This process could be used to establish a minimum rate for retiring weapons.
This minimum rate was reset in 2010 to $25.20 instead.
The minimum rate is $24 a month or 1,200 pounds.
Companies now pay a minimum rate of $19 an employee.
However the minimum rate of tax under the relief is 1 per cent.
The certificates pay a minimum rate of 4 percent, and interest is subject to personal income taxes.
It will fix the minimum standard rate at 15% up to the end of 2015.
This is of course the minimum rate for farmers, who can always voluntarily set aside up to 30 %.
In addition, these minimum rates vary between countries by up to 90 %.
The Commission should therefore act to set a minimum rate for corporation tax.