# Value added tax VAT: common system, treatment of insurance and financial services

European Parliament procedure 2007/0267(CNS) (CNS - Consultation procedure, 6th term, committee ECON). Stage: Procedure lapsed or withdrawn. 44 committee amendments tabled by 12 Members between 2008-06-17 and 2008-06-17.

## What the amendments focus on

The dossier revises the common VAT system regarding the treatment of insurance and financial services. The amendments define insurance, reinsurance, intermediation, granting of credit, securities and derivatives transactions, and investment funds and their management, provide a right of option for taxation, address cross-border cooperation and input VAT, require a Commission impact study and report, and set conditions for cost-sharing groups.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Karsten Friedrich HOPPENSTEDT | Germany | PPE-DE | 8 | https://amendeu.com/md/meps/1222.md |
| Jean-Paul GAUZÈS | France | PPE | 7 | https://amendeu.com/md/meps/28193.md |
| Andrea LOSCO | Italy | ALDE | 5 | https://amendeu.com/md/meps/36393.md |
| Antolín SÁNCHEZ PRESEDO | Spain | S&D | 4 | https://amendeu.com/md/meps/28295.md |
| José Manuel GARCÍA-MARGALLO Y MARFIL | Spain | PPE | 4 | https://amendeu.com/md/meps/1992.md |
| Ieke van den BURG | Netherlands | PSE | 3 | https://amendeu.com/md/meps/4483.md |
| Wolf KLINZ | Germany | ALDE | 3 | https://amendeu.com/md/meps/28244.md |
| Zsolt László BECSEY | Hungary | PPE-DE | 3 | https://amendeu.com/md/meps/28138.md |
| Piia-Noora KAUPPI | Finland | PPE-DE | 3 | https://amendeu.com/md/meps/4258.md |
| Daniel DĂIANU | Romania | ALDE | 2 | https://amendeu.com/md/meps/39716.md |
| Alexander RADWAN | Germany | PPE-DE | 1 | https://amendeu.com/md/meps/4292.md |
| Astrid LULLING | Luxembourg | PPE | 1 | https://amendeu.com/md/meps/1186.md |

## Official source documents

- PE407.856: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-407.856+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2007-0267-CNS · machine-readable: https://amendeu.com/data/dossiers/2007-0267-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2007-0267-CNS
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