WRITTEN QUESTION E-0098/00 by Camilo Nogueira Román (Verts/ALE) to the Commission. Application of the partnership principle in the drawing-up of the 2000-2006 Regional Development Plan for Spain's Objective 1 Autonomous Communities.
28. 12. 2000 EN Official Journal of the European Communities C 374 E/23 Answer given by Mr Barnier on behalf of the Commission (7 March 2000) The Commission recently became aware of the situation described by the Honourable Member and asked the Spanish authorities for information in order to verify that the Community provisions applicable to the project in question were being complied with. Moreover, at the next meeting of the monitoring committee planned for April 2000, the Commission will ask for a more precise description of the project content. It will keep the Honourable Member informed of developments. (2000/C 374 E/028) WRITTEN QUESTION E-0098/00 by Camilo Nogueira RomÆn (Verts/ALE) to the Commission (26 January 2000) Subject: Application of the partnership principle in the drawing-up of the 2000-2006 Regional Develop- ment Plan for Spainís Objective 1 Autonomous Communities In October 1999 I tabled a written question to the Commission (P-1798/99) on application of the partnership principle in the drawing-up of the 2000-2006 Regional Development Plan for Spainís Objective 1 Autonomous Communities (1), bearing in mind that the plan, a key document covering the main investments to promote development, job creation, and transport networks, had not been considered by the Galician Parliament. The Member of the Commission who replied to the question, Mr Michel Barnier, indicated that a final answer would not be given until the text of the plan had been sent to Brussels but stated in any case that, under Articles 15 and 16 of Council Regulation (EC) No 1260/1999 on the Structural Funds (2), Member States were indeed required to submit their plans to the Commission áafter consultation with the partnersí, since the Regulation stipulates that each plan must include áan account of arrangements made to consult partnersí. Given that the text of the Regional Development Plan is already in the Commissionís possession, what steps will the Commission take to ensure compliance with the partnership principle and uphold the powers of the Autonomous Communities, specifically Galicia, bearing in mind that the Spanish central government authorities ignored the Galician Parliament when they drew up the plan, even though it has a decisive bearing on the Autonomous Communityís powers and its role as an entity responsible for Spainís economic and social development? (1) OJ C 203 E, 18. 7. 2000, p. 51. (2) OJ L 161, 26. 6. 1999, p. 1. Answer given by Mr Barnier on behalf of the Commission (10 March 2000) Article 8 of Council Regulation No (EC) 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (1) states that Community operations are to be drawn up in close consultation (the ápartnershipí) ábetween the Commission and the Member State, together with the authorities and bodies designated by the Member State within the framework of its national and current practices, namely: the regional and local authorities and the other competent public authorities, the economic and social partners, any other relevant competent bodies within this framework. í The authorities and bodies designated by the Member State are called ápartners. í With regard to national regional development plans (RDPs), Articles 15 and 16 of this Regulation stipulate respectively that áplans shall be submitted by the Member State to the Commission after consultation with the partnersí and that the plans shall include áan account of arrangements made to consult partners. í The RDP for the Objective 1 regions submitted by the Spanish Government on 29 October 1999 includes a chapter on the application of the Autonomous Communities were associated from the beginning in the design, development and drafting of the plan and that they had several opportunities of expressing their points of view and making changes to the final draft. this principle of partnership, which states in particular that C 374 E/24 Official Journal of the European Communities EN 28. 12. 2000 Since, under Regulation (EC) No 1260/1999, it is up to the Member State to designate these partners, the Commission considers that the Spanish Government has satisfied its obligations with regard to compliance with the principle of partnership in preparation of this RDP. (1) OJ L 161, 26. 6. 1999. (2000/C 374 E/029) WRITTEN QUESTION E-0103/00 by Jo Leinen (PSE) to the Commission (26 January 2000) Subject: Compatibility with Community law of a Danish law on the levying of capital gains tax in the event of transfer to another Member State A Danish law dating back to 1987 stipulates that the earnings from shares belonging to Danish citizens who move to another Member State are to be taxed. This means that people who are obliged to live and work in another EU country for professional or other reasons are subject to discrimination. Is paragraph 13a of the law on capital gains from shares (Lovbekendtgorelse 1987-11-05 No 698, 1. Karnovs Lovsamling 6 (1988), p. 5880) compatible with Articles 43, 56, 18 and 12 of the EC Treaty? 2. If it is not, what steps will the Commission take to make Denmark comply with Community law? Answer given by Mr Bolkestein on behalf of the Commission (9 March 2000) The Commission is aware of the Danish tax rules according to which non-realised capital gains resulting from shares are taxed, if a person leaves the country. Similar rules exist in Germany, France and Austria. The Danish law subjects capital gains on shares realised in Denmark to tax. In order to treat the taxpayer who leaves the Member State for a Member State where capital gains are not taxed, at equal footing, his latent tax liability with regard to capital gains is assessed when he leaves Denmark. However, this tax is not immediately due, but becomes payable only once the capital gains are realised, which means that the shares in question are effectively disposed of. The tax is assessed on the base of the capital gains calculated at the moment of leaving Denmark, but if the value of the shares goes down later, Denmark allows a new calculation of the tax so that only the effective capital gains are taxed. Moreover, tax on capital gains levied in the new Member State of residence are fully credited against the Danish tax liability. It is true that the tax assessed must be guaranteed by the taxpayer on exit from Danmark, but the Danish authorities accept (part of) the shares as security. There appears to be no material difference in the tax treatment of Danish residents and others who leave Denmark. At any rate, the Commission will further examine the compatibility of the Danish rules with Community law, because a complaint on the same matter has been lodged with it and is currently under consideration