Recommendations. The conclusions of the Certification Body (OCSI) are summarized in section 6 (Statement of Certification). Potential customers of the product “IDentity Applet v3.4-p2/QSCD” are suggested to properly understand the specific purpose of certification reading this Certification Report together with the Security Target [ST]. The TOE must be used according to the Security Objectives for the operational environment specified in section 4.2 of the Security Target [ST]. It is assumed that, in the operational environment of the TOE, all the Organizational Security Policies and the Assumptions described, respectively, in section 3.3 and 3.4 of the Security Target [ST] are respected, particularly those compatible with the Platform (see [ST] section 2.4). This Certification Report is valid for the TOE in its evaluated configuration; in particular, Annex A – Guidelines for the secure usage of the product includes a number of recommendations relating to delivery, initialization, configuration and secure usage of the product, according to the guidance documentation provided together with the TOE ([ADM], [USR]). This annex provides considerations particularly relevant to the potential customers of the product.
Recommendations. Based on the evidence, in order to facilitate the role of FCT as a buffer between FMC and non-duty paid consumption, it is essential to offer a differentiated tax treatment between tobacco product categories, taking into account their different tax-bearing capacity and the characteristics of their respective consumers. By maintaining differential tax rates between fine-cut tobacco and factory-made cigarettes, the domestic duty-paid FCT market acts to preserve the tax-base and maintain government taxation receipts. • In practice, maximising the role of FCT’s buffer function also requires that tax increases follow a long term, predictable and transparent approach. This is because the certainty associated with this approach has been illustrated to be more efficient in containing illicit trade and protecting government revenues compared to dramatic duty increases and subsequent policy reversals. Increases in the tax rates applied to fine-cut tobacco should be implemented in a gradual manner in a way that acknowledges both consumer affordability issues, but also the availability of domestic substitutes, cross border purchases, and the prevalence of illicit tobacco products. • At country level, individual Member States should always consider their own national market and its characteristics, but also explicitly take in account neighbouring jurisdictions and the interdependency between markets across national borders. There are many examples where failure to account for the impact of domestic policy decisions on consumers’ decisions to engage in cross border shopping have resulted in a deterioration in national tobacco taxation receipts. • For this to be possible, tobacco taxation, and taxation policy in respect of FCT in particular, must allow Member States to define the structure and the rates that best fit their domestic policy and taxation objectives
Recommendations. 2.1 Members review the content of the report, debating its content.
Recommendations. It is recommended that Audit Committee Members note the contents of this report for information
Recommendations. 2.1 That the scrutiny committee discusses and comments on the issues set out in the report.
Recommendations. That having considered the report and having due regard to the Integrated Impact Assessment, it is recommended that:
Recommendations. Given the paucity of high-quality evidence of benefit of using PFO occluding devices for the secondary prevention of cardiovascular events, we recommend that large multicentre, randomised controlled trials be conducted in Europe with particular attention to the risk/benefit ratio. The trials would have to be sufficiently powered and properly randomised before widespread use of any invasive device such as these. A careful design with particular attention to participant selection and outcome quantification at follow-up are ethically necessary before any European patient is subjected to the procedure. The trial design should also include elements for following cost-effectiveness analyses.
Recommendations. It is recommended that the Strategic Culture and Arts Steering Group:
Recommendations. It is recommended that the Cabinet:
Recommendations. It is recommended that WLGA Council: 127.1 recognises the work of the WLGA’s Cross-Party Working Group on Diversity in Democracy;