<p>With the presumption of change as an inevitable phenomenon, the aim of this study is to explore ways in which insurance companies can enhance their ability of meeting the constant changes in customers’ preferences in an increasingly competitive environment. In order to conduct this study, we have used a qualitative research strategy to gain a better understanding of young customers’ preferences about the services provided by insurance companies. Based on these preferences we provide useful suggestions for insurance companies. Existing theory suggests that customers change their preferences according to their life circumstances and while certain preferences are well-defined others can be inconsistent. In an increasingly competitive environment, where insurance companies fight for the same customers, having a customer-oriented culture is extremely important not only to retain customers, but also to acquire new ones. This study presents various theories on the changes in customers’ preferences as well as theories regarding organizational strategy and change.</p><p>The empirical data has been collected through two focused group interviews with students under 28, in Västerbotten, Sweden and through a group interview with leading representatives of a dominant insurance company in the county. The findings suggest that young consumers’ preferences regarding insurance services are based on their life situation. Price is a decisive factor in the choice of insurance company and their services. The results also showed that many of the respondents are skeptical towards the intentions of and services provided by insurance companies. The complex nature of insurances and the intangibility of services in general, can be possible explanations. Strengthening the evidence in existing studies, we also conclude that there is a vast amount of information insurance-takers would like to have access to before, during, and after purchasing insurance. Additionally, customers would like flexible insurance bundles with the possibility to add and subtract components as life situations change. Finally, based on these results, we suggest how insurance companies could turn these findings into opportunities. We suggest how and when to meet the customers, and how to build long lasting, trust-based relationships which could lead to increased customer loyalty over time.</p>

With the presumption of change as an inevitable phenomenon, the aim of this study is to explore ways in which insurance companies can enhance their ability of meeting the constant changes in customers’ preferences in an increasingly competitive environment. In order to conduct this study, we have used a qualitative research strategy to gain a better understanding of young customers’ preferences about the services provided by insurance companies. Based on these preferences we provide useful suggestions for insurance companies. Existing theory suggests that customers change their preferences according to their life circumstances and while certain preferences are well-defined others can be inconsistent. In an increasingly competitive environment, where insurance companies fight for the same customers, having a customer-oriented culture is extremely important not only to retain customers, but also to acquire new ones. This study presents various theories on the changes in customers’ preferences as well as theories regarding organizational strategy and change. The empirical data has been collected through two focused group interviews with students under 28, in Västerbotten, Sweden and through a group interview with leading representatives of a dominant insurance company in the county. The findings suggest that young consumers’ preferences regarding insurance services are based on their life situation. Price is a decisive factor in the choice of insurance company and their services. The results also showed that many of the respondents are skeptical towards the intentions of and services provided by insurance companies. The complex nature of insurances and the intangibility of services in general, can be possible explanations. Strengthening the evidence in existing studies, we also conclude that there is a vast amount of information insurance-takers would like to have access to before, during, and after purchasing insurance. Additionally, customers would like flexible insurance bundles with the possibility to add and subtract components as life situations change. Finally, based on these results, we suggest how insurance companies could turn these findings into opportunities. We suggest how and when to meet the customers, and how to build long lasting, trust-based relationships which could lead to increased customer loyalty over time.

