Without prejudice to any subsequent harmonization, every assurance contract concluded by way of freedom to provide services shall be subject only to the indirect taxes and parafiscal charges on assurance premiums of the
Member State of the commitment within the meaning of Article 2(e) and, in the case of Spain, to the surcharges legally fixed to assist the Spanish body "Consorcio de Compensacion de Seguros' in its function of compensating for losses resulting form the occurrence of exceptional events in that Member State.
The law applicable to the contract pursuant to Article 4 shall not affect the tax arrangements applicable.
Subject to future harmonization, each Member State shall apply to undertakings which provide services in the territory its own national provisions concerning measures to ensure the collection of indirect taxes and parafiscal charges due under the first paragraph.