Application du règlement SEPA (260/2012) par les autorités fiscales

Question parlementaire n° E-004674/2020 de madame McGuinness du 19.11.2020

Application du règlement SEPA (260/2012) par les autorités fiscales.

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Question for written answer E-004674/2020 to the Commission

Rule 138

Compliance with SEPA Regulation (260/2012) by tax authorities

QUESTION

Under Article 9(2) of the SEPA Regulation (260/2012), a payee using a direct debit to collect funds from a payer holding a payment account located within the Union may not specify the Member State in which that payment account is to be located.

Nevertheless, I am receiving reports from members of the public that tax authorities are demanding a payment account in the Member State concerned for the payment of housing tax by direct debit.

1. Are owners of a home in another Member State entitled to pay taxes, for example housing tax, in that Member States by direct debit from a bank account in their home Member State?

2. Is the Commission monitoring compliance with the SEPA Regulation in the various Member States and what have been its findings?

3. If it ascertains any non-compliance with the SEPA Regulation on the part of the Member States, what steps will it take to end such a breach of EU law?

ANSWER

given by Ms McGuinness on behalf of the European Commission

The Commission is well aware of the fact that a number of entities, including tax authorities, refuse single European payment area (SEPA) direct debits from accounts in other Member States. This is a clear breach of the SEPA Regulation(1).

Art. 10 of the SEPA Regulation mandates Member States to designate a competent authority for ensuring compliance with the regulation. It is therefore the responsibility of these competent authorities to address this practice known as ‘IBAN discrimination’.

The Commission refers systematically all complaints to the relevant national competent authorities, which are primarily responsible for the correct application of EC law.

When these are not appropriately dealt with and breaches are not remedied, the Commission reminds the national authorities of their legal obligations and if necessary launches infringement procedures. With regards to the specific case of tax authorities, an infringement procedure against one Member State is ongoing.

(1) Regulation (EU) No 260/2012 — OJ L 94, 30.3.2012, p. 22‐37