Tyrimo objektas – UADB „Ergo Lietuva“ paslaugų rinkodara. Tyrimo tikslas – suformuoti UADB „Ergo Lietuva“ paslaugų rinkodaros strategines kryptis. Iškeltam tikslui pasiekti sprendžiami tokie uždaviniai: 1) išnagrinėti mokslinę – metodinę literatūrą, susijusią su draudimo paslaugų rinkodara bei jos taikymu draudimo veikloje, nustatyti pagrindines rinkodaros funkcijas, strategijas ir jų reikšmę; 2) parengti tyrimo metodiką draudimo bendrovės „Ergo Lietuva“ rinkodaros strateginio planavimo būklei nustatyti; 3) išanalizuoti draudimo paslaugų rinkodaros aplinką bei jos poveikį strateginiams rinkodaros sprendimams. Tyrimo metodai. Analizuojant teorinę draudimo rinkodaros reikšmę taikyti bendramoksliniai tyrimo metodai – sisteminė ir lyginamoji mokslinės literatūros analizė, mokslinės literatūros studijavimas ir apibendrinimas. Tyrimo metodinį pagrindą sudaro empirinio tyrimo metodika. Atliekant rinkodarinės veiklos tyrimą naudoti kiekybiniai ir kokybiniai tyrimo metodai: analizė ir sintezė, apklausos metodas. Tyrimo laikotarpis: 2004 – 2009 metai. Tyrimo rezultatai: • pirmame darbo skyriuje išnagrinėta draudimo paslaugų rinkodaros samprata ir funkcijos, draudimo rinkodaros komplekso elementų strategijos, draudimo rinkodaros strategijų reikšmės. • antrajame skyriuje pateikiama draudimo bendrovės ,,Ergo Lietuva“ charakteristika, rinkodaros aplinkos analizė, bendrovės taikomos rinkodaros strategijos, draudimo paslaugų vartotojų nuomonės tyrimo metodika. • trečiajame skyriuje... [toliau žr. visą tekstą] / The object of the research – the service marketing of the insurance company „Ergo Lietuva“. The aim of the research – to formulate the strategic aspects of the insurance company‘s „Ergo Lietuva“ services marketing. To achieve the aim, the following problems are being solved: 1) to analyse the scientific – methodical literature related with the insurance services marketing and its application in the insurance activity, as well as, determine the basic marketing functions, strategies and their significance; 2) to prepare the methodology of the research in order to define the strategic planning condition of the insurance company „Ergo Lietuva“ marketing; 3) to analyse the environment of the insurance services‘ marketing, including its impact on the strategic marketing decisions. Research methods. The analysis of the theoretic significance of insurance marketing integrates general research methods, such as, systemic and comparative analysis of scientific literature, the study of scientific literature and generalizations. The methodical basis of the research includes the methodology of the empiric research. While conducting the analysis of the marketing activity, the following quantitative and qualitative research methods have been applied: analysis and synthesis, as well as, the interview method. Research period: 2004 – 2009. Results of research: • the first section of the work explicates the notion of insurance services marketing and its functions, the strategies of... [to full text]

The bank provides financial services to individuals and businesses. These services include opening bank accounts, providing loans, and vehicle asset financing. To provide clients with a comprehensive financial offering, products from life insurance companies have been introduced to the banking environment. These products include risk products (life, dread disease and disability products), and investment products (unit trusts and endowment products). Analysis of sales figures by insurance companies suggest that more investment products are sold than risk products. This study explores the reasons for the inconsistent product mix sold by the bancassurance distribution channel. The study focuses on Standard Bank financial advisors in the greater Durban area and includes their views, and those of the related broker consultants and managers, of the salient issues. A comprehensive literature review provides a background to the study. A number of reasons for the phenomenon investigated here have been provided by various writers internationally, and these constitute the point of departure for the study. The broad themes that impact on the product mix sold are identified as being the need to comply with the relevant legislation, training and product knowledge, integration with the bank, and business processes. Based on the themes mentioned in the preceding paragraph, the main objectives of the study were the following: to assess the impact of regulation on the business of the advisor; to investigate the impact of training and product knowledge on the product mix offered to the client; to explore the relationship between the advisor and the bank he finds himself in; to assess business processes in the sale of insurance products. The fieldwork was exploratory in nature with a questionnaire being administered to financial advisors, broker consultants, and managers. The results of the study were evaluated and various recommendations are made. An implementation plan is provided to aid in the implementation process. / Thesis (MBA)-University of KwaZulu-Natal, 2008.

