Traduction de «Examen selon la méthode » (Français → Anglais) :

Tariff quotas are opened and managed by the Commission according to a method based on the chronological order in which applications were submitted (first come, first served), a method of distribution in proportion to the quantities requested when the applications were submitted (simultaneous examination), a method based on taking traditional trade patterns into account or other non-discriminatory methods.

A Co-ordination Centre is an undertaking belonging to a multinational group providing services to other members of the group. Under a 10-year license granted by the tax authorities, the taxable revenues of a Co-ordination Centre are determined according to the so-called "cost-plus" method. The cost plus method is normally aimed at avoiding double taxation and limiting tax avoidance. In the cost plus method, the taxable profit is calculated as a percentage of the aggregated operating costs. Although this method of taxation does not constitute State aid per se, its practical application may well give rise to State aid. With respect to the ...[+++]Belgian scheme, the Commission has concluded that the Belgian authorities apply the cost-plus method in a way that gives raise to State aid. Firstly, Belgium systematically uses a default mark-up rate of 8% without verifying whether this rate reflects the economic reality of the services provided by the Co-ordination Centres. Secondly, the way in which the expenditure of the Centre is calculated excludes significant operating cost items of the Centre. Thirdly, the Belgian Co-ordination Centres enjoyed additional tax advantages such as a withholding exemption on income distributions and a real-estate property tax exemption. The benefits reduce the amount of taxable profits and thus grants an advantage not justified under the EU State aid rules.

Since the negotiations on maintaining a tariff quota regime on the basis of managing import licences on a historical basis have reached an impasse, and taking into consideration the discussions within Council and Parliament, the Commission has today proposed the following strategy : It will continue to study a transitional system of tariff quotas, but at this stage on a "first come, first served " basis for the three tariff quotas (a tariff preference of 275 euro/t for the ACP countries would apply. The Commission retains its proposal for an automatic transition, on 1 January 2006, to a system based on tariffs only. In addition, the Commission asks the Council to give its authority to begin negotiations under Article XXVIII of the GATT with ...[+++] the relevant suppliers in order to implement a flat tariff system, in case no solution can be found on the tariff quota basis.

Examinations for residues must be carried out in accordance with proven methods which are scientifically recognized, and in particular those laid down at Community or international level.

1. The Member States shall require that, for the checking of varieties, the examination of seed for certification and the examination of commercial seed, samples are drawn officially in accordance with appropriate methods.

1. The Member States shall require that, for the checking of varieties, the examination of seed for certification and the examination of commercial seed, samples are drawn under official supervision in accordance with appropriate methods.