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Document 92001E001566

    WRITTEN QUESTION E-1566/01 by Pervenche Berès (PSE) to the Commission. Tax discrimination based on place of establishment.

    OJ C 350E, 11.12.2001, p. 193–193 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)

    European Parliament's website

    92001E1566

    WRITTEN QUESTION E-1566/01 by Pervenche Berès (PSE) to the Commission. Tax discrimination based on place of establishment.

    Official Journal 350 E , 11/12/2001 P. 0193 - 0193


    WRITTEN QUESTION E-1566/01

    by Pervenche Berès (PSE) to the Commission

    (29 May 2001)

    Subject: Tax discrimination based on place of establishment

    If a Member State's laws exempt bodies with scientific, humanitarian or technical objectives from succession duties, is refusal by the Member State's administration to grant such an exemption to an organisation of this type which pursues similar objectives in that Member State but is established in another Member State, compatible with the Treaty establishing the European Community?

    Answer given by Mr Bolkestein on behalf of the Commission

    (5 July 2001)

    The situation described by the Honourable Member can be an infringement of the EC Treaty in that such a refusal can lead to a situation which is detrimental to some organisations with comparable activities, depending on their place of establishment.

    Such a situation should be examined on the basis of more detailed information so that the Commission can assess whether it infringes the EC Treaty.

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