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In order to facilitate the freedom of establishment for companies, the Commission is proposing rules regarding the use of digital tools and processes throughout companies’ lifecycles and rules regarding cross-border conversions, mergers and divisions. This initial appraisal of the Commission’s impact assessment on the proposals observes that the impact assessment is very wide in scope and hence quite complex, but nevertheless manages to make a persuasive case to back the regulatory action being proposed ...

This study was commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the JURI Committee. It looks at the effects the recent Commission proposal might have both on micro and small and medium-sized enterprise, thus reflecting the diversity of SMEs. It identifies and explains the issues at stake of concerned SMEs related to their capacity as both debtors and creditors.

The current proposal on publishing corporate tax data is part of a broader effort to tackle tax avoidance and increase tax transparency. The proposal is closely connected to the recently adopted changes to Directive 2011/16 on the automatic exchange of information among national tax authorities. Country-by-country reporting to tax administrations is included in the OECD's action plan for tackling tax avoidance. However, while the present proposal applies the same turnover threshold and covers the ...

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment accompanying the Commission proposal for a Directive on single-member private limited liability companies. The context of the initiative is well presented. Efforts have been made to substantiate the problems identified and the various options considered are clearly described. Research and consultation appears to have been wide-ranging, although a breakdown of stakeholder ...

Cost of Non Europe Reports are intended to evaluate the possibilities for gains and the realisation of a ‘public good’ through common action at EU level in specific policy areas and sectors. In particular, this study analyses the cost for citizens and businesses of the formalities which are currently necessary in order to make certain public documents acceptable in different Member States. The study concludes that the abolition of legalisation and Apostille, the simplified certification of copies ...

Two legislative own-initiative reports adopted by Parliament in 2009 (Lehne) and 2012 (Regner) call on the Commission to submit a proposal for a directive on the cross-border transfer of company seats (14th Company Law Directive). The arguments in favour of this approach are set out in detail in this European Added Value Assessment, which draws on the expert research commissioned specifically for the purpose of this assessment. ANNEX I: Legal effects of the requested legislative instrument (Catherine ...