Bruxelles, 27.1.2005

COM(2005) 11 definitivo

COMUNICAZIONE DELLA COMMISSIONE AL CONSIGLIO, AL PARLAMENTO EUROPEO, AL COMITATO ECONOMICO E SOCIALE EUROPEO E AL COMITATO DELLE REGIONI

Seconda relazione sull’attuazione della strategia per il mercato interno 2003-2006

INDICE

PARTE A - INTRODUZIONE 3

PARTE B – SITUAZIONE ATTUALE DEL MERCATO INTERNO 4

PARTE C - STADIO DI ATTUAZIONE DELLA STRATEGIA 10

PARTE D – CONCLUSIONI – PERSISTENZA DI CARENZE IN SETTORI PRIORITARI 14

1. Completare l’assetto giuridico 14

2. Gestire al meglio l’assetto esistente 14

3. Garantire la coerenza e le sinergie con le altre politiche comunitarie 14

4. Assicurare una migliore armonizzazione dell’assetto giuridico del mercato interno con la situazione economica globale 15

ANNEX 1: IMPLEMENTATION REPORT SCOREBOARD 16

1. Transposition by Member States of Internal Market rules into national law 16

2. Application by Member States of Internal Market rules: infringements 21

ANNEX 2: STATE OF PLAY WITH REGARD TO INDIVIDUAL ACTIONS 22

1. Facilitating the free movement of goods 22

2. Integrating services markets 27

3. Ensuring high quality network industries 31

4. Reducing the impact of tax obstacles 33

5. Expanding procurement opportunities 36

6. Improving conditions for business 38

7. Meeting the demographic challenge 42

8. Simplifying the regulatory environment 43

9. Enforcing the rules 46

10. Providing more and better information 48

PARTE A - INTRODUZIONE

La presente relazione rientra, insieme con quelle sull’attuazione degli indirizzi di massima per le politiche economiche e degli orientamenti per l’occupazione, nel “pacchetto di attuazione” della politica economica e dell’occupazione. Le tre relazioni saranno tutte presentate a supporto della relazione (revisione intermedia di Lisbona) che la Commissione trasmetterà al Consiglio europeo della primavera del 2005.

La recente relazione Kok[1] mette in luce l’importanza del mercato interno ai fini del miglioramento della competitività e della creazione della ricchezza necessaria per innalzare il tenore di vita e salvaguardare il modello sociale europeo. Ciò ricalca il messaggio essenziale della strategia per il mercato interno 2003-2006[2].

Anche se la responsabilità primaria di garantire che le proprie politiche economiche promuovano la crescita e la prosperità spetta ai singoli Stati membri, il mercato interno costituisce un progetto comune cui tutti gli Stati membri devono contribuire e da cui possono derivare benefici per tutti. Nell’UE a 25 paesi ciò rappresenta una sfida ancora più grande, ma maggiori sono anche i potenziali vantaggi. Questo è stato il secondo fondamentale messaggio della strategia per il mercato interno.

Il successo economico dell’Unione europea dipende pertanto da una responsabilità collettiva: dalla combinazione delle iniziative degli Stati membri e di un’azione europea in vista dell’integrazione dei mercati nazionali in un unico grande mercato interno. Tale azione deve indirizzarsi sia al lato della domanda sia a quello dell’offerta, tenendo conto degli interessi delle imprese e dei consumatori. La presente relazione sull’attuazione della strategia per il mercato interno 2003-2006 conferma la necessità di un’azione congiunta. Dalla sua analisi sui progressi compiuti e sui ritardi accumulati finora emerge l’esigenza di maggiori sforzi per pervenire a un accordo su proposte chiave e a un migliore funzionamento nella pratica del mercato interno, mentre l’integrazione dei mercati continua ad attraversare una fase di stallo.

All’inizio del suo mandato e nel momento in cui la revisione intermedia della strategia di Lisbona diventa di attualità, la Commissione coglie con favore l’opportunità di innalzare il profilo del mercato interno e di ottenere un più ampio sostegno in vista del suo completamento e del suo efficiente funzionamento nella pratica.

