Szukaj

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 ...

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.

This briefing focuses on policy measures benefiting small and medium-sized enterprises (SMEs) that have been enshrined in the national recovery and resilience plans (NRRPs). Member States drew up their recovery plans in order to take advantage of the Next Generation EU (NGEU) recovery instrument and its Recovery and Resilience Facility (RRF), designed to support recovery from the pandemic while fostering the green and digital transitions. The RRF is structured around six pillars representing key ...

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 ...

The IA provides a convincing justification on the need to revise the CLP. It presents a well-evidenced problem definition and describes the scale of the problems. The IA does not provide self-standing policy options addressing all the drivers. Instead, it provides three policy option packages, under which the sub-options are the policy options; however, there are in fact only a few alternative choices. The IA explains the policy options and their impacts in detail in extensive annexes. The comparison ...

The impact assessment (IA) provides a well-evidenced and useful analysis for decision-making. It draws on several data sources, provides qualitative and quantitative data, and also explains uncertainties and limitations. The IA clearly states that the scope of the initiative is limited; it does not aim to solve all the issues on listing, and notes that a listing decision is influenced by many factors. The problem definition would have benefited from further clarification of the problems and drivers ...

This study considers the consequences of measures aimed at countering the effects of COVID-19, in particular the Temporary Framework for State aid, EU Digital COVID Certificates and other measures implemented by EU Member States. The study examines the consequences of the measures on industry, small and medium-sized enterprises and focuses on the cultural and creative industries. Consequences for workers and working practices were also considered, and lessons learnt identified. This document ...

This document presents some features of the National Productivity Boards (originally proposed as Competitiveness Boards), introduced in the context of the deepening of the Economic and Monetary Union. It also provides some information on the status of implementation of National Productivity Boards in the Euro area Member States. This is an update of a previous version published in 2018.

This study aims at quantifying and comparing tax compliance costs burdening private businesses in the European Union by reviewing the available empirical literature and data with a focus on small and medium-sized enterprises. Data as well as methodological challenges are discussed and used to identify best-practice tax systems in Europe. We highlight differences in compliance costs met by firms of differing sizes, engaging or not in cross-border trade and for different tax types.

Przedsiębiorstwa fasadowe to podmioty, które nie prowadzą działalności gospodarczej lub prowadzą minimalną działalność gospodarczą. Czasami mogą one służyć pożytecznym funkcjom handlowym, jednak mogą być również nadużywane do celów agresywnego planowania podatkowego lub uchylania się od opodatkowania. Wniosek Komisji zatytułowany „Unshell” ma uniemożliwić unijnym przedsiębiorstwom fasadowym uzyskiwanie korzyści podatkowych. Parlament omówi sprawozdanie na ten temat i przeprowadzi nad nim głosowanie ...