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Document 91998E000437
WRITTEN QUESTION No. 437/98 by Mark WATTS to the Commission. Duty-free concessions
WRITTEN QUESTION No. 437/98 by Mark WATTS to the Commission. Duty-free concessions
WRITTEN QUESTION No. 437/98 by Mark WATTS to the Commission. Duty-free concessions
OL C 304, 1998 10 2, p. 104
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
WRITTEN QUESTION No. 437/98 by Mark WATTS to the Commission. Duty-free concessions
Official Journal C 304 , 02/10/1998 P. 0104
WRITTEN QUESTION P-0437/98 by Mark Watts (PSE) to the Commission (16 February 1998) Subject: Duty-free concessions As the Commission has stated many times that tax-free and duty-free sales within the EU will be abolished as planned in mid-1999, would it confirm the date by which it will present the draft directive required to establish the alternative VAT and excise duty schemes which will need to be implemented in all Member States to ensure that the various ferry and airline routes serving non-EU destinations will be able to operate smoothly after abolition? Answer given by Mr Monti on behalf of the Commission (10 March 1998) The Commission would like to point out that the special scheme for intra-Community duty-free sales derogates from the normal rules of taxation. With the expiry of the transitional period, sales at airports and on board aircraft and ferries will become subject to taxation according to VAT and excise rules in the normal way. For VAT, this means that goods sold on board aircraft and ferries will be taxed in the Member State of departure and goods sold at airports in the Member State will be taxed where the airport is situated. As to excise duties, goods will as a general rule be subject to taxation in the Member State of consumption. It should be emphasised that, when the Council decided to abolish intra-Community duty-free sales, it did not contemplate that the taxation rules needed to be adapted.