8 Amendments of Eva-Riitta SIITONEN
Amendment 4 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2003/48/EC
Article 6 – paragraph 1 – point e
Article 6 – paragraph 1 – point e
(e) benefits from a life insurance contract where the contract provides for a biometric risk coverage which, expressed as an average over the duration of the contract, is lower than 5 % of the initial capital insured and its actual performance is fully linked to interest or income of the kinds referred to in points (a), (aa), (b), (c) and (d); for this purpose any difference between the amounts paid out pursuant to a life insurance contract and the sum of all the payments made to the life insurer under the same life insurance contract shall be considered benefits from life insurance contracts.
Amendment 5 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2003/48/EC
Article 6 – paragraph 9
Article 6 – paragraph 9
9. Income referred to in point (aa) of paragraph 1 shall be considered to be an interest payment only to the extent to which the securities producing that income were first issued on or after 1 December 2008six months after the date of publication of this Directive or later.
Amendment 6 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2003/48/EC
Article 6 – paragraph 10
Article 6 – paragraph 10
10. Benefits from life insurance contracts shall be considered to be an interest payment in accordance with point (e) of paragraph 1 only to the extent to which the life insurance contracts giving rise to such benefits were first subscribed on or after 1 December 2008six months after the date of publication of this Directive or later.
Amendment 7 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 10
Article 1 – point 10
Directive 2003/48/EC
Article 18 – sentence 1
Article 18 – sentence 1
(10) The first sentence of Article 18 ishall be replaced by the following: “The Commission shall report to the Council and the European Parliament every three years on the operation of this Directive on the basis of the statistics listed in Annex V, which shall be provided by each Member State to the Commission.” By 31 December 2010, the Commission shall present a comparative study of the systems of exchange of information and of the withholding tax, analysing structural advantages and weaknesses regarding the effective taxation of savings. On the basis of that study and those reports, the Commission shall, where appropriate, propose to the Council any amendments to this Directive that prove necessary in order to ensure effective taxation of savings income and to remove undesirable distortions of competition.”.
Amendment 35 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2003/48/EC
Article 6 – paragraph 1 – point e
Article 6 – paragraph 1 – point e
(e) benefits from a life insurance contract where the contract provides for a biometric risk coverage which, expressed as an average over the duration of the contract, is lower than 5 % of the initial capital insured and its actual performance is fully linked to interest or income of the kinds referred to in points (a), (aa), (b), (c) and (d); for this purpose any difference between the amounts paid out pursuant to a life insurance contract and the sum of all the payments made to the life insurer under the same life insurance contract shall be considered benefits from life insurance contracts.
Amendment 38 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2003/48/EC
Article 6 – paragraph 9
Article 6 – paragraph 9
9. Income referred to in point (aa) of paragraph 1 shall be considered to be an interest payment only to the extent to which the securities producing that income were first issued on or after 1 December 2008six months after the date of publication of this Directive, or later.
Amendment 39 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2003/48/EC
Article 6 – paragraph 10
Article 6 – paragraph 10
10. Benefits from life insurance contracts shall be considered to be an interest payment in accordance with point (e) of paragraph 1 only to the extent to which the life insurance contracts giving rise to such benefits were first subscribed on or after 1 December 2008six months after the date of publication of this Directive, or later.
Amendment 54 #
2008/0215(CNS)
Proposal for a directive – amending act
Article 1 – point 10
Article 1 – point 10
Directive 2003/48/EC
Article 18
Article 18