Kiosk是以提供公眾使用為目的之多媒體資訊終端機，設置大尺寸觸控螢幕取代鍵盤與滑鼠，搭配整合影像、圖片、文字、音效的多媒體動態介面，連接網際網路，協助使用者接收資訊或進行交易，強調藉由互動式設計自行操作，在行政機關、私人企業的運用相當廣泛。與民眾生活關係密切的便利商店看準此商機，欲與保險業異業結盟，透過Kiosk買賣保險，卻因為主管機關的保守而未果。 相對於此，保險Kiosk在國際蓬勃發展，例如美國國會聚焦隱私權及弱勢團體的保障、德國政府鼓勵異業結盟的多元應用、日本業界發展出金融沙龍，皆值得臺灣借鏡。本研究主張全面開放Kiosk保險服務，藉由保險法規與民法、行政函釋、論文、期刊、官方和非官方報告之分析，探討其類型化以及現行法令、自律規範的適用，嘗試歸納應遵循之監理架構。 參酌臺灣便利超商現況，本文將Kiosk保險服務歸納為繳納保費、文書處理、廣告宣傳、線上交易等四大類型，研究相關法律問題，肯認Kiosk扮演新興保險通路的可行性。援引法令位階規範之精神，推導出保險Kiosk應提出營運計畫書，搭配編碼、人事、資安等內稽內控之機制。進而剖析Kiosk招攬、廣告、核保、理賠流程，重申商品適合度政策和業務員報告撰寫。探討保險電子商務等非法令位階規範，臚列應保護或公開之資訊、周邊設備和委外應遵循事項，強調身分驗證管道、電子化意思表示的處理流程、隱私權保障措施等面向。 為健全保險市場與保障消費者權益，本文認為，應該為Kiosk多媒體資訊終端機提供保險服務，量身訂做法令，搭配主管機關的個案監理審查，作為營運前核准、營運監督之依據。爰擬定保險業多媒體資訊終端機營運管理辦法，奉權責歸屬明確及資訊公開透明為圭臬，要求保險業者遵守、提供消費者參照。

Une des conséquences de la crise économique et financière de 2008 réside dans des tentations incessantes et continues de récupérer la confiance ébranlée du consommateur vis-à-vis des professionnels du secteur des services financiers. Alors que la protection du consommateur constitue un thème fréquent en droit français -et récent en droit libanais- une telle recherche fait défaut en matière spécifique aux services bancaires et aux services des assurances en droit comparé. En effet, le sujet est souvent présenté sous des angles séparés de la protection du consommateur dans chacun des deux services, dans chacun des deux droits. Il en découle qu’un approfondissement global, mais non exhaustif, sur « la protection du consommateur des services bancaires et des services d’assurance » dans une perspective comparative entre les deux droits, français et libanais, nous permettrait de mieux connaître les caractéristiques d’une telle combinaison. Ainsi, une série de questions se pose : Quels sont les contours des protections octroyées à ces consommateurs ? Comment leurs intérêts collectifs et individuels sont-ils défendus par les gouvernements, les législateurs, les juges, et la société civile ? Quelles sont les conséquences juridiques d’une telle protection qui s’avère être parfois « irrationnelle » ? Cette recherche a donc pour finalité de tenter de répondre à toutes ces questions, à travers deux parties. Dans la première, il s’agit d’analyser la protection octroyée aux intérêts collectifs et individuels des consommateurs des services bancaires et d’assurance. Dans la seconde, l’attention sera portée sur la mise en oeuvre d’une protection curative, parfois « déraisonnable » des consommateurs des services bancaires et d’assurance. / One consequence of the 2008 economical and financial crisis is the constant and continuous temptations to recover the shaken confidence of the consumer towards the professionals of the financial services sector. While consumer protection is a common theme in French law, and a recent one in Lebanese law, such research is lacking in specific banking and insurance services in comparative law. Indeed, the subject is often presented in separate angles of consumer protection in one of these two services, in one of these two rights. It follows that a global, but not exhaustive deepening in “the protection of consumer banking and insurance services” through a comparative perspective between the French and Lebanese Laws allow us to better understand the characteristics of such a combination. Therefore, a series of questions flush: What are the frameworks of the protections granted to these consumers? How do their governments, legislators, judges, and civil society defend their individual and collective interests? What are the legal consequences of such protection that sometimes proves to be unreasonable? This research seeks to try to answer all these questions, through two parties. The first, analyses the protection granted to individual and collective consumers interests in banking and insurance services sector. The second focuses on the implementation of such a curative, sometimes unreasonable protection of banking and insurance services consumers.

No description available.

Master thesis, 65 pages, 18 pictures, 4 table, 39 literature sources, 5 appendages, Lithuanian language. The object of the work- insurance service marketing. The subject of the work - the research of the insurance service marketing. The aim of the work – to establish and estimate service marketing significance in an insurance business and to make suggestions of marketing implementation for companies. The goals of the work: 1.To analyse the nascency determinant elements of insurance service marketing. 2.To settle and describe a conception, functions, and essential things of insurance service marketing. 3.To analyze the peculiarities of the insurance service marketing and their determinant elements. 4.With reference to facts, to settle the size of Lithuanian insurance service market, to measure the structure of insurance service suppliers’ market and its competitive ability. 5.To find out consumers’ opinion about insurance service. 6.To estimate need and conditions of insurance service marketing implementation. Methods of the research: empirical research (questionnaire), unstruktural interview, analysis and synthesis of nonfiction, statistical material analysis, graphics, comparable, generalization. Analysing Lithuanian and foreign countries nonfiction and periodic literature about insurance service marketing, it is defined the organization particularity of the insurance service marketing, its expedience of adaptability and facility in Lithuanian insurance companies.

