(2004/C 78 E/0739)

WRITTEN QUESTION E-3878/02

by Salvador Garriga Polledo (PPE-DE) to the Commission

(10 January 2003)

Subject:   Community-wide harmonisation of time limits for the writing-off of tax arrears

Regarding the EU's goal of tax harmonisation, numerous experts on international taxation in the context of the different Member States are now considering whether harmonisation should extend to the time limits for the writing-off of tax arrears.

The variations existing between Member States in the time limits for writing off tax arrears create a degree of discrimination between citizens and undertakings of different Member States, and for those operating in more than one country confusion can arise.

Can the Commission state whether its proposals on the time limits for writing off tax arrears include any consideration of the desirability of harmonising the national rules in this field, in order to introduce uniform rules and put an end to the discrimination between Member States?

Answer given by Mr Bolkestein on behalf of the Commission

(20 February 2003)

The Commission's policy in direct taxation is set out in its Communication (1) addressed to the Council, the Parliament and the Economic and Social Committee. In that document it says:

In this context, the Commission has no plans to make a proposal to harmonise the direct tax rules to which the Honourable Member refers.

(1)  OJ C 284, 10.10.2001.