8 Amendments of Karsten Friedrich HOPPENSTEDT related to 2007/0267(CNS)
Amendment 10 #
Proposal for a directive – amending act
Recital 5
Recital 5
(5) Insurance services and financial services require similar forms of intermediation. It is therefore appropriate for intermediation in insurance and intermediation in financial services to be treated in the same way, including intermediation by an intermediary who does not have a contractual relationship with any of the parties to an insurance or financial transaction to whose conclusion the agent has contributed. In such cases the tax exemption should uniformly cover all activities that are typical for an insurance and financial services agent, including all activities preparatory and subsequent to concluding a contract.
Amendment 16 #
Proposal for a directive – amending act
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 2006/112/EC
Article 135 – paragraph 1 – point d
Article 135 – paragraph 1 – point d
(d) exchange of currency and, provision of cash and transactions in trading with claims;
Amendment 17 #
Proposal for a directive – amending act
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 2006/112/EC
Article 135 – paragraph 1 – point e
Article 135 – paragraph 1 – point e
(e) supply oftransactions in trading with securities;
Amendment 18 #
Proposal for a directive – amending act
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 2006/112/EC
Article 135 – paragraph 1 – point g a (new)
Article 135 – paragraph 1 – point g a (new)
(ga) derivatives of all kinds;
Amendment 23 #
Proposal for a directive – amending act
Article 1 – point 2
Article 1 – point 2
Directive 2006/112/EC
Article 135a – point 8 – introductory part
Article 135a – point 8 – introductory part
(8) 'supply oftransactions in trading with securities' means the supplyale of tradable instruments other than an instrument establishing title to goods or to the rights referred to in Article 15(2), representing financial value and reflecting any one or more of the following:
Amendment 32 #
Proposal for a directive – amending act
Article 1 – point 2
Article 1 – point 2
Directive 2006/112/EC
Article 135a – point 9
Article 135a – point 9
(9) 'intermediation in insurance and financial transactions' means the supply of services rendered to, and remunerated by, a contractual party as a distinct act of mediation in relation to the insurance or financial transactions referred to in points (a) to (e) of Article 135(1), by a third party intermediary;
Amendment 44 #
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2006/112/EC
Article 137b – point 1
Article 137b – point 1
(1) the group itself and all its members are established or residentis established in the Community;
Amendment 45 #
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2006/112/EC
Article 137b – points 4 and 5
Article 137b – points 4 and 5
(4) the services are supplied by the group only to its members and are necessary to allow members to supply services which are exempt pursuant to Article 135(1)(a) to (g); (5) the group claims from its members only the exact reimbursement of their share of the joint expenses, excluding any; transfer- pricing adjustments made for the purposes of direct taxation shall not affect the group’s exemption from turnover tax.'