2 Amendments of Jean-Paul GAUZÈS related to 2013/0045(CNS)
Amendment 49 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) Parliament would like to receive explanations from the Commission concerning the exclusion of foreign exchange spot transactions while exchange derivatives are included in the fiscal base. It would like to receive a report on the exact legal reasons for which the Commission’s legal analyses of these two types of transaction differ in the context of the free movement of capital, and an economic study of their possible taxation.
Amendment 79 #
Proposal for a directive
Article 2 – paragraph 1 – point 3
Article 2 – paragraph 1 – point 3
3) 'Financial instruments' means financial instruments as defined Section C of Annex I tof Directive 2004/39/EC of the European Parliament and of the Council, and structured products and foreign exchange spot transactions;