Traduction de «Critère de nécessité de la concurrence » (Français → Anglais) :

competitive need criterion

economic needs test

necessity test

76. Stresses that tax competition is far from being limited to the Member States, including their dependent or associated territories, and that most practices under consideration have an international dimension, through the shifting of profits to low- or no-tax or secrecy jurisdictions where, often, no substantial economic activity takes place; deplores the lack of a coordinated approach on the part of the Member States vis-à-vis all those jurisdictions, not only in terms of joint action or reaction against their harmful practices, but also, despite the Commission’s efforts, regarding their identification and the relevant criteria; strongly supports ...[+++], therefore, the Commission’s 2012 proposal, which includes substantial criteria for ensuring fair competition in addition to transparency and the exchange of information, as well as the recent publication, in the Commission’s tax package of 17 June 2015, of a list of non-cooperative tax jurisdictions, established following a ‘common denominator’ approach on the basis of lists existing at national level; stresses that the establishment of such a list is a prerequisite for taking appropriate action against such jurisdictions; believes that this list should be the first iteration of a process that results in a rigorous, objective definition of ‘tax havens’ which can then inform future lists, established on the basis of clear criteria that should be known in advance; encourages the Commission to assess whether European jurisdictions comply with these criteria;

In terms of the necessity test, as I understand it, the first recommendation was to create a legislative necessity test that required government institutions to demonstrate the need for the personal information they collect.

However, the compromise reached in what was not an easy debate clarifies what I think must be the inevitable conclusion on this issue: the Ombudsman, as an institution, must always be clear that, when exercising his powers, he must do so in accordance with the criteria of need, appropriateness and proportionality, because these are the criteria of justice.

Our hope is that rather than the dual criteria, the presence test would be dropped, and the Competition Bureau criteria would be adopted as the forbearance test.