Reaffirms that tackling climate change and other future global energy and environmental challenges implies developing and promoting clean technologies and green products; considers, therefore, that there is an urgent need to integrate environmental aspects into all relevant products and services, and that the European standardisation system needs to develop an improved system to ensure that such aspects are properly addressed when standards are developed; stresses the need to promote the active involvement in standardisation committees – at national and European level – of environmental organisations and public authorities responsible ...[+++]for environmental protection; stresses that the need to bring European innovation efforts to bear on global strategies to combat climate change and respond to the challenges of energy, society and the environment must also be reflected in the establishment of new guidelines for standardisation models;

The manufacturer shall institute and keep up to date a systematic procedure to review experience gained from devices in the post-production phase, including the provisions referred to in Annex X, and to implement appropriate means to apply any necessary corrective actions, taking account of the nature and risks in relation to the product.

Any shortcoming in this respect may delay the disbursement of funds or give rise to correction or recovery of the EU taxpayers money; building-up of rendering collection and treatment facilities in line with the EU acquis on TSE and animal by-products – food safety is a main concern for all EU citizens, food products must fully respect all EU requirements; tax administration IT systems ready for inter-operability with those of the rest of the Union, to enable a correct collection of VAT throughout the EU internal market – the resour ...[+++]ce based on VAT is part of the revenue of the EU budget, therefore the proper collection of VAT is key for the financial interest of the Union;

- 4 - BACKGROUND The abolition of tax frontiers, a key element in the completion of the internal market, was the subject of Commission proposals as long ago as 7 August 1987.1 Broadly speaking, those proposals consisted of: 1. the general application of taxation in the country of origin through the abolition of the distinction between sales and purchases between Member States and transactions within a single Member State; 2. the approximation of VAT rates (standard rate of 14% to 20%; reduced rate of 5% to 9%); 3. single rates per product for excise duties; 4. the introduction of machinery for ensuring the ...[+++]correct allocation of the tax to the country in which the product is consumed.

Broadly speaking, those proposals consisted of: (i) the general application of taxation in the country of origin through abolition of the distinction between sales and purchases between Member States and transactions within a single Member State; (ii) the approximation of VAT rates (standard rate of 14% to 20%; reduced rate of 5% to 9%); (iii) single rates per product for excise duties; (iv) the introduction of machinery for ensuring correct allocation of the tax to the country in which the product is consumed.

This increase is the result of greater vigilance by the Commission and of the fact that individuals are becoming increasingly aware of their rights under the Community legal system. Examples of infringements connected with the single market A. Free movement of industrial products and foodstuffs The completion of a single large market by 1992 in which goods will move under the same conditions as those of a domestic market does not involve merely the adoption of a number of new rules but also, and indeed primarily, the correct application of the ...[+++]existing rules, and in particular the principle of mutual recognition of national rules and standards (Articles 30 and 36 of the EEC Treaty), which is central to the Commission's new strategy for completing the internal market in industrial products and foodstuffs.