double-neck can [ two-neck can ]

triple-neck can [ three-neck can ]

quadruple-neck can [ four-neck can ]

dual duct box

necked-in can

heading and extruding die with double washer face

1st Prize (€100,000): Ms Michela Magas, of Croatian/British nationality, founder of Stromatolite, a UK Design Innovation Lab with a studio in Sweden, building a new generation of incubation and creative technology toolkits for innovation.

121. Calls on the Commission to issue clear legislation on the definition of economic substance, value creation and permanent establishment, with a view to tackling, in particular, the issue of letterbox companies, and to develop EU criteria and legislation for the treatment of R&D, compatible with, but not limited to, the work of the OECD on the matter, since Member States are currently reforming their strategy in that regard, often cumulatively with subsidies; stresses that such legislation should clearly indicate that there must be a direct link between the preferential regimes granted by the tax administration and the underlying R&D activities; calls on the Commission to revise EU legislation on controlled foreign companies and its ap ...[+++]plication in accordance with the Cadbury Schweppes judgment of the European Court of Justice (C-196/04) in order to ensure full use of controlled foreign companies beyond situations of wholly artificial arrangements to avoid cases of double non-taxation; calls on the Commission to make proposals for harmonising rules on controlled foreign companies in the EU;

119. Calls on the Commission to issue clear legislation on the definition of economic substance, value creation and permanent establishment, with a view to tackling, in particular, the issue of letterbox companies, and to develop EU criteria and legislation for the treatment of RD, compatible with, but not limited to, the work of the OECD on the matter, since Member States are currently reforming their strategy in that regard, often cumulatively with subsidies; stresses that such legislation should clearly indicate that there must be a direct link between the preferential regimes granted by the tax administration and the underlying RD activities; calls on the Commission to revise EU legislation on controlled foreign companies and its appl ...[+++]ication in accordance with the Cadbury Schweppes judgment of the European Court of Justice (C-196/04) in order to ensure full use of controlled foreign companies beyond situations of wholly artificial arrangements to avoid cases of double non-taxation; calls on the Commission to make proposals for harmonising rules on controlled foreign companies in the EU;

7. Calls for the inclusion in the Common Position of the post-embargo toolbox which should integrate or initiate the following aspects: (a) regular assessments, also involving relevant EU units and working groups other than COARM, as well as national governments and authorities, with the aim of clarifying whether the EU should reimpose an embargo, continue to keep it under special measures, or further normalise controls, (b) operate a policy of presumption of denial to the ex-embargo state, (c) apply the equivalent of the existing denial notification/consultation mechanism with regard to all potential transfers to the formerly embargoed ...[+++]state, (d) states to report on individual transfers for inclusion in the Consolidated Report, (e) Member States must reserve the right to undertake post‑transfer inspections for end-use verification purposes, and (f) the end-use control on dual-use items to states under embargo should be extended to include these states;