2 Amendments of Markus FERBER related to 2011/0058(CNS)
Amendment 158 #
Proposal for a directive
Article 30 – paragraph 1 – point c
Article 30 – paragraph 1 – point c
c) the technical provisions of insurance undertakings established in compliance with Directive 91/674EEC shall be deductible, with the exception of equalisation provisions. A Member State may provide for the deduction of equalisation provisionswhich, pursuant to Article 62 of Directive 91/674/EEC, has opted to introduce a commercial law requirement to constitute equalisation provisions must also make such provisions tax deductible. In the case of a group, any such deduction of equalisation provisions shall be applied to the apportioned share of the group members resident or situated in that Member State. Amounts deducted shall be reviewed and adjusted at the end of every tax year. In calculating the tax base in future years account shall be taken of amounts already deducted.
Amendment 425 #
Proposal for a directive
Annex 3 – paragraph 15
Annex 3 – paragraph 15