PARTE B – SITUAZIONE ATTUALE DEL MERCATO INTERNO

Oltre alla debole crescita economica, altri indicatori chiave continuano a segnalare una fase di stallo per l’integrazione del mercato interno.

Prezzi divergenti nell’UE

Quando gli scambi avvengono con facilità la concorrenza che ne deriva mantiene prossimi i prezzi di beni simili in tutta l’UE. La massima convergenza dei prezzi è stata registrata per i beni il cui interscambio è stato notevolmente agevolato dal mercato interno - ad esempio capi di abbigliamento, calzature e alcolici[3]. Complessivamente anche nella zona dell’euro il sussistere di ostacoli agli scambi comporta il mantenimento di disparità tra i prezzi di beni simili da uno Stato membro all’altro (cfr. grafico 1).

Grafico 1

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Rallentamento degli scambi

Gli scambi di manufatti tra Stati membri ristagnano dal 2000 e nel 2003 hanno addirittura registrato un calo. Gli scambi di servizi appaiono più stabili (sebbene i dati disponibili vadano soltanto fino al 2002), ma l’andamento negativo registrato per le merci incide pesantemente sui dati globali del commercio in quanto gli scambi di servizi rappresentano appena il 20% del valore dell’interscambio di beni. Un rallentamento degli scambi determina una minore pressione della concorrenza sui prezzi.

Grafico 2

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Volatilità dei flussi di investimenti esteri

Grafico 3

[pic]

Secondo alcuni studi, un incremento degli investimenti esteri determina una maggiore crescita della produttività nelle economie destinatarie[4]. L’espansione degli investimenti transnazionali tra Stati membri dell’UE ha rappresentato un importante motore dell’integrazione del mercato interno e la loro crescita nell’ultimo decennio è stata notevolmente più rapida di quella degli investimenti interni. Nel 2000 il valore complessivo dei flussi di investimenti diretti esteri (IDE) nell’UE-15 era ben dodici volte superiore a quello del 1992, ma nel 2003 è crollato a un valore (pur sempre rispettabile) quadruplo rispetto al dato del 1992.

Molti motivi possono spiegare la volatilità degli investimenti diretti esteri negli ultimi anni, tra cui la fine del boom delle imprese “punto com” e l’11 settembre. La volatilità dei flussi di IDE rispetto agli investimenti interni (cfr. grafico 3) lascia intendere che l’integrazione è ancora incompleta e che gli investitori considerano tuttora gli investimenti nel mercato interno in maniera diversa rispetto agli investimenti sui rispettivi mercati nazionali.

Dal grafico si evince anche che l’afflusso di investimenti esteri rispetto al totale degli investimenti è più cospicuo nei nuovi Stati membri che nei paesi dell’UE-15 (tranne negli anni eccezionali 1999 e 2000). I nuovi Stati membri, pur partendo da un livello di investimenti molto più basso, beneficiano inoltre di una quota sproporzionatamente elevata degli afflussi di IDE intracomunitari rispetto alle loro dimensioni economiche (cfr. grafico seguente). Questo sembra indicare che l’integrazione del mercato interno costituisce un importante elemento di sviluppo del lato dell’offerta dell’economia nei nuovi Stati membri e che l’accesso di tali paesi al mercato interno europeo può fungere da importante calamita per gli investimenti esteri.

Grafico 4

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Gli investimenti esteri tra i diversi Stati membri dell’UE-15 sono concentrati nei settori dei servizi. In generale gli investimenti esteri in servizi superano di tre volte - nel 2000 addirittura di otto volte - gli investimenti destinati alla produzione. Le imprese dell’UE danno parimenti la preferenza ai servizi rispetto alla produzione nel resto del mondo, ma in misura meno marcata di quanto avvenga nell’UE (cfr. grafico 5).

