WRITTEN QUESTION P-2500/99 by Françoise Grossetête (PPE-DE) to the Commission. Common system of value-added tax ‐ the place where services are supplied.
8. 8. 2000 EN Official Journal of the European Communities C 225 E/151 (2000/C 225 E/164) WRITTEN QUESTION P-2499/99 by María Izquierdo Rojo (PSE) to the Commission (16 December 1999) Subject: Medi Telecom With regard to the planned takeover, in the near future, of Medi Telecom by Telefónica Intercontinental SA and Portugal Telecom Internacional (Sgps), what observations have been submitted to the Commission? What will the takeover operation involve? When will the Commission adopt a final decision? Answer given by Mr Monti on behalf of the Commission (11 January 2000) The transaction by means of which Telefónica InterContinental SA (controlled by Telefónica S. A. ) and Portugal Telecom Internacional S. A. (controlled by Portugal Telecom S. A. ) acquire joint control of MØdi- Telecom, a company incorporated under Morocco law, was notified to the Commission pursuant to Article 4 of Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (1) (the Merger Regulation) on 17 November 1999. Following the established procedure, a notice announcing this notification and inviting third parties to comment was published in the Official journal (2). The deadline for receipt of comments was 6 December 1999. The Commission is not authorised to disclose confidential information provided by those parties in connection with the transaction. MØdi Telecom has been created to install and operate a GSM cellular mobile telecommunications business in Morocco. It will be the second operator in the provision of those services in direct competition with the incumbent operator, which is so far the only player authorised in that market. The provision of MØdi Telecom mobile telecommunication services is to be restricted to the territory of Morocco. The Commission approved the decision on 17 December 1999 as the operation did not raise serious doubts as to its compatibility with the common market. (1) OJ L 395, 30. 12. 1989; corrected version OJ L 257, 21. 9. 1990; as last amended by Regulation (EC) No 1310/97, OJ L 180, 9. 7. 1997, corrigendum in OJ L 40, 13. 2. 1998. (2) OJ C 336, 24. 11. 1999. (2000/C 225 E/165) WRITTEN QUESTION P-2500/99 by Françoise GrossetŒte (PPE-DE) to the Commission (16 December 1999) Subject: Common system of value-added tax ü the place where services are supplied Which precise provision of Article 9 of the Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes should, in the Commissionís opinion and subject to the application of Article 9(3) of the Directive, apply to the following services when they are supplied to a taxable person established in a country (be it a Member State or third country) other than that where the provider of the services is established: ü the installation and renting out of stands offering another firm, as either a means or an end, the opportunity to advertise the qualities of its products at trade fairs; ü management and administrative services offered by a parent company to other firms in the group; C 225 E/152 Official Journal of the European Communities EN 8. 8. 2000 ü the services of company directors; ü the transport by pipeline of liquid or gas from one Member State to another; ü the management of a joint investment fund established in another Member State; ü telephone communications in medium and long-haul aircraft; ü music recording services intended for the creation of master tapes facilitating the publication of compact discs in another Member State; ü the hire of lorries or railway trucks ito be used for transport throughout the Community, when the lessor is established outside the Community and the lessee is established in a Member State which avails itself of the option referred to in Article 9(3) of Directive 77/388/EEC; ü the hiring out to a body governed by public law of movable property to enable it to carry on activities as a such a body and other activities referred to in Article 13 of Directive 77/388/EEC; ü the services of soil analysis and the decontamination of soil polluted by industrial activities; ü services carried out between two establishments belonging to the same legal entity but subject to VAT in two separate Member States; ü the hiring out of containers, pallets and cranes; ü the services of lawyers and arbitrators in trade disputes? (1) OJ L 145, 13. 6. 1977, p. 1. (2000/C 225 E/166) WRITTEN QUESTION P-2751/99 by Françoise GrossetŒte (PPE-DE) to the Commission Subject: Harmonisation of national legislation ü turnover tax (7 January 2000) Does the Commission consider the following activities to be exempted under the terms of Article 13 of Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (1): ü deliveries of blood derivatives; ü medical care provided by hospitals operating as commercial companies; ü services provided by natural persons looking after young children; ü receivership services in bankruptcy cases and arbitration services in commercial disputes provided by lawyers, the activities of whom are exempted under the terms of Annex F to the above directive; ü the management of investment trusts established in a Member State other than that of the manager; ü the loan component of transactions involving the leasing of movable property, the handing over of which is taxable under Articles 5 or 6 of the above directive; ü the purchase by one company of a holding in another company with the direct purpose of taking immediate action to restructure the shareholder base and secure industrial synergies; ü the rental of conference suites in hotels; ü the services provided, in the collective interest of their members and in return for a membership fee laid down in accordance with their statutes, by non-profit-making organisations operating in the sports sector, in cases where such organisations have been granted exclusive powers by the public authorities to lay down rules governing a given sport, ranging from access thereto to participation in certain events and the settlement of disputes between members, and where payment of membership fees is therefore compulsory for anyone wishing to take part in certain competitions; (If such services are not exempted, how should they be treated?);