WRITTEN QUESTION E-2184/99 by Klaus-Heiner Lehne (PPE-DE) to the Commission. Abolition of advance tax deduction from subsistence allowances and accommodation costs on business and service travel and commercial relocation costs.
C 219 E/112 Official Journal of the European Communities EN 1. 8. 2000 Reply (14 February 2000) It is recalled that the Kyoto Protocol includes a provision enabling Parties jointly to fulfil their 1. commitments. On 16 and 17 June 1998, the Council agreed the determinations of the contributions of Member States to the 8 % reduction commitment undertaken under the Protocol by the Community and all Member States, according to the annexed table. In its latest conclusions on the Community strategy on climate change, adopted on 12 October 1999, 2. the Council reaffirmed the importance of early ratification and implementation of the Kyoto Protocol, and confirmed its commitment to continue to work towards this objective. It stressed in the context that the further assessment, development and further implementation of common and co-ordinated as well as national policies are necessary in order to meet the Kyoto commitments, and requested the Committee of Permanent Representatives to prepare a progress report for early 2000 on the preparations for ratification. The Council further called upon the Commission to strengthen and speed up its efforts in the development and implementation of common and co-ordinated policies and measures that can facilitate and contribute to fulfilling the commitments of the Kyoto Protocol by the Community and its Member States. It is not for the Council to answer the Honourable MEP on his questions concerning statistical data, 3. nor on specific actions undertaken by a Member State. the Commission has at its disposal a mechanism to monitor inter alia the progress of Member States in meeting the agreed national contributions to the Communityís commitments under the UN Framework Convention on Climate Change and the Kyoto Protocol. is recalled in this connection that It ANNEX 1 Commitments in accordance with Article 4 of the Kyoto Protocol (in %) - 7,5 - 21 - 21 +25 +15 0 +13 - 6,5 - 28 - 6 - 13 +27 0 + 4 - 12,5 Member States Belgium Denmark Germany Greece Spain France Ireland Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdom (2000/C 219 E/143) WRITTEN QUESTION E-2184/99 by Klaus-Heiner Lehne (PPE-DE) to the Commission (29 November 1999) Subject: Abolition of advance tax deduction from subsistence allowances and accommodation costs on business and service travel and commercial relocation costs In its latest round of tax-relief legislation, the Federal Republic of Germany abolished the advance tax deduction from subsistence allowances and accommodation costs on business and service travel, and on commercial relocation costs. 1. 8. 2000 EN Official Journal of the European Communities C 219 E/113 The following questions are asked: ü How does the Commission view this legislative measure by the Federal Republic of Germany in the context of Article 17(6) of the Sixth European Value-Added-Tax Directive? ü Is the removal of the advance tax deduction consistent with the current provisions of that Directive? ü What action will the European Commission take to ensure that German fiscal legislation can be harmonised with the provisions of the Sixth Value-Added-Tax Directive? Answer given by Mr Bolkestein on behalf of the Commission (10 January 2000) The Commission has been informed of the recent measures published by Germany to limit or abolish rights to deduct VAT, particularly on accommodation and subsistence expenses incurred on business travel, as well as certain relocation costs. There is some doubt about whether these measures, which are currently being examined, are compatible with Article 17(6) 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 (1). Should our findings confirm that the measures are incompatible with Community law, the Commission will not fail to use the powers conferred on it by the EC Treaty to put an end to the infringement. (1) OJ L 145, 13. 6. 1977. (2000/C 219 E/144) WRITTEN QUESTION P-2190/99 by Georg Jarzembowski (PPE-DE) to the Commission (19 November 1999) Subject: Registration of coaches and buses in France By Directives 96/36/EC (1) and 96/37/EC (2) the European Community laid down conditions for the registration of coaches and buses by the Member States. Since 1 October 1999 the Member States may permit the registration of new coaches and buses only if they have a safety belt for every seat (Directive 96/36/EC) and the seat anchorages comply with Directive 96/37/EC. Directives 96/36/EC and 96/37/EC were transposed into French law by the ArrŒte ministØriel du 5. 12. 1996 relatif aux ceintures et systŁmes de retenue, aux ancrages des ceintures de sØcuritØ, à la rØsistance des siŁges et de leur ancrages et aux appuis-tŒte dans les vØhicules à moteur, Journal Officiel du 18. 12. 1996 Page 18622í. This requires all coaches and buses registered for the first time in France from 1 October 1999 onwards to meet the requirements laid down in the directives. This broadens the scope of the directive from new vehicles on first registration to old or used vehicles already registered in another Member State and now to be registered for the first time in France. This provision governing old and used vehicles could be an infringement of the principle of the free movement of goods and a non-tariff barrier to trade between the Member States