design-to-cost project

Director, Strategic, Tactical, Airlift, FWSAR & MMA Project

fixed overhead spending variance | fixed overhead budget variance | fixed overhead expenditure variance

Where the Commission finds, within six months after receiving the annual assessment report of the national supervisory authority concerned, that the assessment report does not establish that the variation of actual costs against determined costs is actually the result of relevant events or circumstances set out in paragraph 2(a) and in line with the provision of paragraph 2(b), it shall decide in accordance with the procedure referred to in Article 5(2) of Regulation (EC) No 549/2004 that the Member State(s) concerned shall not be allowed to apply the provisions of paragraph 2 in respect to the variation of actual costs against determine ...[+++]d costs, in part or in whole according to its findings.

1. Member States shall, in a coordinated manner, at the latest seven months before the start of each reference period, invite the airspace users’ representatives to a consultation on determined costs, planned investments, service unit forecasts, charging policy and resulting unit rates.

Determined costs resulting from a common project shall be clearly identified in accordance with Annexes II and VII.

Allowing the possibility of applying reductions in the rates of taxation on, for example, gas oil for agricultural use in the current context of falling agricultural incomes and increases in fixed production costs (of which energy costs can account for up to 30% owing to the rise in oil prices and hence in such costs) is good news in terms of European farms’ viability, as no alternatives exist to the gas oil used in agricultural machinery. Nevertheless, if those tax concessions are to be linked to energy efficiency policies in order t ...[+++]o reduce these fixed costs, they must be sufficiently flexible and incorporated into state strategies designed in conjunction with the agriculture sector and forming part of a sufficiently long cycle in order not to further burden European farmers with additional charges that would undermine their economic viability at a time when they are already hampered by the requirements of the cross-cutting aspects of the common agricultural policy.