WRITTEN QUESTION No. 3733/98 by Brendan DONNELLY to the Commission. VAT on golf-club membership
C 207/120 Official Journal of the European Communities EN 21. 7. 1999 Answer given by Mr Flynn on behalf of the Commission (5 February 1999) The Commission has recently had a considerable amount of mail about the position of people working for Andersen B. P. M. Ellas (S. A. ) and this is now being studied. The Commission will ensure Community law is correctly applied, by virtue of the powers conferred on it by the EC Treaty. (1999/C 207/160) WRITTEN QUESTION E-3733/98 by Brendan Donnelly (PPE) to the Commission (11 December 1998) Subject: VAT on golf-club membership Will the Commission state whether VAT may legally be charged in Spain on membership of sporting organisations such as golf clubs? Answer given by Mr Monti on behalf of the Commission (29 January 1999) According to Article 13(A)(1)(m) of the 6th VAT Directive 77/388/EEC (1), Member States exempt certain services closely linked to sport or physical education supplied by non-profitmaking organisations to people taking part in sport or physical education. New Spanish legislation, in force since 1 January 1999, applies a general exemption for sports activities under the conditions laid down by the 6th Directive. Consequently, membership of sporting organisations, such as golf clubs, fulfilling these conditions, is exempt from VAT in Spain. (1) OJ L 145, 13. 6. 1977. (1999/C 207/161) WRITTEN QUESTION P-3739/98 by David Thomas (PSE) to the Commission (25 November 1998) Subject: Agenda 2000 budget The recent Court of Auditors’ report claims that the Commission has seriously miscalculated the cost of its Agenda 2000 proposals and that they could exceed the EU’s budget by billions of pounds. Can the Commission say if this is a correct assessment of what is likely to happen? Answer given by Mr Liikanen on behalf of the Commission (27 January 1999) On 29 May 1998 the Council asked the Court of Auditors to send it any comments it might have on the financial aspects of the legislative proposals relating to the reform of the common agricultural policy (CAP), the Structural Funds, pre-accession aid and the guarantee fund for external action, presented by the Commission as part of Agenda 2000. On 29 October 1998 the Court adopted opinion 10/98 on these matters