Most Member States have established taxpayer's codes to define the rights and obligations of taxpayers and tax authorities.

The following could help to achieve this objective: timely and ongoing information for consumers about their rights and obligations, the incorporation of consumer policy into other Community policies, better control of the markets in order to avoid possible abuse on the part of stronger contracting parties, especially large companies, the possibility for collective claims for the effective restoration of possible losses and, finally, stronger independent consumer associations.

Therefore, I was determined from the outset to give the report a very tight structure so that people interested in different human rights issues and themes in different countries, could navigate it quickly and efficiently, as opposed to having a lengthy report with no headings, requiring people to read a third, half or indeed the whole report to find the area in which they were interested.

The other, which is certainly more up to date, is the information system: in this case people do not settle their own tax liability because it will be subject to a subsequent levy on their income tax return.

set more ambitious standards for informing workers and companies of their rights and obligations;

The Commission is to report to the Council on the subject at the end of 1995 and 1998; 7. strengthen the forms and mechanisms of co-operation between the economic agents concerned (industry, management and workers, distributors, and consumers), with a view to seeking ways of improving the industry's competitiveness; 8. ensure, in co-operation with trade organizations, the collection and rapid publication of international trade statistics with a view to effectively combating unfair imports without delay; Externally: 9. as regards the Uruguay Round: - ensure compliance with the provisions of the Agreement on Textiles in order to preserve the balance of r ...[+++]ights and obligations between all parties concerned; the dismantling of the MFA must in particular go hand in hand with observance of GATT rules and constraints, using all the international or autonomous instruments available to the European Union; - make a concerted assessment of its impact on the industry; - ensure strict application of the letter of the Agreement in co- operation with representatives of the economic sectors concerned; 10. significantly improve access to third-country markets in accordance with the outcome of the Uruguay Round by: - systematically identifying non-tariff barriers and swiftly taking all appropriate measures to have them removed; - stepping up action to promote exports, in particular to new markets opened up as a result of the Uruguay Round; 11. engage in strict, swift and effective application, in compliance with existing rules, of safeguard measures and commercial-policy instruments, particularly in fields such as anti-dumping and anti- subsidy action and protecting intellectual property rights; - strengthen the Textile Anti-Fraud Initiative (TAFI) and step up the fight against counterfeiting; 12. in the 10-year review of the GSP, take into account both the competitive position of third countries in the textile industry and the implications for the textile industry of the o ...