Regulation (EU) 2015/936 of the European Parliament and of the Council of 9 June 2015 on common rules for imports of textile products from certain third countries not covered by bilateral agreements, protocols or other arrangements, or by other specific Union import rules (OJ L 160, 25.6.2015, pp. 1-54)

(3) Uniformity in the rules for imports should be assured by laying down, as far as possible given the particular features of the economic system in the third countries in question, provisions similar to those applied under the common rules for other third countries.

Council Regulation (EC) No 517/94 of 7 March 1994 on common rules for imports of textile products from certain third countries not covered by bilateral agreements, protocols or other arrangements, or by other specific Community import rules (OJ L 67, 10.3.1994, p. 1).

22. Believes that tax and administration systems relating to the creation and the development of small businesses should be simplified, that tax obstacles to all forms of cross-border economic activity should be eliminated, for instance by a common system of value added tax, and that the fight against illegal state aid in the form of harmful tax competition should continue; supports in particular the Commission proposals for a pilot scheme for home state taxation for SMEs, which provide a short-term solution for small businesses and supplement the principal measure in this area - the common consolidated corporate tax base; urges Member ...[+++] States to reform and simplify their tax systems relating to the creation and the development of small businesses, to provide incentives for innovative companies and to abolish disadvantages created by tax systems for equity financing;

22. Believes that tax and administration systems relating to the creation and the development of small businesses should be simplified, that tax obstacles to all forms of cross-border economic activity should be eliminated, as for instance through a common system of value added tax, and that the fight against illegal state aid in the form of harmful tax competition should continue; supports in particular the Commission proposal for the Pilot Scheme for Home State Taxation for Small and Medium Sized Enterprises providing a short-term solution for small businesses and supplementing the principal measure in the form of the Common Consolida ...[+++]ted Corporate Tax Base (CCTB); urges Member States to reform and simplify their tax systems relating to the creation and the development of small businesses, to give incentives for innovative companies and to abolish disadvantages created by tax systems for equity financing;

2. Believes that tax and administration systems relating to the creation and the development of SMEs should be simplified, that tax obstacles to all forms of cross-border economic activity should be eliminated, as for instance through a common system of value added tax, and that the fight against illegal state aid in the form of harmful tax competition should continue; supports in particular the Commission proposal for the Pilot Scheme for Home State Taxation for Small and Medium Sized Enterprises providing a short-term solution for SMEs and supplementing the principal measure in the form of the Common Consolidated Corporate Tax Base (C ...[+++]CTB); urges Member States to reform and simplify their tax systems relating to the creation and the development of SMEs, to give incentives for innovative companies and to abolish disadvantages created by tax systems for equity financing;