E-2585/03 de Konstantinos Hatzidakis a la ComisiónAsunto: Fiscalidad de las bebidas Low Proof
Issuing Organization | Comisión de las Comunidades Europeas |
(2004/C 88 E/0106) PREGUNTA ESCRITA E-2585/03 de Konstantinos Hatzidakis (PPE-DE) a la Comisión (8 de agosto de 2003) Asunto: Fiscalidad de las bebidas 'Low Proof' Ante el éxito de consumo de las nuevas bebidas alcohólicas comúnmente denominadas 'Ready-To-Drink', ¿podría indicar la Comisión si la siguiente interpretación del Derecho comunitario es correcta: si un gobierno decidiera, por razones de salud pública, aumentar los impuestos especiales sólo sobre las RTD a base de bebidas alcohólicas, sin modificar la fiscalidad de las bebidas alcohólicas tradicionales, se trataría de una violación del Derecho comunitario? Considérese que los consumidores de esas bebidas, generalmente azucaradas, suelen ser los jóvenes, lo que plantea un importante problema de salud pública.
¿La respuesta de la Comisión sería diferente en el supuesto de que el producto de ese impuesto no se destinara directamente a los Presupuestos Generales del Estado, sino a una finalidad específica (es decir, ingresos de un organismo específicamente encargado de la salud pública)? ¿La jurisprudencia del TJCE en el asunto de la cotización de la seguridad social francesa que se percibe sobre las bebidas alcohólicas (sentencia de 24 de febrero de 2000, Asunto C-434/97) (1 ), donde se aplicaba la posibilidad que ofrece el apartado 3 del artículo 3 de la Directiva 92/12, no proporciona una base a los Estados miembros para fiscalizar de forma distinta las bebidas alcohólicas tradicionales y las RTD a base de bebidas alcohólicas (véase el punto 19 de la sentencia)? ¿No cree la Comisión que habría que definir específicamente, al menos en el ámbito fiscal, esta categoría de bebidas que pretende seducir sobre todo a los jóvenes por su carácter azucarado? Cabe plantearse aún más esta cuestión ya que se ha constado que los productores de las RTD no dudan en modificar la base alcohólica de dichas bebidas para beneficiarse de ventajas fiscales competitivas (por ejemplo, el fenómeno de las 'malternatives' bebidas a...
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