WRITTEN QUESTION E-0364/00 by Mary Banotti (PPE-DE) to the Commission. Recognition of medical qualifications by France.
24. 10. 2000 EN Official Journal of the European Communities C 303 E/185 There is no Community tax provision prohibiting the use, as such, in the territory of a Member State 2. by a person normally resident there, of a car registered in another Member State. However, under Directive 83/182/EEC (2), where a person uses a car registered in another Member State in the Member State where he is normally resident, taxes applicable in the Member State of normal residence, exemption from which is allowed by the Directive in cases of temporary importation, become payable in principle (this applies to road taxes, for example). 3. When acquiring private cars for use in the course of its taxable activities (car hire), the company established in Luxembourg may deduct VAT on its purchases. The right of deduction is a fundamental principle of VAT mainly designed to avoid any aggregation of taxation and thus ensure the neutrality of the system. The common system of VAT is based on the principle of physical monitoring of goods to determine 4. the place where their supply should be taxed. The place of taxation of a supply of goods, the sale of cars in the present case, depends on the place where the goods are when the supply takes place. The Member State of departure or arrival of the transport of goods, as the case may be, must be taken into account. The applicable rule also depends on the status of the purchaser (whether or not he is liable to VAT). Conversely, the place where the seller or purchaser is established need not be taken into account. Whether tax is payable on the selling price or on the margin also depends on the actual situation. The information provided is therefore insufficient to answer the question. (1) OJ L 145, 13. 6. 1977. (2) Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ L 105, 23. 4. 1983). (2000/C 303 E/210) WRITTEN QUESTION E-0364/00 by Mary Banotti (PPE-DE) to the Commission (14 February 2000) Subject: Recognition of medical qualifications by France Given the problems faced by graduates in medicine, in particular Spanish graduates, in pursuing their studies in France, what measures will the Commission take to ensure that the French administration takes the necessary steps to respect and apply the Community legislation already in place and put an end to the present obstruction on the part of the French education authorities? Answer given by Mrs Reding on behalf of the Commission (3 March 2000) If the matter relates to academic recognition of diplomas, the Commission would like to point out that it falls within the powers of Member States. Community provisions at the present stage do not cover this type of recognition. At the present time and in accordance with the EC Treaty, each Member State is solely responsible for the content of its teaching and the organisation of its own educational system. The authorities concerned are entitled to make enrolment in a course of education conditional on prior academic recognition of qualifications acquired in another Member State. They are also free to determine the rules governing that type of procedure since there are no Community regulations laying down that a Member State is required to recognise diplomas obtained in another Member State for academic purposes. As far as the conditions of admission for the purposes of professional training are concerned, however, Member States must refrain from any direct or indirect discrimination based on nationality, pursuant to article 12 of the EC Treaty (formerly article 6). C 303 E/186 Official Journal of the European Communities EN 24. 10. 2000 The Commission is not aware of the facts referred to by the Honourable Member. The information supplied by the Honourable Member does not allow a thorough examination of the situation. At this stage, there is no evidence of the existence of discrimination on grounds of nationality. Notwithstanding, the Commission is ready to look into this case if more information becomes available. (2000/C 303 E/211) WRITTEN QUESTION E-0377/00 by John McCartin (PPE-DE) to the Commission (14 February 2000) Subject: Tax exemption for small firms Can the Commission state whether it is preparing legislative proposals whereby small firms would be exempt from the requirement of Commission clearance for State aid? If so, does this include tax exemptions? When are these proposals likely to be finalised? Answer given by Mr Monti on behalf of the Commission (22 March 2000) By Council Regulation (EC) No 994/98 of 7 May 1998 on the application of Articles 92 and 93 of the EC Treaty (now Articles 87 and 88) to certain categories of horizontal state aid (1) the Commission was enabled to exempt by Commission regulations certain types of horizontal aid measures from the notification requirement. The categories covered by this Regulation include aid to small and medium- sized enterprises (SME). On 28 July 1999, the Commission adopted a draft exemption regulation for SME aid which is about to be published in the Official journal. The Commission intends to adopt the regulation by July 2000. The regulation will define up to which intensity certain aid to SME is exempted from the notification requirement. These intensities apply no matter in which form the aid is granted and therefore also apply to tax reductions or exemptions in favour of SME. (1) OJ L 142, 14. 5. 1998. (2000/C 303 E/212) WRITTEN QUESTION E-0386/00 by Vasco Graça Moura (PPE-DE) to the Commission (15 February 2000) Subject: Payment to the European Journalism Training Association (EJTA) Why has the Directorate-General for Education and Culture not yet paid the European Journalism Training Association (EJTA) 50 % of the cost of projects for 1998 and 1999, contrary to the commitments given? When will these payments be made? What type of support will be considered for the EJTA from the year 2000 onwards?