Grafico 5

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Importanza dell’integrazione dei mercati dei servizi nell’UE

A beneficiare degli investimenti diretti esteri intracomunitari sono prevalentemente i servizi. Poiché questi ultimi primeggiano anche nell’economia dell’UE, i potenziali benefici di una saldatura dei mercati dei servizi comunitari sono evidentemente enormi. Questo spiega la grande importanza di una direttiva sui servizi che può liberare tutte le potenzialità del settore dei servizi, anche facilitando la libertà di stabilimento[5].

Alcune analisi[6] condotte recentemente evidenziano quanto siano frammentati i mercati dei servizi[7]: in campo contabile, ad esempio, le normative nazionali implicano che i costi che un’impresa di uno Stato membro interessata ad affacciarsi sul mercato di un altro Stato membro deve sostenere sono, in media, superiori del 23% a quelli di un concorrente di quel paese. La soppressione di ostacoli di questo tipo promuoverebbe la produttività, aumentando in media dello 0,4% le retribuzioni in tutta l’economia dell’UE e dello 0,3% l’occupazione[8]. Altre analisi[9] stimano che, in caso di integrazione dei mercati dei servizi, la crescita degli scambi dell’UE potrebbe essere del 15-30%, mentre gli investimenti esteri nei servizi potrebbero aumentare del 20-35%. La mancanza di concorrenza nel settore dei servizi finanziari va a scapito dei consumatori, determinando prezzi più elevati e un minore accesso al credito. Si è calcolato che anteriormente al 2000 le barriere all’ingresso di imprese straniere nel settore bancario abbiano determinato un rincaro dei prezzi di circa il 5,3%; si stima inoltre che l’integrazione dei servizi finanziari potrebbe aumentare il PIL dell’UE di € 130 miliardi (a prezzi del 2002) e gli investimenti delle imprese del 6,0%.

Il problema della incertezza del diritto

Nei settori nei quali non esiste una specifica normativa comunitaria e ove potrebbe pertanto trovare applicazione il principio del riconoscimento reciproco[10] né i produttori né le autorità preposte alla sorveglianza del mercato possono sapere con sicurezza fino a che punto i prodotti di uno Stato membro possano entrare sul mercato di un altro Stato membro senza subire modifiche. Addirittura, secondo il gruppo pilota di imprese europee, il 53% delle imprese non ha nemmeno familiarità con tale principio. Circa l’80% dei rispondenti a una recente indagine[11] ritiene che le difficoltà normative costituiscano il principale intralcio alle attività commerciali nel mercato interno.

L’impatto sul piano economico di tale incertezza è considerevole: si stima che nel 2000 la mancata corretta applicazione del principio del riconoscimento reciproco abbia ridotto gli scambi di beni nell’ambito del mercato interno del 10%, ossia di 150 miliardi di euro[12]. Ne consegue che la scelta dei consumatori è limitata e che essi sono obbligati a pagare un prezzo più elevato dato che non sono sfruttate a pieno le potenzialità offerte dalla concorrenza.

I mercati europei degli appalti pubblici

Nel 2002 il valore del mercato degli appalti pubblici raggiungeva i 1.500 miliardi di euro, corrispondenti a più del 16% del PIL. Tradizionalmente gli Stati membri hanno dato la preferenza alle imprese nazionali, ma questo vasto mercato si sta aprendo: il numero dei bandi di appalto pubblicati nella Gazzetta ufficiale in percentuale rispetto al valore complessivo delle commesse pubbliche è cresciuto stabilmente, ma rappresenta ancora soltanto il 16% del valore complessivo degli appalti pubblici.

Grafico 6

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L’estensione delle norme sugli appalti pubblici nel mercato interno è fondamentale da un punto di vista economico. Le autorità pubbliche che hanno effettuato acquisti utilizzando le norme sugli appalti hanno beneficiato di prezzi inferiori di circa il 34% a quelli pagati dalle autorità che non hanno applicato tali norme[13]. L’Italia ritiene di aver risparmiato € 3,7 miliardi sul totale di 23 miliardi di euro di acquisti effettuati nel 2003. L’Irlanda quantifica in un miliardo di euro i risparmi potenziali che potrà conseguire nei prossimi cinque anni grazie al solo ricorso alle procedure di appalto elettroniche.

