A4-0034/97

Resolution on the Commission communication to the Council and the European Parliament on the integrated programme for small and medium-sized enterprises (SMEs) and the craft sector (COM(96)0329 - C4-0490/96)

The European Parliament,

- having regard to the Commission communication (COM(96)0329 - C4-0490/96),

- having regard to its resolution of 24 October 1994 concerning the improvement of the fiscal environment of small and medium-sized enterprises, accompanied by a recommendation concerning the taxation of small and medium-sized enterprises (( OJ C 323, 21.11.1994, p. 16.)),

- having regard to its resolution of 24 October 1994 on the implementation of an integrated programme in favour of SMEs and the craft sector (( OJ C 323, 21.11.1994, p. 19.)),

- having regard to its resolution of 19 January 1995 on the Commission's Communication 'The European Observatory for SMEs - Comments by the Commission on the Second Annual Report (1994) (( OJ C 43, 20.2.1995, p. 76.)),

- having regard to its opinion of 19 September 1996 on the proposal for a Council Decision on a third multiannual programme for small and medium-sized enterprises (SMEs) in the European Union (1997-2000) (( OJ C 320, 28.10.1996, p. 153.)),

- having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy (A4-0034/97),

A. whereas SMEs account for 99.8 % of all companies in the European Union and are the most important source for employment,

B. whereas the actions in favour of SMEs are numerous, but often not consistent, effective and transparent,

C. whereas these actions should be coordinated to achieve the maximum success,

1. Believes that the new definition of SMEs (which focuses on the number of employees - fewer than 10 for micro-enterprises, between 10 and 50 for small enterprises, between 50 and 250 for medium-sized enterprises, the degree of independence, turnover and balance-sheet total) will contribute to an effective SME policy since it will enable more specific account to be taken of the needs and requirements of small enterprises;

2. Notes that the integrated programme proposes measures that seek to improve the general environment of SMEs and may, in this respect, help to solve the unemployment problem; is convinced that the practical actions of the Commission and the Member States in favour of SMEs in the field of legislation, financing, training, etc. will facilitate the creation of jobs;

3. Shares the Commission's view that better coordination of Community instruments and programmes as well as Member States' actions in favour of SMEs is essential to enhance the effectiveness and convergence of measures;

4. Regrets that the Commission document, which is about coordination, gives no details of how this coordination is to be achieved and, more important, by whom;

5. Expects, however, that the recent creation of a new Directorate C in DG XXII responsible for coordination could significantly improve the coordination of Commission activities;

6. Points out that as far as the concerted actions with Member States are concerned the results have been very limited so far; only three fora for exchanging best practices have been organized, and the follow-up thereto remains unsatisfactory and too slow;

7. Believes that the VAT burden on SMEs should be alleviated in the long run by the adoption of the 'origin¨ principle and by the Common System of VAT;

8. Asks the Commission to look at the feasibility of the projects and considers that, if the Council gives SMEs insufficient financial support, the Commission should concentrate on making the best and most effective use of the limited funds;

9. Is of the opinion that the Commission document, while pointing out clearly the priorities of an effective SME policy, is unsatisfactory when it comes to the definition of concrete actions, and therefore asks the Commission to take special account of the points outlined below;

10. Calls for significant simplification of the administrative and regulatory burden facing SMEs; recalls in this context that the vast majority of new regulations are imposed at national level and urges all administrative and political authorities not to increase unnecessarily the red tape burden on SMEs;

11. Therefore asks the Commission not only to promote coordination but also to improve its impact assessment systems, where several difficulties still exist, to ensure better recognition of the SME dimension in the various Community policies and programmes;

12. Calls on the Commission to report on the feasibility of including a 'de minimis¨ clause in directives to avoid imposing unfair burdens on SMEs;

13. Emphasizes that special attention and financial aid should be given to SMEs which develop new technologies or use 'best practice¨ in the field of environmental protection or are aiming to obtain the EU Eco-Audit label;

14. Calls for concrete steps to be taken to ensure the participation of a specific body representing SMEs in the social dialogue, a matter of paramount importance for SMEs, while the Commission refers to this only as being a 'sensitive and controversial¨ matter which shall be 'reviewed¨;

15. Emphazises that participation of the workforce is an important source of innovation for SMEs too and asks the Commission to promote various forms of employee participation in SMEs by giving pioneering SMEs a platform (forum) and financial support for exchanging their experiences;

16. Takes the view that the Commission's document is also unsatisfactory regarding the actions concerning the SMEs' financial environment, and reiterates its support for a genuine European capital market for fast- growing SMEs;

17. Asks the Commission when it intends to publish the follow-up document to its October 1995 communication on EASDAQ looking into the remaining regulatory barriers facing European-wide capital markets for fast-growing SMEs;

18. Regrets that the implementation of the ELISE programme is being blocked by the Council;

19. Notes the importance of preparing SMEs for the introduction of the Euro, which must be one of the priorities for the Commission's coordination in the coming years;

20. Welcomes the fact that the integrated programme places great emphasis on supporting SMEs' access to the information society, but expresses its disappointment that this was not included in the abovementioned Commission proposal on a third multiannual programme for small and medium-sized enterprises (SMEs) in the European Union (1997-2000);

21. Regrets the fact that enhancing the competitiveness of one very important category of SMEs, namely those in the tourism sector, is not deemed to be important enough to merit specific Community actions, let alone a specific Community policy;

22. Emphasizes that, in the context of promoting entrepreneurship and supporting specific target groups, special consideration must be given to women entrepreneurs and assisting spouses, and urges the Commission in this regard to press ahead speedily with the review, planned since 1993, of Directive 86/613/EEC on the application of the principle of equal treatment between men and women engaged in an activity, including agriculture, in a self- employed capacity, and on the protection of self-employed women during pregnancy and motherhood ((OJ L 359, 19.12.1986, p. 56.));

23. Instructs its President to forward this resolution to the Commission and the Council.