Optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud (amendment of Directive 2006/112/EC) Report: David Casa (A7-0008/2010) Report on the proposal for a Council Directive amending Directive 2006/112/EC as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud [COM(2009)0511 - C7-0210/2009 - 2009/0139(CNS)] Committee on Economic and Monetary Affairs Th ...[+++]e vote will be held on Wednesday

as regards third country nationals who move to another Member State in the context of the provision of a service, the possibility for Member States to require visa or residence permits for third country nationals who are not covered by the mutual recognition regime provided for in Article 21 of the Convention implementing the Schengen Agreement of 14 June 1985 on the gradual abolition of checks at the common borders or the possibility to oblige third country nationals to report to the competent authorities of the Member State in which the service is provided on or after their entry;

This option is, however, explicitly provided for policy-holders in the event of total or partial transfer to a company from another Member State operating in Spain under the freedom of establishment or the freedom to provide services. This right of cancellation also applies if a company established in another Member State transfers its portfolio of risks or commitments in Spain to a Spanish insurance company.

Furthermore, the Directive harmonised the conditions to finance the provision of such universal services (e.g. definition of services that can be reserved) and the conditions in which non-reserved services can be provided (e.g. using authorisation or licencing systems to impose universal service obligations on operators providing services which are within the scope of the universal service and the option for Member States to oblige such operators to pay into a compensation fund to cover eventual shortfalls in revenue that the universal service provider might suffer as a result of the extra costs imposed by its universal service obligatio ...[+++]ns).

Although, in accordance with Directive 92/85, it is open to Member States to make entitlement to pay or the adequate allowance conditional upon the worker concerned fulfilling the conditions of eligibility for such benefits laid down under national legislation, no such possibility exists in respect of rights connected with the employment contract.

Thus, survivors' benefits and family benefits are specifically excluded and Member States have the right to exclude certain specified instances of differences in treatment, the most familiar being retirement age.