Due to the technical nature of those implementing acts, the examination procedure should be used for the adoption of implementing acts concerning the introduction of European Professional Cards for particular professions, the format of the European Professional Card, the processing of written applications, the translations to be provided by the applicant to support any application for a European Professional Card, details of documents required under Directive 2005/36/EC to present a complete application, procedures for making and processing payments for that Card, rules for how, when and for which documents competent authorities may request certified copies for the profession concerned, the technical specifications and the measures necessar ...[+++]y to ensure integrity, confidentiality and accuracy of information contained in the European Professional Card and in the IMI file, the conditions and the procedures for issuing a European Professional Card, rules concerning the conditions of access to the IMI file, the technical means and the procedures for the verification of the authenticity and validity of a European Professional Card, and the application of the alert mechanism.

In determining whether an arrangement or series of arrangements has led to a tax benefit as referred to in point 4.2, national authorities are invited to compare the amount of tax due by a taxpayer, having regard to those arrangement(s), with the amount that the same taxpayer would owe under the same circumstances in the absence of the arrangement(s).

In determining whether an arrangement or series of arrangements has led to a tax benefit as referred to in point 4.2, national authorities are invited to compare the amount of tax due by a taxpayer, having regard to those arrangement(s), with the amount that the same taxpayer would owe under the same circumstances in the absence of the arrangement(s).

3. For the purposes of paragraph 2, an arrangement or a series of arrangements shall be regarded as not genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality.

6. In determining whether an arrangement or series of arrangements has led to a tax benefit as referred to in paragraph 1, participating Member States shall compare the amount of tax due by a taxpayer, having regard to those arrangement(s), with the amount that the same taxpayer would owe under the same circumstances in the absence of the arrangement(s).

‘load-capacity index’ means one or two numbers which indicate the load the tyre can carry in single or in single and dual formation at the speed corresponding to the associated speed category and when used in conformity with requirements specified by the manufacturer.