‘occupational social security schemes’: schemes not governed by Council Directive 79/7/EEC of 19 December 1978 on the progressive implementation of the principle of equal treatment for men and women in matters of social security whose purpose is to provide workers, whether employees or self-employed, in an undertaking or group of undertakings, area of economic activity, occupational sector or group of sectors with benefits intended to supplement the benefits provided by statutory social security schemes or to replace them, whether membership of such schemes is compulsory or optional.

The regime laid down by those Directives applies to direct insurance undertakings in respect of their entire business carried on, both direct insurance activities as well as reinsurance activities by way of acceptances; however reinsurance activities conducted by specialised reinsurance undertakings are neither subject to that regime nor any other regime provided for by Community law.

5. Before the institution starts to operate a pension scheme for a sponsoring undertaking in another Member State, the competent authorities of the host Member State shall, within two months of receiving the information referred to in paragraph 3, inform the competent authorities of the home Member State, if appropriate, of the requirements of social and labour law relevant to the field of occupational pensions under which the pension scheme sponsored by an undertaking in the host Member State must be operated and any rules that are to be applied in accordance with Article 18(7) and with paragraph 7 of this Article.

The simplification measure envisaged will treat goods from those territories in the same way as goods from third countries, with it then being possible to apply VAT to them when they enter a Member State. 3. Triangular transactions These are transactions where a firm A in country A purchases goods from firm B in country B with a view to supplying them to customer C in country C. Under the current transitional VAT arrangements, such a transaction has to be broken down into two successive transactions: - first, an intra-Community supply effected by firm B to firm A in country C. If firm A does not have a branch in the country of destinati ...[+++]on (country C), it will be required, for that particular transaction, to register for VAT in that country; - second, a domestic sale effected by firm A to firm C in country C. Under the simplification measure proposed, the intermediate stage at which tax considerations obliged firm A to intervene in country C is dispensed with. Firm A will thus be able to designate firm C directly as the person liable to pay VAT.

Only three of the measures can be treated as aid: - investment aid for the craft industry, which has been authorized since the scheme's arrangements are compatible with the Community guidelines on state aid for small and medium-sized enterprises; - employment aid for manufacturing firms, which, although it can be likened to operating aid, has been exempted under Article 92(3)(a) of the Treaty on account of the socio-economic situation in Sardinia (high unemployment); - aid for the recruitment of apprentices in small firms, which fulfills the conditions normally resquested by the Commission for the aid for job creation anch which has be ...[+++]en authorised on the basis of the same derogation.

The Danish energy package is based on a principle of tax neutrality, i.e. that the "green" taxes should not bring about an increase in the overall tax burden on Danish industry and that, therefore, the proceeds of the taxes are reimbursed to the industry through a number of measures, including a general reduction in the employer's labour market contributions per employee, a grants scheme for investments in energy savings and a scheme to improve working conditions in small firms.