WRITTEN QUESTION E-0166/00 by Rosa Díez González (PSE), Fernando Pérez Royo (PSE) and Luis Berenguer Fuster (PSE) to the Commission. Effects of state aid on the Spanish electricity sector.
3. 10. 2000 EN Official Journal of the European Communities C 280 E/191 ü a Member State may not extend the period for monitoring the correct collection of the tax to 8 years from the date on which VAT became chargeable while simultaneously restricting the right to VAT deduction claimed by the tax authorities following such monitoring to no more than 5 or 3 years from the date on which VAT became chargeable. (1) OJ L 145, 13. 6. 1977, p. 1. Answer given by Mr Bolkestein on behalf of the Commission (17 February 2000) As the Commission informed the Honourable Member in its answer to Written Questions P-2500/99 and P-2751/99 (1), the issue it raises concerns a number of very specific and complex cases of interpretation of Community VAT legislation. A detailed analysis of Articles 17 to 19 of the Sixth VAT Directive (2) is therefore required to decide what tax treatment to apply. A detailed case-by-case examination will have to be made given the size and specific nature of the request which covers a vast list of transactions and practical cases. The Commission would point out to the Honourable Memberís that such a detailed reply will require lengthy and painstaking research that it is unable to undertake at present and which goes far beyond the scope of an answer to a written question. (1) OJ C 225 E, 8. 8. 2000, p. 152. (2) OJ L 145, 13. 6. 1977. (2000/C 280 E/222) WRITTEN QUESTION E-0166/00 by Rosa Díez GonzÆlez (PSE), Fernando PØrez Royo (PSE) and Luis Berenguer Fuster (PSE) to the Commission (31 January 2000) Subject: Effects of state aid on the Spanish electricity sector Given the enviable economic and financial situation of Spanish electricity companies receiving competition transition costs (CTC), what measures will the Commission take to link the payment of eligible CTC to the financial and economic viability of companies? Does it plan to assess the impact of and need for CTC at the level of consolidated companies or by individual assets? Answer given by Mr Monti on behalf of the Commission (9 March 2000) The Commission takes the view that, to rank as a stranded cost, a given investment or contract must become uneconomic as a result of the liberalisation of the electricity market provided for in Parliament and Council Directive 96/92/EC of 19 December 1996 concerning common rules for the internal market in electricity (1) and must significantly affect the competitiveness of the company concerned. The Com- mission analyses stranded costs on an asset-by-asset basis before determining their impact on the competitiveness of consolidated companies. (1) OJ L 27, 30. 1. 1997