In order to eradicate opportunities for tax evasion and tax fraud, to increase VAT collection from vouchers and hence increase public revenue, it is necessary to reinforce the scope, neutrality and transparency with regard to tax treatment of transactions involving vouchers.

58. Calls on the Commission to ensure that its external action in general, and the FPAs in particular, promote good governance and transparency and create the conditions for developing third countries to base their fisheries policies on the same guidelines and sustainability standards as the Common Fisheries Policy, including: the adoption of decisions based on scientific reports and impact studies and the drafting of multiannual plans allowing exploitation proportionate to the maximum sustainable yield of stocks; special support for small-scale fishing and aquaculture activities and the communities which depend on them; promotion of selective fishing and adaptation of fleet capacity to resources and more responsible fishing practices; t ...[+++]he gradual reduction and ultimate elimination of discards; efforts to combat illegal, unreported and unregulated fishing; improvements to safety and welfare conditions at work; protection of biodiversity and the environment and measures to combat climate change; product quality and better marketing; and promotion of research and innovation in order to increase the sustainability of activities in the sphere of fisheries, aquaculture and associated industries;

9. Stresses that the CFP must apply the precautionary approach to fisheries management and ensure that the sustainable exploitation of living marine biological resources restores and maintains populations of all stocks of harvested species at levels close to those capable of producing maximum sustainable yield (MSY); stresses that a clear timetable, including a final deadline, must be established in the basic regulation; emphasises that the provision of appropriate economic resources for the implementation of the CFP is necessary in ...[+++] order to phase out overfishing wherever it is demonstrated and achieve sustainable stock conservation, which requires reliable scientific data;

Decision VI/13 of the Parties to the Protocol provides that the evaluation of alternatives to hydrochlorofluorocarbons should take into account such factors as ozone-depleting potential, energy efficiency, potential flammability, toxicity, global warming potential and the potential impacts on the effective use and phase out of chlorofluorocarbons and halons.

The DRE criterion presents technology capability on which approval of the technology is based.

They are used by farmers to improve or safeguard yields by eliminating or reducing competition from weeds and attacks by pests and to minimise labour input.