L’apertura degli appalti è suscettibile di stimolare gli scambi, la produttività e la crescita. Contribuirebbe anche al raggiungimento di una sana situazione finanziaria a livello macroeconomico: il solo risparmio del 10% delle spese correnti per commesse pubbliche porterebbe tutti i 15 Stati che erano membri dell’UE anteriormente al maggio 2004 entro i limiti fissati dal Patto di stabilità e di crescita per il disavanzo pubblico.

PARTE C - STADIO DI ATTUAZIONE DELLA STRATEGIA

Se l’integrazione del mercato interno può temporaneamente attraversare una fase di stallo, il suo allargamento dal maggio scorso ai dieci nuovi Stati membri avviene relativamente senza problemi. L’integrazione dei mercati nell’UE a 25 paesi offrirà nuove opportunità di impulso economico. Come indicato nella relazione di attuazione[14] dello scorso anno, ci sono margini per un significativo incremento degli scambi e degli investimenti tra vecchi e nuovi Stati membri nel breve e nel medio periodo. Vi è pertanto motivo di essere ottimisti sul contributo che il mercato interno continuerà a dare alla competitività dell’Europa.

Oltre alle favorevoli conseguenze di un mercato interno più vasto, ci si può attendere che possano iniziare a produrre effetti positivi sul terreno le numerose misure che sono state adottate negli ultimi anni in settori quali i servizi finanziari, le industrie in rete o il diritto societario.

È incoraggiante anche che siano stati completati entro la fine del 2004 (si vedano gli esempi nella tabella 1) ben due terzi delle iniziative previste, benché molte di queste siano proposte della Commissione che per poter contribuire alla crescita e alla competitività devono essere prima adottate dal Consiglio e dal Parlamento ed effettivamente applicate dagli Stati membri (per informazioni più dettagliate sullo stadio di esecuzione di ciascuna iniziativa si rinvia all’allegato II).

Tabella 1 - Progressi nell’attuazione della strategia

PROGRESSI | LA POSTA IN GIOCO |

Mercati dei servizi Un’importante proposta di direttiva volta a facilitare gli scambi transnazionali e lo stabilimento all’estero è attualmente in discussione in seno al Consiglio e al Parlamento. Il Consiglio europeo della primavera del 2004 ne ha chiesto l’adozione nel rispetto del calendario previsto, ossia entro la fine del 2005. | Un recente studio dell’Ufficio dei Paesi Bassi per l’analisi della politica economica stima che un efficiente funzionamento del mercato interno dei servizi potrebbe determinare un aumento sia degli scambi (tra il 15% e il 30%) sia degli investimenti diretti esteri (tra il 20% e il 35%)[15]. |

Servizi finanziari Sono state approvate 40 delle 42 misure comprese nel piano d’azione dei servizi finanziari. I mercati finanziari stanno iniziando ad integrarsi, mentre l’attenzione si sta spostando sull’attuazione e sull’applicazione del nuovo quadro legislativo. | Secondo alcuni studi[16] un restringimento del differenziale tra le quotazioni di acquisto e di vendita di azioni e obbligazioni consentirebbe nel prossimo decennio un incremento potenziale del PIL dell’1,1%, un aumento dell’occupazione dello 0,5% e una riduzione media del costo del capitale dello 0,5%. |

Politica dei consumatori Sono stati approvati o sono in via di adozione importanti provvedimenti diretti a promuovere gli interessi dei consumatori. Tra questi, la proposta di una direttiva relativa alle pratiche commerciali sleali, il regolamento sulla cooperazione per la tutela dei consumatori e la direttiva relativa alla sicurezza generale dei prodotti . | Da un’indagine è emerso che solo un consumatore su cinque non nutre diffidenza nei confronti degli acquisti transfrontalieri[17]. |

Fiscalità Tre direttive sono state adottate nel settore della fiscalità delle imprese, incluse le modifiche alla direttiva sulle società madri e figlie. Con riguardo all’IVA, degna di nota è l’adozione di una direttiva concernente il regime IVA applicabile ai servizi prestati tramite mezzi elettronici. | Molti degli ostacoli che tuttora si frappongono alla libera circolazione sono di natura fiscale. Da una recente indagine del gruppo pilota di imprese europee risulta che i costi di messa in conformità crescono notevolmente per le attività transnazionali[18]. |

