The Commission has proposed that the tax would be levied on all transactions on financial instruments between financial institutions, if at least one of the financial institutions was deemed to be established in the European Union.
Komisjon on teinud ettepaneku, et maksu võiks koguda finantseerimisasutuste vahel finantsinstrumentidega tehtavatelt kõigilt sellistelt tehingutelt, mille vähemalt üks osapool on Euroopa Liidus asuv finantseerimisasutus.