This means that amendments dealing with certain private-law concepts, such as right and interest, real and personal property, life estate and remainder interests, tangible and intangible property and joint and several liability will accurately capture both common and civil law in both official languages.

30. Since forests are important for the production of wood, maintaining biodiversity, the prevention of floods, avalanches and erosion, management of groundwater resources and carbon capture, the fact that they are threatened by fire should be an issue of concern to all Member States; therefore calls on the Commission to present and to carry out, together with the Member States, legislative proposals and initiatives in the area of forest protection and fire prevention; considers that forestation and reforestation projects should be supported, with preference given to native ...[+++] species and mixed forests, to encourage biodiversity and greater resistance to fire, storms and disease, as well as the sustained collection and use of residual forest biomass - a renewable energy source; considers that, within the framework of a genuine cooperation in this domain, the regular collection of data, preparation of risk maps, preparation of fire risk management plans, identification of the resources needed and those available in the 27 Member States and coordination at different levels should be carried on;

30. Since forests are important for the production of wood, maintaining biodiversity, the prevention of floods, avalanches and erosion, management of groundwater resources and carbon capture, the fact that they are threatened by fire should be an issue of concern to all Member States; therefore calls on the Commission to present and to carry out, together with the Member States, legislative proposals and initiatives in the area of forest protection and fire prevention; considers that forestation and reforestation projects should be supported, with preference given to native ...[+++] species and mixed forests, to encourage biodiversity and greater resistance to fire, storms and disease, as well as the sustained collection and use of residual forest biomass - a renewable energy source; considers that, within the framework of a genuine cooperation in this domain, the regular collection of data, preparation of risk maps, preparation of fire risk management plans, identification of the resources needed and those available in the 27 Member States and coordination at different levels should be carried on;

30. Since forests are important for the production of wood, maintaining biodiversity, the prevention of floods, avalanches and erosion, management of groundwater resources and carbon capture, the fact that they are threatened by fire should be an issue of concern to all Member States; therefore calls on the Commission to present and to carry out, together with the Member States, legislative proposals and initiatives in the area of forest protection and fire prevention; considers that forestation and reforestation projects should be supported, with preference given to native ...[+++] species and mixed forests, to encourage biodiversity and greater resistance to fire, storms and disease, as well as the sustained collection and use of residual forest biomass - a renewable energy source; considers that, within the framework of a genuine cooperation in this domain, the regular collection of data, preparation of risk maps, preparation of fire risk management plans, identification of the resources needed and those available in the 27 Member States and coordination at different levels should be carried on;

Secondly, we can accept Amendment No 11 – which relates to a lesser frequency for the review of the list of ports of a high seasonal character – and Amendments Nos 5 and 27 – which provide examples of expensive moveable assets which could be considered equivalent to immovable assets when considering repayments or residual costs.

The tax penalty at that point is so great, and in many areas the residual value is simply in the land and not in the building, that there's an incentive at that point to simply demolish the building, declare terminal loss and replace a rental building with a condominium.