Governance del mercato interno SOLVIT, la rete per la soluzione dei problemi nel mercato interno, raggruppa ora tutti i paesi partecipanti a tale mercato. Il numero di casi è raddoppiato nel 2004 e sui 500 casi trattati il 72% ha avuto un esito favorevole. Il tempo medio di soluzione di un problema è di 10 settimane. | Il 20% delle imprese intervistate nell’ambito di un’indagine della Commissione[19] manifesta interesse a entrare sul mercato interno, ma non possiede informazioni sufficienti oppure teme di dover far fronte a problemi di ordine amministrativo. |

L’importanza per il futuro sociale ed economico dell’Europa di disporre di un mercato interno correttamente funzionante viene sempre più riconosciuta. Di per sé ciò non è stato tuttavia sufficiente ad accelerare e a rendere più ambizioso il processo decisionale nel caso di numerose questioni critiche (cfr. tabella 2). Questo probabilmente perché le decisioni tendono a venire bloccate o ritardate quando gli interessi ristretti di singoli Stati membri o di particolari gruppi sociali prevalgono sugli interessi strategici a lungo termine dell’UE o del complesso dei suoi cittadini.

Il brevetto comunitario ne è un esempio. I costi dell’inazione superano di gran lunga i benefici di un brevetto poco costoso. Una rapida adozione di tale brevetto rappresenterebbe un forte segnale dell’esistenza della volontà politica di conseguire gli obiettivi di Lisbona.

Tabella 2 - Ritardi nell’esecuzione di iniziative

RITARDI | LA POSTA IN GIOCO |

Proprietà intellettuale e industriale Incapacità del Consiglio “Concorrenza” di accordarsi su un brevetto comunitario a costi accessibili. | Attualmente, mentre il rilascio di un brevetto negli Stati Uniti costa circa € 10.000, per beneficiare della copertura brevettuale in appena otto paesi dell’UE si spendono € 50.000. |

Promozione delle vendite Da più di tre anni il Consiglio non riesce a giungere a un accordo su disposizioni volte a facilitare le promozioni delle vendite paneuropee. | La promozione delle vendite costituisce un elemento indispensabile della strategia delle imprese intenzionate a espandersi in nuovi mercati. |

Qualifiche professionali Una semplificazione radicale del sistema di riconoscimento delle qualifiche professionali (che fonde in una sola direttiva ben 15 direttive esistenti) è stata ritardata, in parte anche a causa degli scarsi progressi compiuti in seno al Parlamento. | Facilitare la libera circolazione di professionisti competenti è importante ai fini della promozione dei diritti dei cittadini, dell’innovazione e della competitività. |

Attuazione delle norme del mercato interno Dal 2003 l’attuazione delle direttive del mercato interno sta accumulando notevoli ritardi. Solo due Stati membri (LT, ES) rispettano l’obiettivo fissato dal Consiglio europeo di contenere i ritardi nel recepimento entro una soglia pari o inferiore all’1,5%. Non si è registrata alcuna riduzione del numero di casi d’infrazione per l’UE-15. | Un’attuazione e una esecuzione tardive e/o scorrette della normativa del mercato interno minano la certezza del diritto e la fiducia dei cittadini e delle imprese nell’esercizio dei loro diritti. |

Appalti pubblici Mentre è stato adottato ed è in via di esecuzione un nuovo quadro giuridico per gli appalti pubblici, restano le preoccupazioni circa l’effettiva applicazione delle norme negli Stati membri nonostante un aumento del numero di bandi di gara pubblicati in alcuni paesi. | Il mercato degli appalti pubblici dell’UE corrisponde a più del 16% del PIL dell’UE. Gli studi della Commissione confermano che la corretta applicazione delle norme riduce di circa il 30% i prezzi pagati. |

Per trarre il massimo vantaggio possibile dal mercato interno non basta prendere decisioni; occorre anche che cambino i comportamenti: gli Stati membri devono pensare e agire con una mentalità più “europea”, adeguando di conseguenza le loro prassi amministrative. Le imprese europee accoglierebbero con favore un siffatto cambiamento: le loro organizzazioni mettono in evidenza come, sulla base della loro esperienza, la legislazione nazionale e le prassi amministrative spesso non si accordino con i principi del mercato interno.

