Traduction de «Alternative justifiable expenditure method » (Anglais → Français) :

A Co-ordination Centre is an undertaking belonging to a multinational group providing services to other members of the group. Under a 10-year license granted by the tax authorities, the taxable revenues of a Co-ordination Centre are determined according to the so-called "cost-plus" method. The cost plus method is normally aimed at avoiding double taxation and limiting tax avoidance. In the cost plus method, the taxable profit is calculated as a percentage of the aggregated operating costs. Although this method of taxation does not constitute State aid per se, its practical application may well give rise to State aid. With respect to the ...[+++]Belgian scheme, the Commission has concluded that the Belgian authorities apply the cost-plus method in a way that gives raise to State aid. Firstly, Belgium systematically uses a default mark-up rate of 8% without verifying whether this rate reflects the economic reality of the services provided by the Co-ordination Centres. Secondly, the way in which the expenditure of the Centre is calculated excludes significant operating cost items of the Centre. Thirdly, the Belgian Co-ordination Centres enjoyed additional tax advantages such as a withholding exemption on income distributions and a real-estate property tax exemption. The benefits reduce the amount of taxable profits and thus grants an advantage not justified under the EU State aid rules.

7. Considers that, to obtain a licence to perform experiments on animals, the applicant must be able clearly to substantiate and justify the purpose of the experiment in terms of the criterion that the experiments will be of benefit to animals or humans. In addition, a licence may be issued only where the applicant can show that the desired outcome can only be achieved by using live animals and that there are no alternative testing methods. Before a licence is issued, an ethical and animal-welfare assessment must be carried setting li ...[+++]mits to the level of stress to which the animals may be subjected. Even if it can be shown that certain experiments may be of benefit to animals or humans, they should not be authorised if the stress on the animals used in the experiment exceeds the maximum level;

7. Considers that to obtain a licence to perform experiments on animals, the applicant must be able clearly to substantiate and justify the purpose of the experiment in terms of the criterion that the experiments will be of benefit to animals or humans. In addition, a licence may be issued only where the applicant can show that the desired outcome can only be achieved by using live animals and that there are no alternative testing methods. Before a licence is issued, an ethical and animal-welfare assessment must be carried setting lim ...[+++]its to the level of stress to which the animals may be subjected. Even if it can be shown that certain experiments may be of benefit to animals or humans, they should not be authorised if the stress on the animals used in the experiment exceeds the maximum level;

1. 4 as an alternative to the requirements of subparagraphs 1.1 or 1.3, the Administration of the flag State may exempt application of the requirements of subparagraphs 1.1 or 1.3 and accept proof, established by model tests carried out for an individual ship in accordance with the model test method, which appears in the Appendix , justifying that the ship will not capsize with the assumed extent of damage as provided in SOLAS regulation II-1/8.4 in th ...[+++]e worst location being considered under 1.1, in an irregular seaway, and

Once the Community is satisfied that an alternative method can be used, implementation of the marketing ban is justified to ensure that animal testing is not relocated outside of the Community.

- EAEC specific research programmes will be focused on - Nuclear fission safety, with the following research areas - Reactor safety - Safeguards and fissile materials management - Radioactive waste management and - Actinides in nuclear fuel cycle safety - Controlled thermonuclear fusion Amongst the new activities requested by Commission services as scientific and technical support are: - European Centre for Alternative Testing Methods (alternative to vivisection), to be implemented by the JRC Environment Institute (Ispra) - On-Site Laboratories for Nuclear Safeguards Analyses, to be operatered by the JRC Institute fo ...[+++]r Transuranium Elements (Karlsruhe) The total expenditure for these projects is estimated at ECU 190 million for the 1992-1994 period.