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the animal has not been identified within the time limits set out in Article 12, Article 14 or Article 43(2), provided that the covering certificate is available and the biological dam or, in case of embryo transfer, the foster dam, is identified in accordance with this Regulation; or

The things you mentioned there were the transfer of human embryos to animals, and animal embryos to humans, and the creation of human-animal hybrids, or chimera.

29. Notes that the existing guidelines for transfer pricing leave MNCs a significant margin of discretion in the choice and implementation of evaluation methods; stresses that the lack of any effective common standard for transfer pricing and the various derogations, exceptions and alternatives provided for are being exploited by MNCs, in contradiction with the spirit of those guidelines, to calibrate their taxable profits by jurisdiction and reduce their overall tax liability through, for instance, abusive cost-plus, arbitrary setting of profit margins or the questionable exclusion of certain expenditure from their ...[+++]calculation; stresses that the best way to address the issue of transfer pricing at EU level is through common tax base consolidation, which does away with the need for these prices;