WRITTEN QUESTION No. 2821/98 by Umberto BOSSI to the Commission. Repayment by the Italian Government of the 'Europe Tax'
C 135/124 Official Journal of the European Communities EN 14. 5. 1999 scientific committee will examine the safety of sunscreens, their ability to block the harmful effects of UV exposure, consumer habits and the suitability of SPF for giving consumer information. The Commission will review the opinions of the expert panel and propose legislative or technical actions as appropriate. (1999/C 135/148) WRITTEN QUESTION E-2821/98 by Umberto Bossi (NI) to the Commission (17 September 1998) Subject: Repayment by the Italian Government of the ‘Europe Tax’ In its 1997 budget the Italian Government levied the so-called ‘Europe Tax’ in order to bring public finances into line with the criteria set out in the Maastricht Treaty for moving to the third phase of the single currency. The Italian Ministry of Finance has recently stated that 60 % of this tax will be repaid to taxpayers by the end of 1998. Some Member States have several times expressed doubts about the legitimacy of this tax, precisely because of the commitment made to repay it. If the Italian Government were to repay, as promised, part of the ‘Europe Tax’ to taxpayers, does the Commission not consider that this alleged ‘tax’ would in reality be compulsory lending imposed on the Italian people? Answer given by Mr de Silguy on behalf of the Commission (3 November 1998) The Italian Government has made considerable efforts on the budgetary consolidation front in recent years, and particularly in 1997. These efforts have enabled Italy to fulfil the budget criteria laid down in the Treaty on European Union and thus to qualify for participation in the third stage of economic and monetary union. In that context, Italy’s finance act for 1997 contained a number of tax measures, in particular an income tax surcharge (‘Tassa per l’Europa’). When the ‘Tassa per l’Europa’ was adopted, the Government stated that it intended to reimburse some of the revenue from this surcharge to taxpayers in future years, under conditions to be determined. Recent statements by the Italian Finance Minister are in line with the political commitments which the Government entered into at that time. Revenue and expenditure items are always entered in the budget in accordance with clear administrative rules. The proceeds from the ‘Tassa per l’Europa’ were registered as budget revenue in exactly the same manner as the proceeds from other taxes. A formal decision, taken after collection, to refund part of the revenue from the ‘Tassa per l’Europa’ to taxpayers would constitute a new budget measure that would be independent, in both formal and accounting terms, of the initial collection of the surcharge. The corresponding expenditure would be charged to the budget for the year in which the refund was made