83. Welcomes the intention of the Competition Commissioner to reorganise the control of State aid as part of a fair tax burden for all; expects that, prior to this reorganisation, there will be an unconditional and complete evaluation, and calls on the Member States to make all requested documents available to Parliament and to abandon their current blockade mentality, which is preventing progress in this area, in which connection it must be
borne in mind that different Member States must respond to different policy imperatives on the basis of their geographical location, their size, their physical and other endowments and their state o
...[+++]f economic and social development, and calls for state aid guidelines on taxation to be revised to cover cases of unfair competition that go beyond tax rulings and transfers;