(8)

in Article 2(3), the following points are added: ‘(q) further reduction in operational expenditure by at least 5 % yielding savings of at least EUR 100 million; (r) further reduction in transfers yielding savings for the government as a whole of at least EUR 100 million. The beneficiary public entities will ensure the concomitant reduction in expenditure so that there is no accumulation of arrears; (s) means-testing of family allowances from January 2011 on yielding savings of at least EUR 150 million (net of the respective administrative costs); (t) reduction in the purchase of military equipment (deliveries) by at least EUR 500 million compared to the actual 2010 level; (u) reduction in pharmaceutical expenditure by social security funds by EUR 900 million owing to an additional reduction in drug prices and new procurement procedures and by hospitals (also including expenditure in equipment) by at least EUR 350 million; (v) changes in the management, pricing and wages of public enterprises yielding savings of at least EUR 800 million; (w) equalisation of taxation on heating oil and diesel oil after 15 October 2011, with the aim of fighting fraud and yielding at least EUR 400 million in 2011 net of specific measures to protect the less prosperous population strata; (x) increase in the reduced rates of VAT from 5,5 % to 6,5 % and from 11 % to 13 %, yielding at least EUR 880 million and reduction in the VAT rate applicable to medicines and hotel accommodation from 11 % to 6,5 % with a cost not exceeding EUR 250 million, net of savings for social security funds and hospitals that result from the lower VAT rate on medicines; (y) intensification of the fight against smuggling on fuel (at least EUR 190 million); (z) increase in court trial fees (at least EUR 100 million); (aa) implementation of an action plan to accelerate the collection of tax arrears (at least EUR 200 million); (bb) speeding up tax penalty collection (at least EUR 400 million); (cc) collection of revenue that results from the new framework of tax disputes and trials (at least EUR 300 million); (dd) revenue from the renewal of telecommunication licences that are about to expire (at least EUR 350 million); (ee) revenue from concessions (at least EUR 250 million); (ff) a restructuring plan for the Athens transportation network (OASA). The objective of the plan shall be to reduce operational losses of the company and make it economically viable. The plan shall include cuts in operational expenditure of the company and tariff increases. The required actions shall be implemented by March 2011; (gg) an act that limits recruitment in the whole general government to a ratio of not more than one recruitment for five retirements or dismissals, without sectoral exceptions, and including staff transferred from public enterprises under restructuring to government entities; (hh) acts to strengthen labour market institution and establish that: firm-level agreements prevail over those under sector and occupational agreements without undue restrictions; firm-level collective agreements are not restricted by requirements regarding the minimum size of firms; the extension of sector and occupational agreements to parties not represented in negotiations is eliminated; the probationary period for new jobs is extended; temporal limits in the use of temporary working agencies are eliminated; impediments for greater use of fixed-term contracts are removed; the provision that establishes higher hourly remuneration to part-time workers is eliminated; and a more flexible working-time management including part-time shift work is allowed for.’;