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[endif] > Mervärdesskatten är en allmän konsumtionsskatt som ska påföras vid omsättning av i princip alla varor och tjänster. Från denna generella princip finns undantag från skatteplikt, varav försäkringstjänster är ett av undantagen. Undantaget för försäkringstjänster har nästan inte behandlats i doktrin och därför är uppsatsens syfte att utreda vad som omfattas av undantagsbestämmelsen för försäkringstjänster. Undantaget från skatteplikt för försäkringstjänster stadgas i 3 kap. 10 § mervärdeskattelagen<! [if !supportFootnotes] >[1]<! [endif] >, ML, vilket motsvaras av art. 135.1 a i mervärdesskattedirektivet<! [if !supportFootnotes] >[2]<! [endif] >. Då EG-rätten är överordnad svensk rätt, i och med Sveriges medlemskap i EU, sker utredningen av undantagsbestämmelsen i 3 kap. 10 § ML utifrån EG-rätten. Inom EG-rätten är mervärdesskatten reglerad i mervärdesskattedirektivet, som den svenska mervärdesskattelagstiftningen bygger på. Den svenska mervärdesskattelagstiftningen återfinns i ML. Vad som omfattas av undantaget för försäkringstjänster definieras varken i mervärdesskattedirektivet eller ML och ledning måste därför sökas i rättspraxis. EG-domstolen har tolkat omfattningen av bestämmelsen i förhandsbesked begärda av medlemsstaterna. Bestämmelsen delas upp i två delfrågor som EG-domstolen besvarar i förhandsbeskeden. Delfrågorna är vad som omfattas av en försäkrings- och återförsäkringstransaktion och vad begreppet tjänster med anknytning till en försäkrings- och återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent omfattar. Av EG-domstolens uttalanden kan slutsatsen dras, att det avgörande för en försäkringstransaktion är att en försäkringsgivare eller skattskyldig person tillhandahåller försäkringstagaren en försäkringstjänst. Försäkringstagaren ska erlägga en premie till tillhandahållaren av försäkringen och i utbyte erhålla ett skydd mot risken. Inträffar en händelse ska försäkringsgivaren tillhandahålla den prestation som avtalats om. En återförsäkringstransaktion föreligger endast när försäkringsgivaren överlåter den överenskomna risken till ett återförsäkringsföretag. Vad som omfattas av begreppet tjänster med anknytning till en försäkrings- och återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent kan slutsatsen dras utifrån EG-domstolens uttalanden, att det krävs ett direkt eller indirekt rättsförhållande mellan försäkringsmäklaren eller försäkringsagenten och försäkringsgivaren och försäkringstagaren. Vad som bedöms som en försäkringsmäklare och försäkringsagent ska avgöras utifrån vad verksamheten består i och att verksamheten kännetecknar en försäkringsmäklare och en försäkringsagents verksamhet. Utifrån ett svenskt perspektiv är svenska domstolar skyldiga att tillämpa direktivkonform tolkning av nationella regler som bygger på gemenskapsrättsliga bestämmelser. Regeringsrätten och Skatterättsnämnden har tolkat omfattningen av undantagsbestämmelsen i ett flertal fall. Avseende begreppet försäkringstransaktion skiljer sig Regeringsrätten och Skatterättsnämndens uttalanden från EG-praxis, genom att de inte uttalar sig om att även en skattskyldig person kan tillhandahålla en försäkringstjänst. I övrigt följer Regeringsrätten och Skatterättsnämnden EG-praxis avseende tolkningen av begreppet försäkringstransaktion. Regeringsrätten och Skatterättsnämnden verkar däremot göra en snävare bedömning än EG-domstolen av vad som omfattas av begreppet tjänster med anknytning till en försäkrings- och återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent, då de ställer upp ytterligare kriterier för vad som krävs för en undantagen försäkringstjänst. Vid tolkning av undantagsbestämmelsen ska hänsyn tas till de allmänna rättsprinciper som finns i EG-rätten. Principerna är överordnade bestämmelserna i mervärdesskattedirektivet och därför ska bestämmelserna vara förenliga med principerna. Uppsatsen syftar därför vidare till att analysera huruvida undantagsbestämmelsen i 3 kap. 10 § ML är förenlig med principerna om konkurrensneutralitet och rättssäkerhet. Principerna är komplexa och definieras på olika sätt i doktrin. I uppsatsen definieras principerna och analyseras utifrån den uppställda definitionen. Analysen som görs utvisar att såsom bestämmelsen ser ut idag, är den inte konkurrensneutral eller rättssäker. Ett nytt förslag om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt, i fråga om behandling av försäkringstjänster och finansiella tjänster har lagts fram av kommissionen. Ändringarna i direktivet skulle medföra en tydligare definition av bestämmelsen samt ökad konkurrensneutralitet och rättssäkerhet. <! [if !supportFootnotes] > <! [endif] ><! [if !supportFootnotes] >[1]<! [endif] > Mervärdesskattelagen (1994:200). <! [if !supportFootnotes] >[2]<! [endif] > Rådets direktiv 2006/112/EG. <--> / <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} @font-face {font-family:Garamond; panose-1:2 2 4 4 3 3 1 1 8 3; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:647 0 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:0cm; text-align:justify; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-link:"Fotnotstext Char"; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:7.1pt; text-align:justify; text-indent:-7.1pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} span.MsoFootnoteReference {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; vertical-align:super;} span.FotnotstextChar {mso-style-name:"Fotnotstext Char"; mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:Fotnotstext; font-family:"Garamond","serif"; mso-ascii-font-family:Garamond; mso-hansi-font-family:Garamond;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; mso-ascii-font-family:"Tms Rmn"; mso-hansi-font-family:"Tms Rmn";} /* Page Definitions */ @page {mso-footnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fs; mso-footnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fcs; mso-endnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") es; mso-endnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") ecs;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --><!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal tabell"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} > <! [endif] > Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. From the general principle there are some exemptions from tax duty whereof insurance services are one of those. The exemption has been very little discussed in doctrine hence the purpose of this thesis is to examine what is covered by the exemption from VAT for insurance services. The exemption from VAT for insurance services is stated in chapter 3 section 10 in the Swedish VAT act<! [if !supportFootnotes] >[1]<! [endif] >, which corresponds to article 135.1 a of the VAT directive<! [if !supportFootnotes] >[2]<! [endif] >. Since EC Law is superior to Swedish law, with Sweden’s entry to the European Union, the examination of the exemptions rules is grounded from the EC law. Within the EC law the VAT is regulated in the VAT directive, which also lay ground for the Swedish VAT regulation. The Swedish VAT regulation is found within the Swedish VAT act. What is included in the term insurance services is not defined either in VAT directive nor the Swedish VAT act, hence conclusions must therefore be sought in case law. The European Court of Justice, ECJ has perceived the scope of the provision in advance notice demanded from the membership states. The provision is divided in two sub-questions that the ECJ answers in the preliminary decision. The sub-questions are; what is covered by an insurance and a reinsurance transaction, and what the concept; services related to an insurance and a reinsurance transaction that is performed by an insurance broker or insurance agent covers. From the ECJs’ statements can be concluded that; the crucial factor for an insurance transaction is that an insurance provider or a taxpayer provides the insurance holder an insurance service. The insurance holder shall pay a premium to the insurance provider and in return receive protection against the risk. Should an action occur, to which the insurance holder has insurance, the insurance provider shall offer the agreed performance. A reinsurance transaction exists only when the insurance provider alienate the agreed risk to a reinsurance company Regarding what is covered by the term; services related to an insurance and a reinsurance transaction that is performed by an insurance broker or insurance agent, a conclusion can be made from the statements of the ECJ, that a direct or indirect legal relationship between the insurance broker or the insurance agent and the insurance provider and the insurance holder is required. What is judged as an insurance broker and insurance provider shall be determined from what the main activity consist of and that the activity characterize an insurance broker and insurance agent’s activity. From a Swedish perspective the Swedish courts are obliged to interpret the national law in conformity with EC law, when the national law is based on EC law. The Supreme Administrative Court of Sweden and Skatterättsnämnden have interpreted the extent of the exemption rules in a number of cases.  