Brussels, 09/10/2002 (Agence Europe) - During a press conference with MEP Ingo Friedrich (CSU), the European taxpayers' association presented a study on a Europe "of occupations", which deals with the breakdown of competences, effectiveness and transparency within the EU. The paper, developed by Professor Joachim Jens Hesse from the Internationales Institut für Staats- und Europawissenschaften, will be forwarded to the European Commission, the Parliament and to the European Convention, said Karl Heinz Däke, Vice-President of the European association and President of the Bund der Steuerzahler Deutschland. Mr Däke explained that the taxpayers' associations are strongly opposed to the creation of a European tax because the tax burden borne by European citizens is already too high, and such a tax would open the door to unlimited extension of financial commitments. EU enlargement must not be accompanied by further development of missions but rather greater effectiveness, he also said, urging for rationalisation of structures and decision-making procedures, involving a reduction in the number of Council and other formations. He insisted on correct application of the principle of subsidiarity and took a stance in favour of radical reform of agricultural policy, with the abolition of subsidies and at least partial renationalisation. He also asked: (1) whether certain European regulations are justified (such as that which determines the shape of tractor seats); (2) about the coexistence of measures to control tobacco with subsidies for growing tobacco; and (3) about the hundreds of millions that could be saved if the European Parliament only had one location.