balance of evidence | preponderance of probability

balance of probabilities

paramountcy doctrine [ doctrine of paramountcy | preponderance doctrine ]

balance of probabilities [ balance of probability | preponderance of probabilities | preponderance of probability ]

legislative procedure [ legislative process | legislative technique | Legislation(STW) ]

national law [ domestic law | internal law | legislation of the Member States | national legal system | national legislation | national regulations ]

ensure compliance with legislation on maintenance | ensure maintenance legislation compliance | ensure compliance with maintenance legislation | verify compliance with maintenance regulations and procedures

legislation [ legislative act | legislative provision ]

Standing Committee on the approximation of the laws of the Member States concerning equipment and protective systems intended for use in potentially explosive atmospheres | Standing Committee on the approximation of the laws of the Member States concerning equipment and protective systems intended for use in potentially explosive atmospheres (EXAT)

33. Stresses the crucial role of large accounting firms, including the ‘Big Four’, in the design and marketing of rulings and tax avoidance schemes that exploit mismatches between national legislations; stresses that those firms, which seem to derive a considerable amount of their revenue from tax services, to dominate most Member States’ auditing markets and to prevail in global tax advising services, constitute a narrow oligopoly; considers that such a situation cannot continue without damaging the functioning of the single market in the fields of activity of the ‘Big Four’; draws attention to the conflict of interest resulting from the juxtaposition, within the same firms, of tax advice and consulting activities intended, on the one h ...[+++]and, for tax administrations and, on the other, for MNCs’ tax planning services, which exploit the weaknesses of national tax laws; takes the view that good practices in this respect must be promoted and that existing codes of conduct should be improved; questions, nevertheless, the effectiveness of corporate codes of conduct and corporate social responsibility policies in tackling this issue; underlines the fact that tax rulings have become, in the EU and worldwide, a common business practice, not only in order to obtain legal certainty or advantageous tax deals, but also in cases where legislative provisions do not allow any room for interpretation; is concerned by estimations from the tax advice industry that a mere 50 % chance of being lawful is sufficient for a tax planning scheme to be recommended to clients ;

the Council's role as the other branch of the legislature is confirmed and preserved – albeit with a certain preponderance in a few important areas – due in particular to the clarification in the Treaty of Lisbon that the European Council will not exercise legislative functions;

– the Council's role as the other branch of the legislature is confirmed and preserved – albeit with a certain preponderance in a few important areas – due in particular to the clarification in the Treaty of Lisbon that the European Council will not exercise legislative functions;

Quebec is asking that the provinces' legislative authority in the area of communications and communication systems be entrenched in the Constitution