3. There is a need to examine thoroughly and with prudence the effect that the widespread option to tax financial services and insurance will have on the final prices to consumers, particularly bearing in mind the limited experience with the use of the option and the absence of reliable figures allowing to assess the impact in an accurate manner. The facilitation of procedures for businesses should not come at the cost of increased prices for consumers. This concern is all the more important with regard to the inclusion of the insurance sector within the scope of the special VAT exemption regime, particularly in those countries where ins ...[+++]urance premium taxes exist.

But what they really need are banking services for getting that cheaper loan to be able to expand their business and employ more people and create more wealth locally; insurance services, making sure that when their life or their business is ruined and something goes wrong, they have something to fall back on; legal services, enforcing those contracts made with partners; and communications services, knowing the best prices at local markets, deciding when to go to local markets and actually ...[+++]get into local markets.

Member States shall ensure that air navigation service providers are reimbursed for the services they provide to exempted flights.

– for inclusion: to empower individuals and their communities and improve equal participation of all citizens in the information society, while preventing digital divides due to disability, low skills, poverty, geographic isolation, culture, gender or age, inter alia through support to assistive technology, promoting independent living (e.g. through home healthcare technologies and services) , increasing e-skills, and developing products and services designed-for-all;

– for inclusion: to empower individuals and their communities and improve equal participation of all citizens in the information society, while preventing digital divides due to disability, low skills, poverty, geographic isolation, culture, gender or age, inter alia through support to assistive technology, promoting independent living (e.g. through home healthcare technologies and services), increasing e-skills, and developing products and services designed-for-all;

Services include a very wide range of activities, such as transport, telecommunications, services of economic interest, trade, construction, insurance services, public services, 'professional' services for undertakings or private individuals (tourism, catering, entertainment, private education, information, IT) and non-commercial services (public education, health, social welfare services).