commission is now able to provide the following additional information. In view of the length of its answer, the Commission is sending it direct to the Honourable Member and to Parliamentís Secretariat. (1) OJ C 50, 22. 2. 1999. (1999/C 96/134) WRITTEN QUESTION E-2431/98 by Françoise GrossetŒte (PPE) to the Commission (30 July 1998) Subject: Interpretation of Article 4 of the Sixth VAT Directive Some companies operate long-term vehicle rentals on the basis of so-called áopen-bookí contracts, the purpose of which is to give the hirer a share in the financial outcome of the rental, arrived at on the basis of the real running costs of vehicles, the duration of their use and the profit from the transaction. In the event of the rented vehicle being stolen or damaged, the contract provides for the vehicle involved to be professionally valued, on the understanding that the rental firm will be compensated by the insurance company solely on the basis of the value thus determined; the rental firm will then charge the hirer any difference between the indemnity value arrived at by expert appraisal and the net book value of the vehicle as it appears in the rental companyís accounts. On the other hand, in the event of accident or loss the rental firm does not receive damages for termination of contract equivalent to the discounted value of future rental payments which would have been received if the contract had taken its normal course