2004/C 11 E/261P-1835/03 de Jean-Thomas Nordmann a la Comisión Asunto: Gravámenes sobre los espirituosos en Irlanda
Issuing Organization | Comisión de las Comunidades Europeas |
(2004/C 11 E/261) PREGUNTA ESCRITA P-1835/03 de Jean-Thomas Nordmann (ELDR) a la Comisión (26 de mayo de 2003) Asunto: Gravámenes sobre los espirituosos en Irlanda El Gobierno irlandés decidió, el pasado diciembre, aumentar un 42 % los derechos e impuestos sobre espirituosos, en el marco del presupuesto de 2003 de la República de Irlanda.
Los derechos e impuestos sobre espirituosos actualmente ascienden a 39,25 euros por litro de alcohol puro, lo que supone el doble del gravamen sobre la cerveza y la sidra (19,87 euros por litro de alcohol puro).
Cerca del 90 % de la cerveza y la sidra que se consumen en Irlanda se producen localmente, mientras que una parte significativa de los espirituosos se importa. Uno de los casos más representativos es el del coñac, que tiene en la República de Irlanda un importante mercado de exportación de unos 2 millones de litros.
¿En qué se basa esta medida discriminatoria sobre los espirituosos que se consumen en Irlanda (especialmente el coñac) cuando, a fin de cuentas, los que se exportan de Irlanda (el whisky irlandés en particular) se benefician de un gravamen considerablemente menor en la mayor parte de los demás países europeos? Respuesta del Sr. Bolkestein en nombre de la Comisión (20 de junio de 2003) Los tipos del impuesto especial que los Estados miembros aplican al alcohol y a las bebidas alcohólicas deben respetar los tipos mínimos fijados en la Directiva 92/84/CEE (1 ), relativa a la aproximación de los tipos del impuesto especial sobre el alcohol y las bebidas alcohólicas. Por encima de estos niveles mínimos, los Estados miembros son en principio libres de determinar los tipos del impuesto especial que aplican a cada una de las categorías de bebidas alcohólicas. Así, esta Directiva no exige a los Estados miembros que fijen estos tipos según los niveles de gradación de alcohol.
Es más, los tipos fijados por los Estados miembros deben respetar las disposiciones del Artículo 90 del Tratado de la CE. Esto significa que ningún Estado miembro gravará directa o indirectamente los productos de los demás Estados miembros con tributos internos, cualquiera que sea su...
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