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C 142/112 Official Journal of the European Communities EN 21.5.


The responsibility for rebalancing the charges rests fully with the Italian communications authority, and
the Commission does not intend to take a position on any increases that might be authorised on condition
that they facilitate the orientation of charges to costs.

(1) OJ L 74, 22.3.1996.

(2) OJ L 101, 1.4.1998.

(1999/C 142/139) WRITTEN QUESTION P-3249/98

by Luigi Moretti (NI) to the Commission

(20 October 1998)

Subject: Taxation of securities in Italy

Article 8(5) of Decree Law No 461, issued in the Italian Republic on 21 November 1997 and amending
Article 10(b) of Law No 77 of 23 March 1983, establishes, in the new paragraphs 4 and 5, a regime for the
taxation and redemption of securities deposited in other EU Member States which is different from and
harsher than the regime governing securities deposited in Italy.

Can these rules be said to comply with EU legislation, particularly from the point of view of the
fundamental freedom of movement of capital and the principle of free competition?

Answer given by Mr Monti on behalf of the Commission

(14 December 1998)

Under the legislation referred to by the Honourable Member, the special tax of 12.5 % would appear to
apply to income from securities of investment funds in other Member States which are held by Italian
residents, irrespective of whether they are deposited inside or outside Italy.

The legislation does not seem to allow an Italian resident to receive a tax credit corresponding to the
foreign tax paid by a fund based in another Member State in cases where the special tax regime applies.
However, where securities are deposited abroad, it would appear to allow the granting of such a tax credit
in so far as the taxable person decides not to apply the special tax regime and subjects the income paid by
the fund to the general progressive income tax schedule.

The Commission is collecting further information on the legislation referred to by the Honourable
Member and will examine it in detail, particularly with a view to determining whether it is compatible with
Community law as regards the above-mentioned matter.

(1999/C 142/140) WRITTEN QUESTION E-3256/98

by Bill Miller (PSE) to the Commission

(28 October 1998)

Subject: Disturbances on board aircraft and ferries

In the light of the rise of disturbances due to drunken passengers on board aircraft and ferries, does the
Commission believe that the decision to exempt goods from excise duty when consumed immediately
aboard aircraft or ferries is a sensible one?