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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.

La proposition actuelle sur la publication d'informations en matière de fiscalité des entreprises s'inscrit dans le cadre d'une action plus générale de lutte contre l'évasion fiscale et d'amélioration de la transparence dans ce domaine. La proposition est étroitement liée aux modifications récemment adoptées de la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal. La déclaration pays par pays aux administrations fiscales est prévue ...

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 ...

Le traité consacre quatre libertés s'appliquant aux personnes morales et physiques dans l'UE. L'une d'elles, la liberté d'établissement, est particulièrement importante pour les sociétés. Cependant, il n'existe aucun instrument juridique européen établissant un système harmonisé, et il est également difficile de vérifier quelle loi s'applique à une société dont le siège statutaire est établi dans un État membre donné et souhaitant le déplacer dans un autre État membre. Le Parlement européen a demandé ...