L’UNICE, ad esempio, ha condotto un’indagine tra i suoi membri e ha rilevato che più della metà di essi deve adattare i propri prodotti per poterli vendere in più di uno Stato membro, mentre quasi la metà deve ripetere i controlli dei prodotti per poterli commercializzare sui mercati di diversi Stati membri[20]. Anche i prestatari di servizi si trovano a dover far fronte a norme locali o nazionali onerose e spesso contraddittorie. Tale quadro è confermato da altre indagini nazionali[21].

In un contesto di permanente ristagno dell’integrazione dei mercati europei (si veda la precedente parte B), ciò è preoccupante. Un ripiegamento su se stessi nuocerà gravemente alle prospettive di crescita dell’economia europea. Non è un caso che le economie degli Stati membri aperti al mercato interno risultino più concorrenziali e più dinamiche. In questo contesto le iniziative, come quelle attualmente adottate dalla Danimarca[22], volte a rimuovere gli ostacoli incontrati dalle imprese degli altri Stati membri che vogliono entrare in nuovi mercati meritano di essere incentivate e rappresentano un modello di pratiche ottimali che dovrebbe interessare altri Stati membri.

PARTE D – CONCLUSIONI – PERSISTENZA DI CARENZE IN SETTORI PRIORITARI

Dall’analisi del presente stato di attuazione emerge la necessità di focalizzare meglio l’attenzione, nel periodo che rimane a disposizione della strategia per il mercato interno, su alcuni elementi fondamentali.

1. Completare l’assetto giuridico

Sebbene l’assetto giuridico del mercato interno in gran parte già esista, sussistono ancora sostanziali carenze in settori economici fondamentali. Per quanto riguarda i beni spiccano la revisione della “nuova strategia” e un eventuale regolamento sull’applicazione del principio di riconoscimento reciproco. Importanti proposte di azione, quali la direttiva sui servizi, sono al vaglio del Consiglio e del Parlamento e vanno adottate e applicate al più presto. Lo stesso vale per il brevetto comunitario e per le invenzioni attuate per mezzo di elaboratori elettronici, nonché per le rimanenti misure del piano d’azione per i servizi finanziari.

2. Gestire al meglio l’assetto esistente

L’adozione di norme a livello europeo rappresenta soltanto l’inizio. Per realizzare gli effetti auspicati nella pratica, esse devono essere recepite tempestivamente e applicate in maniera efficiente in ciascuno dei 25 Stati membri. Sono questi ultimi a svolgere un ruolo fondamentale nel funzionamento quotidiano del mercato interno. In particolare ciò richiede una maggiore cooperazione sia reciproca sia con la Commissione europea, attraverso lo scambio di informazioni, la mutua prestazione di assistenza e la risoluzione dei problemi. Tali interconnessioni vanno facilitate con l’ausilio dei moderni sistemi di informazione come quelli alla base della rete SOLVIT. Va ricercato inoltre un uso ottimale delle reti di supporto alle imprese, incluse le PMI, come la rete degli eurosportelli.

