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To make future regulation fit with the ”Think Small First” principle, the Commission: is strengthening the assessment of the respect of the Protocol on the application of the principles of subsidiarity and proportionality in forthcoming legislative and administrative initiatives will, wherever practical, use common commencement dates for regulations and decisions affecting business and publish an annual statement of such legislation entering into force the Commission will, and the Member States are invited to: ensure that policy results are delivered while minimising costs and burdens for business, including by using a smart mix of tools ...[+++] such as mutual recognition and self- or co-regulation, to achieve policy outcomes rigorously assess the impact of forthcoming legislative and administrative initiatives on SMEs (“SME test”) and take relevant results into account when designing proposals consult stakeholders, including SME organisations for at least 8 weeks prior to making any legislative or administrative proposal that has an impact on businesses use specific measures for small and micro-enterprises, such as derogations, transition periods and exemptions, in particular from information or reporting requirements, and other tailor-made approaches, wherever appropriate, and the Member States are invited to: consider the usefulness of introducing common commencement dates and annual statements of legislation entering into force make use of flexibility provisions aimed at SMEs when implementing EU legislation and avoid “gold-plating” To improve the regulatory environment in view of the “Think Small First” principle, the Commission: will come forward with all the proposals to reduce the administrative burden on business which are necessary to achieve the EU reduction target of 25% by 2012 will complete by the end of 2008 a complete screening of the acquis and include the results in the updated simplification rolling programme to be presented in early 2009.

Points out that, while trilogues are important and effective, the procedures currently applicable to them give rise to concerns as regards the openness in the legislative procedure; calls on the institutions involved to ensure greater transparency of informal trilogues to strengthen democracy by allowing citizens to scrutinise the relevant information which has formed the basis of a legislative act, as stated by the Court of Justice of the European Union in the joined cases Sweden and Turco v Council, while ensuring adequate space to ...[+++] think for the co-legislators; calls on the EU institutions to increase reporting in the competent parliamentary committee on the state of play of trilogue negotiations; considers that where documents are created in the framework of trilogues, such as agendas, summaries of outcomes, minutes and general approaches in the Council, as available, such documents are related to legislative procedures and cannot, in principle, be treated differently from other legislative documents; takes the view that a list of trilogue meetings, and of such aforementioned documents, should be made directly accessible on Parliament’s website; recalls that the future interinstitutional agreement on better law-making includes a database on legislative files and, if adopted, would also address the appropriate handling of trilogues.

For those Member States[6] which had not adopted the necessary transposing legislation at the time of preparation of the report, relevant information was gathered on the basis of draft legislation available at that time and fragmentary information obtained since the adoption of the transposing legislation[7].

Article 63 TFEU must be interpreted as precluding national legislation such as that at issue in the main proceedings which provides that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which are applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earns from that investment fund, since that legislation does not allow the taxpayer to ...[+++] provide evidence or information that could prove the actual size of that income.