Člen 25 Ne glede na kakršno koli naknadno usklajevanje se za vsako zavarovalno pogodbo, sklenjeno v okviru opravljanja storitev, uporabljajo samo posredni davki in davkom podobne dajatve na zavarovalne premije v državi članici, v kateri je nevarnost v smislu člena 2(d) ter za Španijo, dajatve, ki se po zakonu plačujejo španskemu Consorcio de compensación de Seguros za izpolnjevanje njegovih nalog v zvezi z izravnavanjem škod, ki so posledica izjemnih dogodkov, do katerih pride v tej državi članici.
Article 25 Without prejudice to any subsequent harmonization, every insurance contract concluded by way of provision of services shall be subject exclusively to the indirect taxes and parafiscal charges on insurance premiums in the Member State in which the risk is situated within the meaning of Article 2 (d), and also, with regard to Spain, to the surcharges legally established in favour of the Spanish ´Consorcio de compensación de Seguros' for the fulfilment of its functions relating to the compensation of losses arising from extraordinary events occurring in that Member State.