31. Notes that tax systems can be evaded trough tax havens, secrecy jurisdictions, disguised corporations, anonymous trust accounts, fake foundations, trade mispricing, and money laundering techniques; emphasises that tax evasion and tax fraud urgently need to be tackled at all levels (national, Union and international); calls on the Commission to identify areas for improvement in both Union legislation and administrative cooperation between Member States; asks the Commission to study possibilities to involve the recipient countries in the fight against tax avoidance through an incentives based programme, and to report ba ...[+++]ck to the discharge authority with its findings before the end of the year 2013;

Considers that, after a phasing-out period, Member States should entirely cease in the medium term to landfill unsorted domestic refuse, since better use of existing recycling systems or the development of completely new systems would improve waste treatment as a whole and exploit existing potential for reducing greenhouse gases using existing technologies; calls in this connection for compulsory methane capture for heat production on existing landfill sites;

7. Welcomes the publication of the above-mentioned action plan to strengthen the Commission's supervisory role under shared management of structural actions in reaction to the concerns raised by Parliament in the course of the discharge procedure in respect of the financial year 2006; will closely monitor the reporting on this action plan in preparation for the discharge procedure in respect of the financial year 2007;

In addition, in some countries there are large numbers of illegal landfills which have no permit under existing national legislation.

to the port of Constanta, product unloaded on the quay (FRIAL A.A., Constanta. Tel. 916/83300)

to destination, product unloaded (ULCOM S.A., Sloboyia, Chaussée AMARA, 3. Tel. 910/13650)