WRITTEN QUESTION P-2860/99 by Rolf Linkohr (PSE) to the Commission. Rheinfelden power station ‐ support for large hydroelectric plants.
C 225 E/210 Official Journal of the European Communities EN 8. 8. 2000 fulfilled and after this has been duly noted by the office of destination (Articles 482(4) and 483 of Commission Regulation (EC) No 2454/93 of 2 July 1993 ü the customs code implementing provisions) (1). Under these circumstances, responsibility for returning the original already falls to the authorities, and in the event that the original is lost after its return by the office of destination, the latter continues to be able to confirm that the goods have been assigned to their intended use or destination, by virtue of its record of the data and the results of the checks carried out. Even then, a duplicate can be issued if necessary, in accordance with Article 486(4) of the Regulation, annotated by the office of destination. In the Commis- sionís opinion, therefore, there is no need to provide for áforce majeureí in such circumstances. The Commission considers that the Member States are best placed to assess and decide whether it is appropriate for national intervention agencies to inform exporters of any failure to return the control copy T5 within three months from the receipt of the export declaration and whether it is necessary to set up a computer system for this purpose. It does not think it appropriate to propose the adoption of new legal obligations for the national intervention agencies. (1) OJ L 253, 11. 10. 1993. (2000/C 225 E/240) WRITTEN QUESTION P-2860/99 by Rolf Linkohr (PSE) to the Commission (7 January 2000) Subject: Rheinfelden power station ü support for large hydroelectric plants The Rheinfelden Rhine power station plans to expand its hydroelectric power output from 25,7 to 116 megawatts. This extension is to replace the old power station dating from 1898, which is in need of renovation. The changeover must begin by the middle of 2003, otherwise the concession granting the right to use the water will expire and with it the authorisation to produce power on this site. Large hydroelectric power stations are not at present covered by either German or European schemes to support renewable forms of energy. The extension to the Rheinfelden hydroelectric plant which is needed would be impossible in the current situation. If for economic reasons large hydroelectric power stations such as Rheinfelden can no longer be built, the EU will have even greater problems fulfilling its Kyoto commitments to reduce CO2. 1. Is the Commission aware of the Rheinfelden case? Are there similar cases in other countries? 2. What is the Commissionís view of this case? Does the Commission see any possibility that this case may be covered by the planned directive on 3. support for electricity from renewable energy sources in the internal electricity market? Answer given by Mrs de Palacio on behalf of the Commission (26 January 2000) The authorisation criteria for the construction or conversion of power stations fall within the competence of the Member States. The Commission is not aware of the specific issues concerning the Rheinfelden power station. The Commission is in favour of developing hydroelectric power stations, but investment decisions are taken by the market participants with the agreement of the relevant authorities. 8. 8. 2000 EN Official Journal of the European Communities C 225 E/211 The Commission is currently examining the question of including large hydroelectric power stations within the scope of a proposal for a directive on the promotion of electricity from renewable energy sources in the internal market in electricity. (2000/C 225 E/241) WRITTEN QUESTION P-2861/99 by Michel Hansenne (PPE-DE) to the Commission Subject: Common VAT system ü eighth directive (7 January 2000) In Question No 2083/90 (1), Mr Fernand Herman put the following question to the Commission: In the United Kingdom, the Crown, local authorities and similar bodies can obtain VAT refunds on supplies of goods and services which they purchase, as well as the VAT paid on imported goods, provided these supplies or imports are not intended for activities which are subject to VAT (non-business purposes) or are partially exempt from VAT. This procedure, known as the árefund schemeí is applied irrespective of whether or not the bodies concerned are liable to the tax. Does this procedure comply with the sixth VAT Directive?í Why has the Commission only given a provisional and incomplete reply, without ever providing a definitive answer to the question? Following on from my predecessorís question, does the Commission consider that public bodies in other Member States can also benefit from this procedure and could ask HM Customs and Excise to refund VAT on the basis of the eighth directive for goods and services obtained in the UK on which local VAT may have been charged? (1) OJ C 164, 24. 6. 1991, p. 10. Answer given by Mr Bolkestein on behalf of the Commission (1 February 2000) The common VAT system provides that the Member States, regions, counties, municipalities and other bodies governed by public law are not normally considered liable to VAT on activities or operations they engage in as public authorities. Accordingly, no VAT is due on those activities or operations. However, goods and services supplied by taxable persons to Member States, regions, counties, munici- palities and other bodies governed by public law, as well as goods imported by them, are subject to VAT. As they are not liable to VAT on activities or operations engaged in by them as public authorities, Member States, local authorities and other bodies governed by public law are not entitled to deduction of VAT paid on the purchase of goods and services. Of course, their non-taxable status also makes them ineligible for the refund, under the procedure provided for by the eighth Directive (1), of VAT paid in a Member State other than that of establishment. To prevent VAT considerations influencing whether public authorities carry out certain operations themselves or privatise them, several Member States, including the UK, have introduced a scheme of total or partial refund of VAT paid by public bodies on purchases of goods and services. It is important to note that this entails a purely financial operation between different public bodies and is governed by the respective national policy for the financing of public authorities. Consequently, such a scheme does not conflict with the sixth VAT Directive (2). (1) OJ L 331, 27. 12. 1979. (2) OJ L 145, 13. 6. 1977