Answer given by Mr McCreevy on behalf of the Commission
In its previous reply, the Commission said that this measure was not prohibited under Article 49 of the EC Treaty ‘even if the tax made it more expensive for Maltese consumers to use such cards’.
The Commission stands by this. The measure applies in exactly the same way irrespective of whether Maltese consumers use Internet sites located on Maltese territory or in the rest of the world. There is no discrimination, therefore, in the application of this measure.
More generally, many tax measures — such as the differences in the taxation of cars or petrol — could be regarded as obstacles to free movement. This does not, however, mean that they are contrary to the EC Treaty.