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2. 10.

98 EN Official Journal of the European Communities C 304/105

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.

(98/C 304/157) WRITTEN QUESTION E-0439/98
by Niels Sindal (PSE) to the Commission
(24 February 1998)

Subject: State aid

What are the Commission’s views about authorizing French state aid to get the Japanese car company Toyota to
invest in France?

Answer given by Mr Van Miert on behalf of the Commission
(13 March 1998)

The French authorities have not yet notified the Commission of their plans to grant aid to encourage Toyota to
invest in Valenciennes. When they do so, the Commission will take a decision on the basis of the Community
framework on state aid to the motor vehicle industry.

The objective of the framework is to establish transparency in aid flows and to apply strict discipline to the
granting of aid in order to ensure as far as possible that competition is not distorted within the industry. The
framework takes account of regional development imperatives and of the substantial overcapacity that exists
within the motor vehicle industry in Europe.

A summary of the motor vehicle framework for 1998-2000 has been sent direct to the Honourable Member and to
Parliament’s Secretariat.

(98/C 304/158) WRITTEN QUESTION E-0440/98
by Alexandros Alavanos (GUE/NGL) to the Commission
(24 February 1998)

Subject: Aegean island floods

The recent downpours which claimed several lives on the Aegean islands of Lesbos, Santorini etc. also caused
extensive damage to their road networks (both provincial and rural), industrial plants, shops and offices, houses,
farms and infrastructure. In response to the major problems created by the floods, will the Commission say:

1. whether it will make emergency aid available from the Community budget appropriations earmarked for
natural disasters, and

2. what the possibilities are of funding from the Community Support Framework to make good the damage
and erect flood protection systems?