Mr. Algirdas ?emeta:

The timeframe for the 34 anti-fraud measures is specifically set out in the communication. Some of the measures that will be proposed in 2013 have already been proposed, such as the co-correction mechanism in 2012, and others will come in 2013 or 2014.

Cigarette smuggling is a big issue. Some time ago we adopted an action plan to fight cigarette smuggling on our eastern border and our analysis suggests the measures we introduced helped us to address the issue in that region. However, in recent months smuggling has shifted to other countries which are not subject to the action plan and for this reason we intend to introduce a European strategy this spring which will include concrete measures for all member states.

In regard to green taxes, our flagship initiative is the energy taxation directive, which I hope will be agreed during the Irish Presidency. We are close to an agreement which will make a significant contribution as a market-based measure for greening economies. Other green taxes could also be used as market-based instruments for greening economies, and during the last European semester we made concrete country-specific recommendations to member states in which the share of green taxes is low compared to other taxes or is decreasing. These member states were asked to implement measures in the area of green taxation and we intend to proceed even further in this direction by proposing two boxes for member states in order to improve the composition of their tax systems and put greater emphasis on green taxes relative to labour or capital.

In regard to how the financial transaction tax will operate, we have not yet tabled the new proposal, but the proposal made in 2011 contains concrete criteria regarding the residence principle. Five criteria must be met in order to treat a financial institution as resident. If two eligible institutions are transacting they will both be liable for the tax, but if only one meets the criteria, it will be liable for paying the tax.