The data owner(s) shall have a claim on the prospective applicant for a proportionate share of the cost incurred by it.

5. Stresses that massive tax evasion and tax avoidance by larger companies has a devastating effect on the taxpaying discipline of smaller companies and even individuals, since it makes tax evasion and tax avoidance appear to be the accepted norm, and it is, inter alia, due to this tax evasion that an additional tax burden on individuals and companies is introduced; stresses that tax avoidance and tax evasion are facilitated by complex, non-transparent taxation systems and that opaque tax legislation offers firms and individuals, by a flexible interpretation of tax laws, opportunities to reduce their own tax burden at the expense of oth ...[+++]ers;

Article 92 of the Rules of Procedure of the Court of First Instance ("RP") lays down a procedure under which the Court can fix the amount of costs if the parties are unable to agree it.

It is a fact that each year the amount of fraud prejudicial to Community budgets – that is, in the final analysis, prejudicial to European taxpayers – amounts to approximately EUR one billion, as rightly stated by the motion for a resolution tabled by Mrs Theato – who has all my admiration and respect – and all the studies agree in saying that this phenomenon is set to steadily increase.

Mr. Speaker, in a settlement with Mr. Mulroney they asked for $50 million in damages but accepted no dollar damages, just costs.

The Chairman: I would point out there is a certain limit on the scope because the costs are limited to those approved under proposed subsection 26.3(3), which is that a prothonotary of the Federal Court shall determine the amount. It is under the Federal Court rules.