3. Garantire la coerenza e le sinergie con le altre politiche comunitarie

Le politiche del mercato interno si inseriscono in un quadro più ampio e devono, ogniqualvolta possibile, conciliarsi con altri importanti obiettivi politici al fine di creare sinergie. Gli obiettivi di maggiore priorità sono le relazioni con le politiche dei consumatori, della concorrenza e dell’ambiente. Importanti sono anche le sinergie con altre politiche, come quella regionale e dell’agricoltura. Un mercato interno efficiente produce effetti sulla concorrenza che avvantaggiano i consumatori, sotto forma di una scelta più ampia e di prezzi più concorrenziali. L’importanza di un elevato livello di protezione dei consumatori in un mercato interno ben funzionante è stata riconosciuta dal Consiglio europeo[23] e costituisce una priorità per tutte le istituzioni comunitarie. I consumatori devono essere convinti che i prodotti sono sicuri e che i loro diritti sono tutelati. I provvedimenti concepiti devono pertanto essere tali da salvaguardare gli effetti di stimolo sulla concorrenza prodotti dalla libera circolazione, da cui dipendono i vantaggi economici per i consumatori, pur tutelando questi ultimi contro i rischi per la salute, la sicurezza, ecc. Inoltre le politiche ambientali unite alla libera circolazione possono offrire nuove opportunità per l’innovazione e per una maggiore competitività attraverso una migliore efficienza delle risorse e nuove occasioni di investimento.

4. Assicurare una migliore armonizzazione dell’assetto giuridico del mercato interno con la situazione economica globale

Nell’attuale economia estremamente globalizzata gli effetti di normative adottate a migliaia di chilometri di distanza si avvertono sempre di più nell’UE e viceversa. Allorché le imprese operano in maniera crescente a livello globale, ad esempio in campo finanziario, la legislazione non può segnare il passo. La strategia esige pertanto un rafforzamento del dialogo con i principali partner commerciali, allo scopo di pervenire a una legislazione efficace che favorisca l’apertura dei mercati e riduca l’onere normativo gravante sulle imprese attive sui mercati mondiali. Il dialogo deve pertanto promuovere la convergenza e ridurre i conflitti o le disparità normative. I possibili vantaggi di una collaborazione attiva possono risultare significativi in termini di crescita e di creazione di posti di lavoro.

ANNEX 1: IMPLEMENTATION REPORT SCOREBOARD

1. Transposition by Member States of Internal Market rules into national law

Member States persistently fail to transpose Internal Market rules correctly and on time. The transposition deficit[24] for the EU has got significantly worse and now stands at 3.6%. This is a long way from the 1.5% interim target set by successive European Councils. And the real target is, of course, 0% because timely and correct transposition is a legal obligation.

The deficit for the EU 15 Member States[25] is 2.9%, which represents a very significant step backwards after their progress in reducing the deficit since the Lisbon summit in 2000. When all 25 Member States are included in the calculation, the deficit rises to 3.6% - too high, but still considerably better than the 7.1% deficit at enlargement thanks to the sustained notification efforts of the new Member States. Concretely, this means that the Commission is still awaiting 1428 notifications of national implementing measures.

Of all Internal Market directives, over a quarter (27% or 427 directives) have not been fully transposed in at least one Member State[26]. This figure is much higher than before – and its rise is in large part due to enlargement, as many of the directives still to be transposed by each of the EU 10 Member States[27] are not the same.

Member States’ failure is not only a breach of their legal obligations - it also deprives businesses and citizens in practice of their rights and undermines the day-to-day working of the Internal Market.

[pic] Average EU transposition deficit

Of those countries in the First Division:

- Lithuania and Spain are to be commended for being the only Member States to have met the 1.5% interim target set by the European Council.

- The Netherlands has improved on its recent disappointing record.

- Hungary has made impressive progress in reducing its transposition deficit and is now in fourth place.

- Germany has made major strides in reducing its transposition deficit, but there is further to go.

- Despite being in the First Division, the transposition deficits of the other Member States have got worse. The performances of Denmark, Finland, the UK and Ireland are particularly disappointing, as they have all regularly met the 1.5% interim target in the past.

[pic] Transposition deficit, by Member State, as at 30 November 2004

The transposition deficit of countries in the Second Division is more than double the 1.5% European Council target. Of these countries:

- All EU 10 Member States in the Second Division have reduced their deficit since EU accession.

- The Czech Republic is bottom of the league, and still has to transpose over 150 directives. However it can be expected that its performance will improve soon. The efforts of France to reduce its deficit are beginning to bear fruit.

