22. Considers that the inclusion of all environmental costs in the process of
determining product prices should not cause the least-advantaged consumers to be excluded de facto from the market and that preference should therefore be given, over and above any penalty scheme, to appropri
ate instruments and measures designed to encourage both businesses and individuals, such as financial assistance (to enable
production procedures to be adapted and brought up to standard) or tax incentives (lower
...[+++] VAT rates);