For that reason, there can be no common consolidated corporate tax base, and the principle of fair tax competition must remain.

– Paragraph 68 of this report contains a reference to a common consolidated corporate tax base, stating that there should be a common basis for company taxation.

It also sets out budgetary and accounting procedures to ensure that the returns earned on such assets are correctly attributed within the budget to their intended purposes.

However, due to technical difficulties when switching over to that identification system, the features of certain parcels as existing in 2003 may not have been accurately reflected.

If it is important to have a correct idea of the costs of environmental regulation for companies, for the latter, what counts are the effects of these costs on innovation capacity, profitability, prices and demand dynamics.

Moreover, the procedure in which an application for asylum is examined should normally provide an applicant at least with the right to stay pending a decision by the determining authority, access to the services of an interpreter for submitting his/her case if interviewed by the authorities, the opportunity to communicate with a representative of the United Nations High Commissioner for Refugees (UNHCR) or with any organisation working on its behalf, the right to appropriate notification of a decision, a motivation of that decision in fact and in law, the opportunity to consult a legal adviser or other counsellor, and the right to be informed of his/her legal position at decisive moments in the course ...[+++] of the procedure, in a language he/she can reasonably be supposed to understand.