rates but it's not zero it's twelve point five and when it's not respected which was the case with upul then we consider that it is a state that's what my colleague not really decided so coming back to the blacklist if we've got those criteria and they are severe enough much more severe than the o.e.c.d. quote syria. i have three messages first it must be delivered fast we must have this block list before the end of two thousand and seventeen it will be the first time ever that we have a european bell got his second we need to have a credible blacklist of a credible blacklist as more obviously than one territory or non-corporeal jurisdictions all countries which are. following bush for two years considered tax even must be listed and third you cannot have a credible list if you don't have credible sanctions appropriate sanctions and that's what we're working on yesterday that was the council in brussels we made good progress i think that with the paper scandal the ministers the governments few of that they need to deliver the commission is there push them to deliver the public opinion i

rates but it's not zero it's twelve point five and when it's not respected which was the case with upul then we consider that it is a state aid that's what my colleague margaret decided so coming back to the blacklist if we've got those criteria and they are severe enough much more severe than the o.e.c.d. quote syria. i have three messages first it must be delivered fast we must have this blacklist before the end of two of them seventeen it will be the first time ever that we have a european background his second we need to have a credible blacklist of a critical blacklist as more obviously than one territory or non-corporeal jurisdictions all countries which are. following those criteria is considered tax even must be listed and food you cannot have a credible list if you don't have credible sanctions appropriate sanctions and that's what we're working on yesterday that was the council in brussels we made good progress i think that with the parties paper scandal the ministers the governments few of that they need to deliver the commission is there push them to deliver the public opini