Regarding the term insurance transaction the Supreme Administrative Court of Sweden and Skatterättsnämndens’ statement differ from EC case law, since they fail to mention that also a taxpayer can provide an insurance service. Apart from that the Supreme Administrative Court of Sweden and Skatterättsnämnden follow EC case law regarding the interpretation of the term insurance service. The Supreme Administrative Court of Sweden and Skatterättsnämnden seems to make a more narrow interpretation than the ECJ when it comes to what is covered by the term, services related to a insurance and a reinsurance transaction that is performed by a insurance broker or insurance agent as they add even more criteria about what is needed by an exempted insurance service. In the interpretation of the exemption rules consideration has to be taken to general legal principles that exists in the EC law. The principles are superior the provisions of the VAT directive and therefore the provisions must be in accordance with the principles. The examination is therefore conducted from whether or not the exemption rules in chapter 3 section 10 in the Swedish VAT act corresponds with the principles of competition neutrality and legal certainty. The principles are complex and defined in different ways in doctrine. In the thesis the principles are defined and analyzed based on that definition. The analysis in this thesis concludes that as the provisions are today, they neither fulfill the principle of competition neutrality nor the principle of legal certainty. A new proposal to amend the directive 2006/112/EC on the common system of VAT, as regards the treatment of insurance and financial services, has been presented by the European Commission. The changes in the directive would lead to a more explicit definition of the provision and increase the fulfillment of the principle of competition neutrality and the principle of legal certainty. <! [if !supportFootnotes] > <! [endif] ><! [if !supportFootnotes] >[1]<! [endif] > Mervärdesskattelagen (1994:200). <! [if !supportFootnotes] >[2]<! [endif] > Rådets direktiv 2006/112/EG. <-->

<p><!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} @font-face {font-family:Garamond; panose-1:2 2 4 4 3 3 1 1 8 3; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:647 0 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:0cm; text-align:justify; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-link:"Fotnotstext Char"; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:7.1pt; text-align:justify; text-indent:-7.1pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} span.MsoFootnoteReference {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; vertical-align:super;} span.FotnotstextChar {mso-style-name:"Fotnotstext Char"; mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:Fotnotstext; font-family:"Garamond","serif"; mso-ascii-font-family:Garamond; mso-hansi-font-family:Garamond;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; mso-ascii-font-family:"Tms Rmn"; mso-hansi-font-family:"Tms Rmn";} /* Page Definitions */ @page {mso-footnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fs; mso-footnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fcs; mso-endnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") es; mso-endnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") ecs;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --><!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal tabell"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} > <! [endif] ></p><p>Mervärdesskatten är en allmän konsumtionsskatt som ska påföras vid omsättning av i princip alla varor och tjänster. Från denna generella princip finns undantag från skatteplikt, varav försäkringstjänster är ett av undantagen. Undantaget för försäkringstjänster har nästan inte behandlats i doktrin och därför är uppsatsens syfte att utreda vad som omfattas av undantagsbestämmelsen för försäkringstjänster. Undantaget från skatteplikt för försäkringstjänster stadgas i 3 kap. 10 § mervärdeskattelagen<! [if !supportFootnotes] >[1]<! [endif] >, ML, vilket motsvaras av art. 135.1 a i mervärdesskattedirektivet<! [if !supportFootnotes] >[2]<! [endif] >. Då EG-rätten är överordnad svensk rätt, i och med Sveriges medlemskap i EU, sker utredningen av undantagsbestämmelsen i 3 kap. 10 § ML utifrån EG-rätten. Inom EG-rätten är mervärdesskatten reglerad i mervärdesskattedirektivet, som den svenska mervärdesskattelagstiftningen bygger på. Den svenska mervärdesskattelagstiftningen återfinns i ML. Vad som omfattas av undantaget för försäkringstjänster definieras varken i mervärdesskattedirektivet eller ML och ledning måste därför sökas i rättspraxis. EG-domstolen har tolkat omfattningen av bestämmelsen i förhandsbesked begärda av medlemsstaterna. Bestämmelsen delas upp i två delfrågor som EG-domstolen besvarar i förhandsbeskeden. Delfrågorna är vad som omfattas av en <i>försäkrings- </i>och<i> återförsäkringstransaktion</i> och vad begreppet<i> tjänster med anknytning till en försäkrings- </i>och<i> återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent</i> omfattar.</p><p>Av EG-domstolens uttalanden kan slutsatsen dras, att det avgörande för en <i>försäkringstransaktion </i>är att en försäkringsgivare eller skattskyldig person tillhandahåller försäkringstagaren en försäkringstjänst. Försäkringstagaren ska erlägga en premie till tillhandahållaren av försäkringen och i utbyte erhålla ett skydd mot risken. Inträffar en händelse ska försäkringsgivaren tillhandahålla den prestation som avtalats om. En <i>återförsäkringstransaktion </i>föreligger endast när försäkringsgivaren överlåter den överenskomna risken till ett återförsäkringsföretag.