(48) In order to ensure uniform conditions for the implementation of this Regulation as regards exports, implementing powers should also be conferred on the Commission in respect of measures defining the procedures for declaring and the evidence needed to prove the composition of the exported non-Annex I goods necessary for the implementation of the export refund system, the simplified evidence needed to prove arrival at destination in the case of differentiated refunds, measures on the application of horizontal provisions on export r ...[+++]efunds for non-Annex I goods, measures on the implementation of the export refund certificate system as regards the submission, the format and the content of the application for the refund certificate, the format, the content and the period of validity of the refund certificate, the procedure for lodging applications and issuing refund certificates and for their use, the procedure for lodging a security and its amount, the level of tolerance for the amounts of export refund which were not applied for and the means of proving that the obligations derived from the refund certificate have been fulfilled.

3. By 30 September 2015 France shall present to the Commission an action plan setting out the measures to be taken in order to ensure the full implementation of Regulation (EC) No 1224/2009 from 1 January 2018 concerning fishing vessels which are less than 10 meters in overall length and operate from the outermost region of Mayotte.

Under the current operational programmes, no specific measures have been taken by Member States to tackle the problems which may arise at national or regional level as a result of the abolition of duty-free sales, but the national or regional authorities responsible may still do so provided that the stage reached in implementing the programme leaves sufficient scope for amendment.

The decision to abolish tax and duty-free sales to travellers within the EU was adopted unanimously by the Council of Ministers of Finance back in 1991, as part of a package of taxation measures to implement the Single Market (see MEMO/97/82).

Where the federal government or a federal authority enters into an agreement with a government or other entity to provide financial assistance under section 5(1)(b) in relation to projects that are to be carried out both outside Canada and outside federal lands, and the essential details of such projects are not specified, current section 54(2) requires the federal government or federal authority to ensure, where practicable and subject to other applicable agreements, that the agreement or arrangement provides for an environmental assessment of such projects, as early as practicable in the planning stages, before irrevocable decisions ar ...[+++]e made, and in accordance with either the Act or regulations, or the environmental assessment process that is in effect in the foreign state in which the projects are to be carried out, which is consistent with the requirements of the Act.

Where the federal government or a federal authority enters into an agreement with a government or other entity to provide financial assistance under section 5(1)(b) in relation to projects that are to be carried out both outside Canada and outside federal lands, and the essential details of such projects are not specified, current section 54(2) requires the federal government or federal authority to ensure, where practicable and subject to other applicable agreements, that the agreement or arrangement provides for an environmental assessment of such projects, as early as practicable in the planning stages, before irrevocable decisions ar ...[+++]e made, and in accordance with either the Act or regulations, or with an environmental assessment process that is in effect in the foreign state in which the projects are to be carried out and that is consistent with the requirements of the Act.