Improving oversight of tax advisors' activities: It is now clear that certain tax advisors and financial intermediaries have played a central role in facilitating tax evasion. The Commission will examine how to shed more light on tax advisors' activities and create effective disincentives for those that promote and enable aggressive tax planning.

Improving oversight of tax advisors' activities: The Commission will examine how to shed more light on tax advisors' activities and create effective disincentives for those that promote and enable aggressive tax planning.

26. Considers that the Commission and the Member States should together ensure that the business environment does not present disincentives, whether through burdensome procedures, tax disincentives or other regulatory complexity, to people with specialist skills who wish to offer them on a self-employed basis.

25. Considers therefore that fiscal measures would be more effective as an incentive rather than a deterrent and should only be used as part of a package of technical and regulatory measures, while voluntary agreements with industry are a useful example of what can be done;

Considers that, in view of demographic trends and the need to ensure that pensions can be paid for, it is necessary for more people to participate in the labour market and to do so for longer, but observes that life expectancy is growing and that better occupational health is a precondition for longer working lives; calls on Member States to make it possible for people who want to carry on working to do so; calls on the Member States which have increased the statutory retirement age or will be doing so to encourage work by older people through fiscal and social security exemptions; also calls on the Member States to create adapted and ...[+++] flexible employment contracts and retirement schemes for older people and to encourage and facilitate combining work with retirement and put in place dissuasive measures so that companies find it harder to make older people redundant; calls on the Commission to set up a study analysing the way wealth distribution is influencing life expectancy in Member States;

29. Considers that fiscal measures can be effective as an incentive as well as a deterrent and should be used as one tool to favour energy efficiency and to speed up the introduction of energy efficient solutions; stresses, that the tax system should also incorporate the "polluter pays" principle;