1 Amendments of Othmar KARAS related to 2017/0251(CNS)
Amendment 85 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 a (new)
Article 1 – paragraph 1 – point 2 a (new)
Directive 2006/112/EC
Article 135 – paragraph 1 – point m a (new)
Article 135 – paragraph 1 – point m a (new)
2a. In Article 135(1), the following point (m) is added: (m) services provided by groups of taxable persons for members of the group, provided the following conditions are met: (i) the group itself and all its members are established or resident in the Community; (ii) the group carries out an autonomous activity and acts as an independent entity towards its members; (iii) the members of the group mainly carry out banking, insurance and pension fund transactions pursuant to Article 135(1)(a) to (g); (iv) the other services supplied by the group are necessary to allow members to supply services which are exempt pursuant to Article 135(1)(a) to (g); (v) if the other services are provided between the members, these services are also necessary to allow members to supply services which are exempt pursuant to Article 135(1)(a) to (g); (vi) the group claims from its members only the exact reimbursement of their share of the joint expenses.