22. Takes the view that national preferential regimes and the poor level of coordination or convergence between the Member States’ tax systems, despite the effective economic interconnections and interplay within the internal market, result in a number of mismatches that allow aggressive tax planning, double deductions and double non‑taxation, for instance through one or a combination of the following practices: abusive transfer pricing, locating deductions in high-tax jurisdictions, passing on funds raised by loans through conduit companies, risk transfer, hybrid financial products, exploiting mismatches, tax arbitrage, royalty agreemen ...[+++]ts, treaty shopping, and locating asset sales in low-tax jurisdictions;

Compared with the growth of domestic direct selling over the last few years, in particular in the services sector, for instance utilities, the number of consumers using this channel for cross-border purchases has remained flat.

They seek to increase the protection offered by the definition of low value shipments, and to protect against the selling price being artificially lowered in order to meet the conditions of the 'low value shipments' export authorisation (AM 17), to introduce an ex-ante notification and registration requirement to the Member States and the Commission, thus raising transparency (AM 24, 34, 42, and 45), to introduce additional safeguards for export authorisation (AM 26 to 33, 41, and 44) in relation to Annexes IId (Temporary Export for Exhibition or Fair), IIf (Telecommunications), and IIg (Chemicals), to prohibit GEAs of items that could b ...[+++]e used for launching of cyber-attacks, or of any other means of politically motivated hacking to conduct sabotage or espionage, to deface web pages, or to use denial-of-service attacks to take web pages down (AM 38), and to prohibit GEAs to items that can be used by governments or business to violate fundamental human rights, as defined under the European Social Charter signed at Turin on 18 October 1961 and in the 1989 Community Charter of the Fundamental Social Rights of Workers, and the Charter of Fundamental Rights of the European Union which was proclaimed at Strasbourg on 12 December 2007 by the European Parliament, the Council and the Commission, to which Article 6 of the Treaty on European Union refers to (AM 39).

Where appropriate based on a risk assessment and indications of problems, and observing the principle of proportionality, market surveillance authorities should also be able to seize samples, in particular where the risk concerns sales of batches of often inexpensive components or consumer products, which are often rapidly sold-out in a distributor’s promotional sale.

Wind energy must be developed, but its impact is very limited; we cannot rely on it: there is no electricity when the wind is too weak, or when it is too strong.

I wonder whether the Commissioner comprehends that sales below cost are an instrument that can not only be abused by a dominant player to vanquish its rivals within competition law, but that it also enables an integrated distribution company to exploit its stronger financial position vis-à-vis specialised SMEs that have less financial clout.