Traduction de «Exposé conjoint de faits et questions » (Français → Anglais) :

(8) Despite subrules (6) and (7), where an agreed statement of facts has been served and filed, the appellant must serve and file a transcript of the reasons for judgment, reasons for sentence, and full submissions and any ruling pertaining to the issues under appeal, and if there is an appeal of the sentence, all submissions and evidence called at the sentencing hearing.

The rapporteur feels that the proposed measures offer clear EU added value compared to isolated measures at national, regional or local level and also notes that a joint European approach to the issues in question offers added value by avoiding unnecessary duplication and enabling economies of scale.

45. Notes also the efforts made through the creation of the Platform for Tax Good Governance, which brings various stakeholders around the same table with the aim of creating consensus around the issue of tax avoidance, in particular in an international context, and the Joint Transfer Pricing Forum, which issues a number of guidelines on the technical issues surrounding transfer pricing; stresses that, to date, these bodies have contributed to making limited corrections to the corporate tax framework; regrets that the guidelines issued by the Joint Transfer Pricing Forum so far have not sufficiently tackled the issue of tax avoidance; dep ...[+++]lores the fact that the composition of the Joint Transfer Pricing Forum, despite a recent update of its membership, is still unbalanced; objects, moreover, to the fact that tax experts contribute to the work on guidelines on transfer pricing while, at the same time, they may be advising their clients on aggressive tax planning strategies based on transfer pricing, and thus be in a position of conflict of interest;

22. Deplores the fact that research funding is still very fragmented in Europe, with multiple sources of funding from the Member States and the Community applying different priorities, evaluation criteria, definitions and procedures, leading to unnecessary overlap, confusion, error and lack of critical mass; asks the Commission and the Council to put the issues of cooperation and coordination between the various EU and national programmes at the top of the agenda; calls on the Commission to carry out an analysis to improve the link between European and national actions, includin ...[+++]g possible coordination in the phases of formulating calls for proposals and evaluating projects, as well as the identification of national rules or laws that hinder or complicate the financial management of international research cooperation projects; asks that calls for proposals, including those of July 2011, be issued in consultation with the Member States, not duplicating or competing with national initiatives but complementing them; in this respect, considers that the ERA-Net scheme should be strengthened as a tool to support excellence and the development of criteria for quality indicators which constitutes the basis for coordination between programmes or joint ventures; suggests that FP7 should complement the efforts of actors managing national programmes involved in joint programming in order to move the RDFPs away from project management thinking towards programme management thinking, but without neglecting the management of small projects; believes that for Joint Programming to be successful, projects should be selected on the basis of excellence, tailored to the characteristics of each sector, the coordinating role of the Commission should be strengthened, and participating Member States should honour their financial commitments; asks that the last three years of FP7 be devoted to helping structure the European Research Area;

22. Deplores the fact that research funding is still very fragmented in Europe, with multiple sources of funding from the Member States and the Community applying different priorities, evaluation criteria, definitions and procedures, leading to unnecessary overlap, confusion, error and lack of critical mass; asks the Commission and the Council to put the issues of cooperation and coordination between the various EU and national programmes at the top of the agenda; calls on the Commission to carry out an analysis to improve the link between European and national actions, includin ...[+++]g possible coordination in the phases of formulating calls for proposals and evaluating projects, as well as the identification of national rules or laws that hinder or complicate the financial management of international research cooperation projects; asks that calls for proposals, including those of July 2011, be issued in consultation with the Member States, not duplicating or competing with national initiatives but complementing them; in this respect, considers that the ERA-Net scheme should be strengthened as a tool to support excellence and the development of criteria for quality indicators which constitutes the basis for coordination between programmes or joint ventures; suggests that FP7 should complement the efforts of actors managing national programmes involved in joint programming in order to move the RDFPs away from project management thinking towards programme management thinking, but without neglecting the management of small projects; believes that for Joint Programming to be successful, projects should be selected on the basis of excellence, tailored to the characteristics of each sector, the coordinating role of the Commission should be strengthened, and participating Member States should honour their financial commitments; asks that the last three years of FP7 be devoted to helping structure the European Research Area;

– As the time allocated to Question Time to the Commission has elapsed, and given that Question No 67 was answered together with Question No 63, Question No 66 and Questions Nos 68 to 86 will be replied to in writing.