Activities of Antolín SÁNCHEZ PRESEDO related to 2007/0267(CNS)
Plenary speeches (1)
VAT on insurance and financial services (debate)
Amendments (4)
Amendment 19 #
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 aone or more person iss are obliged, in return for a payment, to provide anone or more other persons, in the event of materialisation of a risk, with an indemnity or a benefit as determined by the commitment;
Amendment 27 #
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 supply of services rendered to, and remunerated by, a contractual party as a distinct act of mediationperformance of a distinct act of mediation or of canvassing of customers in relation to the insurance or financial transactions referred tomentioned in points (a) to (e) of Article 135(1), this service being rendered to, and remunerated by, a third party intermediaryny counterparty of the intermediary, provided that the intermediary is not a counterparty in those insurance or financial transactions;
Amendment 39 #
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2006/112/EC
Article 137a – paragraph 1
Article 137a – paragraph 1
1. From 1 January 2012, Member States shall allow taxable persons a right of option for taxation in respect of the services referred to in points (a) to (g) of Article 135(1e) and in point (g) of Article 135(1). This option may not be exercised in relation to the services governed by point (f) of Article 135(1) and by Article 135(1a).
Amendment 42 #
Proposal for a directive – amending act
Article 1 – point 4
Article 1 – point 4
Directive 2006/112/EC
Article 137a – paragraph 2 – subparagraph 1 a (new)
Article 137a – paragraph 2 – subparagraph 1 a (new)
All measures for the above purpose must, in any event, conform to the following principles: (a) the option of making a transaction taxable or otherwise shall invariably rest with the taxable person; (b) the option may be exercised from one transaction to another.