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 la ...[+++]ws, opportunities to reduce their own tax burden at the expense of others;

That, in the opinion of this House, in relation to the enrollment and registration process for the Qalipu Mi’kmaq First Nation Band, the government should commit: (a) to completing the enrollment and registration process for all applicants who applied on or before November 30, 2012 by agreeing to extend the 2007 Agreement for the Recognition of the Qalipu Mi'kmaq First Nation Band beyond March 21, 2013 until all such applications are processed; (b) to ensuring that the rules of eligibility for membership are followed by all government decision makers in any continuation of the enrollment process; (c) that all previous interpretations, precedents and rul ...[+++]ings on matters affecting enrollment that were not specifically addressed within the 2007 Agreement but were established instead through the records of decisions made by the Enrollment Committee and the Appeals Master be made known to all participants in any future enrollment process and that the decision makers in any future enrollment process be instructed to guide their decisions in a manner consistent with such previous interpretations, precedents and rulings; (d) to the same standard of evidence as well as the same thresholds for the quantity and quality of information that was previously deemed acceptable by the Enrollment Committee, for the remaining 75,000 unprocessed applications to the Band; (e) that an independent Appeals Master will continue to be employed in any future enrollment process for the assessment of the remaining 75,000 applicants and that this person will be drawn from outside of government, from outside of the Federation of Newfoundland Indians and from outside of the Qalipu Mi’kmaq First Nation Band and that this Appeal Master will be vested with the same powers and authority and be drawn from the same legal and administrative background as the previous Appeals Master to ensure consistency with the rules and standards established under the previous enrollment process; (f) to maintaining ...

7. Is concerned at the constant complaints from European industry groups alleging fraud in the entry-price system, and asks for guarantees that the increased tariff quotas under the agreement will be properly regulated by the EU and that there will be no misinterpretation of the rules governing the implementation of the entry-price mechanism; emphasises that European operators have made complaints to OLAF and to Parliament's Committee on Petitions and that that committee has asked the Commission to change the entry-price system in or ...[+++]der to put a stop to fraud; in that connection, notes the proposals to bring the rules governing implementation of the entry-price system into line with the Community Customs Code as part of the latest reform of the common agricultural policy; considers that this must be accompanied by changes to the implementing regulation on the common organisation of agricultural markets to introduce effective control measures;

10. Considers that EU monitoring and financial control carried out by the Commission and OLAF should be primarily aimed at safeguarding public funds and combating fraud, whilst distinguishing clearly between fraud and errors; in that regard considers it necessary to establish a clearer definition of ‘errors’ in all binding legal documents, including the mechanisms for the establishment of errors as opposed to differing interpretations; calls, therefore, for thorough analysis and communication of errors and remedial actions relating ...[+++]thereto;

10. Considers that EU monitoring and financial control carried out by the Commission and OLAF should be primarily aimed at safeguarding public funds and combating fraud, whilst distinguishing clearly between fraud and errors; in that regard considers it necessary to establish a clearer definition of 'errors' in all binding legal documents, including the mechanisms for the establishment of errors as opposed to differing interpretations; calls, therefore, for thorough analysis and communication of errors and remedial actions relating ...[+++]thereto;

Prior to the opt-in regime in particular, various legal grounds have been used to tackle certain forms of spam (e.g., bulk e-mail campaigns, illegitimate use of personal data, network disruption, abuse of e-mail accounts, fraud and misinterpretation of contracts).