</p><p>Vad som omfattas av begreppet <i>tjänster med anknytning till en försäkrings- </i>och<i> återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent </i>kan slutsatsen dras utifrån EG-domstolens uttalanden, att det krävs ett direkt eller indirekt rättsförhållande mellan försäkringsmäklaren eller försäkringsagenten och försäkringsgivaren och försäkringstagaren. Vad som bedöms som en försäkringsmäklare och försäkringsagent ska avgöras utifrån vad verksamheten består i och att verksamheten kännetecknar en försäkringsmäklare och en försäkringsagents verksamhet.</p><p>Utifrån ett svenskt perspektiv är svenska domstolar skyldiga att tillämpa direktivkonform tolkning av nationella regler som bygger på gemenskapsrättsliga bestämmelser. Regeringsrätten och Skatterättsnämnden har tolkat omfattningen av undantagsbestämmelsen i ett flertal fall. Avseende begreppet <i>försäkringstransaktion </i>skiljer sig Regeringsrätten och Skatterättsnämndens uttalanden från EG-praxis, genom att de inte uttalar sig om att även en skattskyldig person kan tillhandahålla en försäkringstjänst. I övrigt följer Regeringsrätten och Skatterättsnämnden EG-praxis avseende tolkningen av begreppet <i>försäkringstransaktion</i>. Regeringsrätten och Skatterättsnämnden verkar däremot göra en snävare bedömning än EG-domstolen av vad som omfattas av begreppet <i>tjänster med anknytning till en försäkrings- </i>och<i> återförsäkringstransaktion som utförs av en försäkringsmäklare och försäkringsagent</i>,<i> </i>då de ställer upp ytterligare kriterier för vad som krävs för en undantagen försäkringstjänst.</p><p>Vid tolkning av undantagsbestämmelsen ska hänsyn tas till de allmänna rättsprinciper som finns i EG-rätten. Principerna är överordnade bestämmelserna i mervärdesskattedirektivet och därför ska bestämmelserna vara förenliga med principerna. Uppsatsen syftar därför vidare till att analysera huruvida undantagsbestämmelsen i 3 kap. 10 § ML är förenlig med principerna om konkurrensneutralitet och rättssäkerhet. Principerna är komplexa och definieras på olika sätt i doktrin. I uppsatsen definieras principerna och analyseras utifrån den uppställda definitionen. Analysen som görs utvisar att såsom bestämmelsen ser ut idag, är den inte konkurrensneutral eller rättssäker.</p><p>Ett nytt förslag om ändring av direktiv 2006/112/EG om ett gemensamt system för mervärdesskatt, i fråga om behandling av försäkringstjänster och finansiella tjänster har lagts fram av kommissionen. Ändringarna i direktivet skulle medföra en tydligare definition av bestämmelsen samt ökad konkurrensneutralitet och rättssäkerhet.</p><! [if !supportFootnotes] > <! [endif] ><p><! [if !supportFootnotes] >[1]<! [endif] > Mervärdesskattelagen (1994:200).</p><p><! [if !supportFootnotes] >[2]<! [endif] > Rådets direktiv 2006/112/EG.</p><p><--></p> / <p><!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} @font-face {font-family:Garamond; panose-1:2 2 4 4 3 3 1 1 8 3; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:647 0 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:0cm; text-align:justify; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-link:"Fotnotstext Char"; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:7.1pt; text-align:justify; text-indent:-7.1pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} span.MsoFootnoteReference {mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; vertical-align:super;} span.FotnotstextChar {mso-style-name:"Fotnotstext Char"; mso-style-noshow:yes; mso-style-priority:99; mso-style-unhide:no; mso-style-locked:yes; mso-style-link:Fotnotstext; font-family:"Garamond","serif"; mso-ascii-font-family:Garamond; mso-hansi-font-family:Garamond;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; mso-ascii-font-family:"Tms Rmn"; mso-hansi-font-family:"Tms Rmn";} /* Page Definitions */ @page {mso-footnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fs; mso-footnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") fcs; mso-endnote-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") es; mso-endnote-continuation-separator:url("file:///C:/Users/Hem/AppData/Local/Temp/msohtmlclip1/01/clip_header.htm") ecs;} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --><!