WRITTEN QUESTION E-2552/99 by Christopher Huhne (ELDR) to the Commission. Possible lower VAT rates on labour intensive services.
C 280 E/74 Official Journal of the European Communities EN 3. 10. 2000 (2000/C 280 E/073) WRITTEN QUESTION E-2552/99 by Christopher Huhne (ELDR) to the Commission Subject: Possible lower VAT rates on labour intensive services (4 January 2000) Would the Commission please publish, for each Member State, a list of services for which Member States have applied to levy a reduced VAT rate under the provisions of the directive on reduced rates of VAT on labour intensive services? Answer given by Mr Bolkestein on behalf of the Commission (8 February 2000) The Commission has published the list requested by the Honourable Member in its proposal for a Council decision authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC (1). (1) COM(99) 705 final. (2000/C 280 E/074) WRITTEN QUESTION E-2561/99 by Christopher Huhne (ELDR) to the Commission (11 January 2000) Subject: Jurisdiction of deposit insurance Would the Commission please state what deposit insurance arrangements would apply to a UK depositor who placed sterling deposits via the internet with a bank currently advertised as First-e Bank, apparently the trading name of the Banque díEscompte in Paris? Answer given by Mr Bolkestein on behalf of the Commission (14 February 2000) In order to give a precise answer to the question, the Commission would need to have some additional information about the facts of the case. However, on a general basis Directive 94/19/EC of the Parliament and of the Council of 30 May 1994, on deposit- guarantee schemes (1) stipulates that Member States shall ensure that there is a guarantee scheme within their territory and that the Member Stateís scheme also covers the depositors at branches set up by credit institutions in other Member States. The Directive is also valid, by special agreement, in the three other European economic area (EEA) states; Iceland, Liechtenstein and Norway. If deposits were placed within e. g. a French institution, situated in France, the French deposit guarantee scheme would apply regardless of whether the deposits were transferred via Internet, the nationality of the depositor or the currency of the deposits (as long as deposits are in euros or one of the currencies of Member States). The French deposit guarantee amounts to € 60 000 per depositor. It is subject to a number of possible exemptions, e. g. as regards the type of depositor, as mentioned in the Directive. From 1 January 2000, branches of Community credit institutions situated in other Member States (and the three EEA states) are also obliged to offer the same deposit guarantee as their parent credit institutions. The credit institution and its Community branches are thus regarded as one legal entity. If one takes the example of a French branch situated in the United Kingdom, it must thus offer a deposit guarantee of € 60 000, just as in France. This is a new provision. Previously, according to Article 4(1) of the Directive, such branches were not allowed to offer a higher guarantee than the prevailing level in the host country