WRITTEN QUESTION No. 3814/98 by Concepció FERRER Programmes and projects in the field of research and development in Catalonia (SUPPLEMENTARY ANSWER)
C 325/28 Official Journal of the European Communities EN 12. 11. 1999 (1999/C 325/032) WRITTEN QUESTION E-3811/98 by Graham Watson (ELDR) to the Commission (22 December 1998) Subject: VAT accounting for opticians Given the problems identified in the UK with VAT accounting for opticians, has the Commission studied VAT accounting for opticians in other Member States, and does it believe that the substantial VAT refunds obtained in the UK could be replicated in other Member States? Would the Commission explain briefly the ways in which the various Member States require opticians to account for VAT? Answer given by Mr Monti on behalf of the Commission (28 January 1999) The Commission has not received any complaints from opticians regarding difficulties in accounting for VAT. In accordance with Article 13(A)(1)(e) of the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes 3 Common system of value added tax: uniform basis of assessment (1), the provision of medical care in the exercise of the medical and paramedical profession as defined by the Member State concerned is exempt from VAT. The Court of justice has ruled (2) that this exemption did not extend to the supply of corrective spectacles prescribed by a doctor or by other authorised persons. The substantial refunds of VAT in the United Kingdom to which the Honourable Member refers are due to the British courts finding against the interpretation by the British administration (HM Customs and Excise) that the supply of spectacles constituted a single supply and was therefore fully taxable rather than being two supplies 3 that of the dispensing (measuring and fitting) service and the supply of the spectacles. In 1995 opticians in the United Kingdom were invited to submit claims for repayment of VAT overpaid from 1 September 1988. (1) OJ L 145, 13. 6. 1977. (2) Case 353/85, Commission of the European Communities v. United Kingdom of Great Britain and Northern Ireland. (1999/C 325/033) WRITTEN QUESTION E-3814/98 by Concepció Ferrer (PPE) to the Commission (22 December 1998) Subject: Programmes and projects in the field of research and development in Catalonia Bearing in mind the policy of transparency pursued by the Commission in relation to its spending, can the Commission say what projects implemented in Catalonia benefitted from each type of aid available in the area of research and development for the period 1994-99? Can the Commission further specify what amounts were finally allocated to each of the above projects? Supplementary answer given by Mrs Wulf-Mathies on behalf of the Commission (12 May 1999) The Commission would refer the Honourable Member to its answer to her Written Question P-3790/98 (1). (1) OJ C 142, 21. 5. 1999, p. 150