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal tabell"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} > <! [endif] ></p><p>Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. From the general principle there are some exemptions from tax duty whereof insurance services are one of those. The exemption has been very little discussed in doctrine hence the purpose of this thesis is to examine what is covered by the exemption from VAT for insurance services. The exemption from VAT for insurance services is stated in chapter 3 section 10 in the Swedish VAT act<! [if !supportFootnotes] >[1]<! [endif] >, which corresponds to article 135.1 a of the VAT directive<! [if !supportFootnotes] >[2]<! [endif] >. Since EC Law is superior to Swedish law, with Sweden’s entry to the European Union, the examination of the exemptions rules is grounded from the EC law. Within the EC law the VAT is regulated in the VAT directive, which also lay ground for the Swedish VAT regulation. The Swedish VAT regulation is found within the Swedish VAT act. What is included in the term insurance services is not defined either in VAT directive nor the Swedish VAT act, hence conclusions must therefore be sought in case law. The European Court of Justice, ECJ has perceived the scope of the provision in advance notice demanded from the membership states. The provision is divided in two sub-questions that the ECJ answers in the preliminary decision. The sub-questions are; what is covered by an <i>insurance </i>and<i> a reinsurance transaction</i>, and what the concept<i>; services related to an insurance </i>and<i> a reinsurance transaction that is performed by an insurance broker or insurance agent</i> covers.</p><p>From the ECJs’ statements can be concluded that; the crucial factor for an <i>insurance transaction</i> is that an insurance provider or a taxpayer provides the insurance holder an insurance service. The insurance holder shall pay a premium to the insurance provider and in return receive protection against the risk. Should an action occur, to which the insurance holder has insurance, the insurance provider shall offer the agreed performance. A reinsurance transaction exists only when the insurance provider alienate the agreed risk to a reinsurance company</p><p>Regarding what is covered by the term;<i> services related to an insurance </i>and<i> a reinsurance transaction that is performed by an insurance broker or insurance agent</i>, a conclusion can be made from the statements of the ECJ, that a direct or indirect legal relationship between the insurance broker or the insurance agent and the insurance provider and the insurance holder is required. What is judged as an insurance broker and insurance provider shall be determined from what the main activity consist of and that the activity characterize an insurance broker and insurance agent’s activity.</p><p>From a Swedish perspective the Swedish courts are obliged to interpret the national law in conformity with EC law, when the national law is based on EC law. The Supreme Administrative Court of Sweden and Skatterättsnämnden have interpreted the extent of the exemption rules in a number of cases.  Regarding the term insurance transaction the Supreme Administrative Court of Sweden and Skatterättsnämndens’ statement differ from EC case law, since they fail to mention that also a taxpayer can provide an insurance service. Apart from that the Supreme Administrative Court of Sweden and Skatterättsnämnden follow EC case law regarding the interpretation of the term insurance service. The Supreme Administrative Court of Sweden and Skatterättsnämnden seems to make a more narrow interpretation than the ECJ when it comes to what is covered by the term, <i>services related to a insurance </i>and<i> a reinsurance transaction that is performed by a insurance broker or insurance agent</i> as they add even more criteria about what is needed by an exempted insurance service.</p><p>In the interpretation of the exemption rules consideration has to be taken to general legal principles that exists in the EC law. The principles are superior the provisions of the VAT directive and therefore the provisions must be in accordance with the principles. The examination is therefore conducted from whether or not the exemption rules in chapter 3 section 10 in the Swedish VAT act corresponds with the principles of competition neutrality and legal certainty. The principles are complex and defined in different ways in doctrine. In the thesis the principles are defined and analyzed based on that definition. The analysis in this thesis concludes that as the provisions are today, they neither fulfill the principle of competition neutrality nor the principle of legal certainty.</p><p>A new proposal to amend the directive 2006/112/EC on the common system of VAT, as regards the treatment of insurance and financial services, has been presented by the European Commission. The changes in the directive would lead to a more explicit definition of the provision and increase the fulfillment of the principle of competition neutrality and the principle of legal certainty.</p><! [if !supportFootnotes] > <! [endif] ><p><! [if !supportFootnotes] >[1]<! [endif] > Mervärdesskattelagen (1994:200).</p><p><! [if !supportFootnotes] >[2]<! [endif] > Rådets direktiv 2006/112/EG.</p><p><--></p>