WRITTEN QUESTION No. 3950/98 by Paul RÜBIG Tax discrimination in Spain
6. 11. 1999 EN Official Journal of the European Communities C 320/93 Answer given by Mrs Wulf-Mathies on behalf of the Commission (27 January 1999) The Commission agrees it is necessary to stimulate the reclamation of brownfield sites rather than developing greenfield sites. Many programme under objectives 1 and 2 of the structural funds have attached a clear priority to the development of brownfield sites. Whilst the structural funds co-finance national or regional financial instruments, the Community’s structural policies do not develop specific market-based instruments to encourage a particular development. Under the programme approach and in line with the subsidiarity principle this is the responsibility of the Member States. The forthcoming guidelines for the programming of 2000-2006 structural fund interventions will stress again the Commission’s preference for regenerating derelict industrial sites as it promotes both productive investment and the environment. (1999/C 320/127) WRITTEN QUESTION P-3950/98 by Paul Rübig (PPE) to the Commission (21 December 1998) Subject: Tax discrimination in Spain Computer controlled machine tools and flexible processing systems for training purposes supplied by an Austrian manufacturer are subject to the full rate of VAT of 16 % while similar products supplied by a domestic manufacturer are subject to a preferential rate of 4 % levied by the Tax authorities of an Autonomous Region in Spain. The Commission department responsible rejected a complaint based on the provisions governing the single market. What rate of tax are domestic products of this type subject to in the region concerned? In view of the explanations contained in the letter of 24 July 1998 and of the current state of affairs regarding this matter, can the Commission explain how the different taxation of suppliers of similar products which are in direct competition with each other can be said to be in keeping with the provisions governing the single market and, in particular, with the sixth VAT Directive? Does the Commission intend to take specific measures to deal with the abovementioned case of discrimination in order to ensure equal taxation as soon as possible? Answer given by Mr Monti on behalf of the Commission (23 February 1999) Under the terms of the Sixth VAT Directive (77/388/EEC) (1), a delivery of electronic equipment for school use, whether it was from inside Spain or from another part of the Community, would be subject to the standard rate of 16 % in Spain. The Austrian firm which raised this issue with the Honourable Member had previously made an identical complaint to the Commission. The Commission contacted the Spanish authorities, which carried out the necessary checks; the latter revealed no fraud. (1) OJ L 145, 13. 6. 1977