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When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden, in particular for small companies. To lower tax compliance costs, the European Commission tabled on 12 September 2023 a proposal for a Council directive to ...

W 2023 r. Komisja przedstawiła sześć inicjatyw ustawodawczych związanych z patentami. Mają one pomóc przedsiębiorstwom, w szczególności MŚP, jak najlepiej wykorzystywać wynalazki i nowe technologie, a także przyczynić się do zwiększenia konkurencyjności i suwerenności technologicznej UE. W marcu Parlament ma przyjąć w pierwszym czytaniu swoje stanowisko w sprawie jednej z tych inicjatyw – nowego rozporządzenia w sprawie udzielania licencji przymusowych na patenty na potrzeby zarządzania kryzysowego ...

Combating late payment

Briefing 15-02-2024

Presented as part of the 'SME relief package', the initiative aims to tighten the EU's late payment framework and improve its enforcement. It proposes, among other things, to convert the current Late Payment Directive into a regulation, a move that several national parliaments contested. National parliaments also raised subsidiarity and proportionality concerns on several provisions. The impact assessment (IA) adequately justifies the need to revise the late payment framework, and substantiates the ...

This study takes stock of the implementation of the regulatory offsetting mechanism known as the ‘one in, one out’ (OIOO) approach by the European Commission. Overall, this mechanism was found to be relevant and useful to address the issue of managing the EU regulatory burden on businesses. While there has been a clear commitment from the Commission to ensuring the OIOO approach is applied effectively, there remains scope for the Commission to increase the transparency underpinning its methodology ...

Listing act

Briefing 12-12-2023

The overwhelming majority of businesses in the European Union (EU) are small and medium-sized enterprises (SMEs). They employ almost two thirds of the workforce, create 85 % of all new jobs and generate about three fifths of EU value added. In the period from 2010 to 2020, only a small proportion of EU SMEs said that they raised external financing through capital markets (4 %), while a quarter used bank loans, and a fifth used business-to-business trade credits or internal funds. To make capital ...

This in-depth analysis offers a quantitative analysis of the Comprehensive Economic and Trade Agreement (CETA) between the EU and Canada, six years after its provisional enforcement. Our analysis confirms substantial economic gains: goods exports from the EU to Canada increased by 27 % and imports rose by 32 % due to the agreement. The services sector also showed robust growth, with 19 % and 15 % increases in exports and imports, respectively. However, the paper identifies challenges, such as the ...

This study addresses the expected impact of the EU’s Corporate Sustainable Due Diligence Directive (CS3D) on small and medium-sized enterprises (SMEs). It takes the German supply chain act (Lieferkettengesetz) as an example that may hold lessons for EU due diligence legislation. Against the background of a review of the existing literature on the impact of sustainability regulations, we conducted expert interviews with German business associations, German foreign chambers of commerce in emerging ...

Plenary round-up – July 2023

W skrócie 14-07-2023

Members focused on a wide range of legislative files during the July plenary session, in particular on environmental policy, the European chips act, and on journalists' freedom. Parliament debated the conclusions of the European Council meeting held on 29 30 June 2023, and the recent developments in the war against Ukraine and in Russia in particular. Members also debated Council and Commission statements on the greening transport package, the state of the SME Union, the need to adopt the 'unshell ...

Virtual worlds (metaverses)

W skrócie 10-07-2023

The EU has started reflecting on its vision for emerging virtual worlds (metaverses) and providing funding opportunities to develop these worlds. The aim is to ensure that people are protected in virtual worlds and that EU businesses, in particular SMEs, are not driven out of competition.