Written Answers. - Internal Market.
Ruairí Quinn
Question:
95
Mr. Quinn
asked the
Minister for Finance
whether in respect of the completion of the Internal Market by 1992, he will outline in respect of his Department (1) the directives that are his responsibility, (2) the directives which have now been passed, (3) the draft directives which remain outstanding and (4) when these outstanding draft directives will be passed; and if he will make a statement on the matter.
I would refer the Deputy to the reply given to a similar question on 24 October 1989. It listed the relevant EC directives and regulations which have been passed and the draft directives and regulations which remain outstanding. The list is amended below to give the present position.
Given that the outstanding draft directives and regulations are the subject of negotiations at EC level, it is not possible to state with any accuracy when they will be passed. However, the Minister for Finance and his Department will continue to participate constructively in those negotiations with a view to ensuring that the completion of the Internal Market is achieved by the end of 1992, while at the same time fully safeguarding Ireland's interests in these matters.
The following directives and regulations should be added to the list of those which have been passed:
Public Procurement
Council Directive 89/665/EEC of 21 December 1989 on the co-ordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts.
Council Directive 90/531/EEC of 17 September 1990 on the procurement procedures of entities operating in the water, energy, transport and telecommunications sectors.
Financial Services
Council Directive 89/647/EEC of 18 December 1989 on a solvency ratio for credit institutions.
Second Council Directive 89/646/EEC of 15 December 1989 on the co-ordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of credit institutions and amending Directive 77/780/EEC.
Customs, Excise and VAT
Council Regulation (EEC) No. 474/90 of 22 February 1990 amending, with a view to abolishing lodgement of the transit advice note on crossing an internal frontier of the Community, Regulation (EEC) No. 222/77 on Community Transit.
Council Regulation (EEC) No. 2726/90 of 17 September 1990 on Community Transit.
Council Regulation (EEC) No. 1292/89 of 3 May 1989 amending Regulation (EEC) No. 3/84 introducing arrangements for movement within the Community of goods sent from one member state for temporary use in one or more other member states.
Directive 88/331/EEC amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods.
Council Directive 89/604/EEC of 23 November 1989 amending Directive 83/183/EEC on tax exemptions applicable to permanent imports from a member state of the personal property of individuals.
Council Regulation (EEC) No. 4060/89 of 21 December 1989 on the elimination of controls performed at the frontiers of member states in the field of road and inland waterway transport.
Council Directive 90/504/EEC amending the Council Directive 79/695/EEC of 24 July 1979 on the harmonisation of procedures for the release of goods for free circulation.
Taxation of Companies
Council Directive 90/434/EEC of 25 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different member states.
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different member states.
The following draft directives and regulations should be added to the list of those which remain to be passed:
Public Procurement
Council Directive relating to the co-ordination of the laws, regulations and administrative provisions relating to the application of Community rules on the procurement procedures of entities operating in the water, energy, transport and telecommunications sectors.
Council Directive relating to the co-ordination of procedures on the award of public service contracts.
Council Directive on the service procurement of entities operating in the water, energy, transport and telecommunications sectors.
Customs, Excise and VAT
Proposal for a Council Regulation on the abolition of the SAD for intra-Community trade. (Note: this Regulation will amend Council Regulation (EEC) No. 678/85).
Proposal for a Council Regulation on the elimination of controls and formalities applicable to the cabin and checked baggage of passengers taking intra-EC flights/sea crossings.
Proposal for a Council Directive amending Council Directive 83/643/83 on the facilitation of physical inspections and administrative formalities in respect of the carriage of goods between member states.
Proposal for a Council Directive on the introduction of an EC Customs Code.
Proposal for Council Directive amending Directive 69/169/EEC to increase in real terms the tax paid allowances in intra-Community travel.
Proposal for a Council Regulation (further) amending Regulation (EEC) No. 3/84 introducing arrangements for movement within the Community of goods sent from one member state for temporary use in one or more other member states.
Proposal for a Commission Regulation laying down the conditions for use of the ATA Carnet for the temporary importation of goods into the customs territory of the Community or their temporary exportation from that territory.
Draft proposal for a Council Directive on the general arrangements for products subject to excise duty and on the holding and movement of such products.
Proposal for Council Directive on the harmonisation of the structures of excise duties on alcoholic beverages and on the alcohol contained in other products.
Proposal for Council Directive on the harmonisation of the structures of excise duty on mineral oils.
Proposal for a Council Directive amending Directive 72/464/EEC and 79/32/EEC concerning taxes on consumption of tobacco products.
Proposal for Council Directive amending Directive 83/183/EEC on tax exemptions applicable to permanent imports from a member state of the personal property of individuals.
Proposal for a Council Directive complementing and amending the proposal for a Council Directive on the approximation of rates of excise duty on mineral oils.
Proposal for a Council Directive modifying the proposal for a Council Directive on the charging of transport infrastructure costs to heavy goods vehicles.
Proposal for an amendment to the proposal for a Council Directive supplementing the common system of VAT and amending Directive 77/388/EEC.
Proposal for a Regulation concerning administrative co-operation in the field of indirect taxation.
Financial Services
Capital adequacy of investment firms, including credit institutions.
Taxation of Companies
Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different member states.
Proposal for a Council Directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other member states.
In relation to part (3) of this parliamentary question the following draft directives and regulations which were included in part (ii) or reply to parliamentary question dated 24 October 1989, should now be omitted, as they have either been passed, withdrawn or superseded at this stage: Numbers 1, 2, 3, 4, 5, 9, 10, 12, 13, 20, 25, 26, 27, 28, 30, 35, and 36.
