5. Where the information model variant 2 is applied and thus the neutrality charge for balancing may be based on forecasted costs and revenues, the transmission system operator’s methodology for the calculation of neutrality charge for balancing shall provide rules for a separate neutrality charge for balancing in respect of non daily metered off-takes.

The establishment of the EEAS should be guided by the principle of cost-efficiency aiming towards budget neutrality.

So it's been more difficult, and the cost neutrality challenge has been difficult, on the corporate side.

The difference in compliance costs between small and medium sized enterprises and multinational enterprises will be one of the elements of the assessment. It will define the objectives to be achieved by the tax reform, ranging from the general objective of making corporate income taxation systems simpler and more efficient, so that the Internal Market works better, to the specific and operational objectives, such as reducing the compliance/administrative costs of corporate taxation for firms and tax administrations, favouring the emergence of new cross-border activity, including particularly of small and medium sized enterprises, prom ...[+++]oting tax neutrality between purely domestic and EU-wide investments, and minimizing distortions to the international allocation of investment and tax bases.

For rail transport, Directive 2001/14/EC allows the variation of charges on the basis of revenue neutrality but does not make it compulsory to charge for environmental costs in addition to infrastructure costs and these are not charged to the railway operators.

For rail transport, Directive 2001/14/EC allows the variation of charges on the basis of revenue neutrality but does not make it compulsory to charge for environmental costs in addition to infrastructure costs and these are not charged to the railway operators.