7 Amendments of Jean-Paul GAUZÈS related to 2007/0267(CNS)
Amendment 12 #
Proposal for a directive – amending act
Recital 7
Recital 7
(7) Suppliers of insurance and financial services are increasingly able to allocate input VAT on costs incurred by them precisely to the output to be taxed. Where the services they supply are fee-based, they can establish the taxable amount for these services easily. It is therefore appropriate to extend the possibility to opt for taxation for such operators, preventing any double taxation concerns that may arise by coordinating such taxation with national taxes on insurance and financial services.
Amendment 15 #
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 a
Article 135 – paragraph 1 – point a
(a) insurance and, including reinsurance;
Amendment 21 #
Proposal for a directive – amending act
Article 1 – point 2
Article 1 – point 2
Directive 2006/112/EC
Article 135a – point 1
Article 135a – point 1
(1) 'insurance and reinsurance' means a commitment whereby a person is obliged, in return for a payment, to provide another person, in the event of materialisation of a risk, with an indemnity or a benefit as determined by the commitment;
Amendment 31 #
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 direct or indirect 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 (ef) of Article 135(1), by a third -party intermediaryies;
Amendment 46 #
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 areis established or resident in the Community;
Amendment 47 #
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2006/112/EC
Article 137b – point 3
Article 137b – point 3
(3) members of the group are supplying services which are exempt under Article 135(1)(a) to (g)insurance and financial services or other services in respect of which they are not taxable persons;
Amendment 48 #
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2006/112/EC
Article 137b – point 4
Article 137b – point 4
(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)insurance and financial services;