- Belgium, Luxembourg, Italy and Greece have all gone into reverse gear, recording their worst transposition deficits for many years.

[pic] Transposition deficit, by Member State, as at 30 November 2004

What is striking is that the performance of almost all EU 15 Member States has deteriorated significantly since enlargement. Only Germany, France and the Netherlands have reduced their deficits since then.

[pic] Change in the number of outstanding directives, by Member State, since May 2004. For example, Denmark’s backlog has increased by 26 directives, while Germany has reduced its backlog by 13 directives.

What is equally striking is that the EU 10 Member States have significantly reduced their deficits since their EU accession. Many now have better records than EU-15 Member States.

[pic] Change in the number of outstanding directives, by Member State, since May 2004. For example, Malta has reduced its huge backlog by 522 directives.

Ensuring that delays in transposing Internal Market directives do not go on indefinitely is also important. This is why the European Council set a ‘zero tolerance’ target for directives whose implementation is over two years late. Of the EU 15 Member States:

- Only Sweden, Portugal and the Netherlands met this target and they deserve credit for doing so.

- France almost halved the number of directives whose transposition is over 2 years late, but is still in last place (with Germany).

- The records of Luxembourg, Greece, Italy, Austria, Denmark and Spain all deteriorated.

[pic] Number of overdue directives with a deadline for transposition into national law before 15/11/2002 which have not been transposed by 30/11/2004.

The fact that EU 10 Member States only joined the EU in May 2004 should not preclude the application of this ‘zero tolerance’ target to them. The number of directives that they need to transpose to meet this target is set out below.

[pic] Number of directives to be transposed to meet the ‘ zero tolerance’ target.

2. Application by Member States of Internal Market rules: infringements [28]

For the Internal Market to work, Member States must apply the rules correctly. Where they do not do so, they deprive businesses and citizens of their rights and undermine confidence in the Internal Market. This is why the Internal Market Strategy 2003-2006 called for a 50% reduction in infringements by 2006 through a combination of better compliance, prevention and use of alternative methods of problem-resolution (such as SOLVIT).

France, Spain, Belgium, Austria, Ireland, the Netherlands, Portugal and Finland have all made progress towards meeting this goal, but much more needs to be done.

Regrettably, other Member States have not followed their good example. The position of Italy, already the country with the most infringement procedures against it, has got worse since the objective of a 50% reduction was set. Greece, the UK, Luxembourg, Sweden and Denmark have also all seen the number of infringements against them increase.

[pic] Open infringement cases as at 31/10/2004

ANNEX 2: STATE OF PLAY WITH REGARD TO INDIVIDUAL ACTIONS

Key:+ = completed or well on track+/- = some progress, behind schedule- = no progress

1. Facilitating the free movement of goods

Action | Status | State of play | Expected impact |

Commission Communication explaining how the principle of mutual recognition in the field of goods should be applied. The Commission is also considering proposing some binding rules, possibly in the form of a Regulation, which would make the application of the principle easier and more predictable for business. | +/- | Following the Communication, the Commission launched a wide consultation on the practical application of the principle of mutual recognition. Using the results of this consultation (which included asking the views of the European Business Test Panel) the Commission is now assessing the possible options for enhancing legal certainty. In the light of the results, it will take a decision whether or not to propose legislation. This decision is expected before the end of 2005. | The aim is to reduce uncertainty among economic operators and national administrations about their rights and obligations in the non harmonised field of goods and thus to encourage more trade on the basis of the mutual recognition principle. It has been estimated that non- or misapplication of the mutual recognition principle cuts trade within the EU by 10%. |

Enhancing the implementation of the New Approach Directives. | + | In May, 2003, the Commission adopted a Communication (COM 240 of 7.5.2003) setting out its views on how to improve the operation of the “New Approach” Directives. In November 2003 the Council subsequently adopted a Resolution, welcoming the objectives contained in the Communication and inviting the Commission to propose appropriate actions in the fields of conformity assessment and of market surveillance. The Commission is currently working on a draft legislative proposal consolidating and updating the basic legal texts for the New Approach and the Global Approach (Council Resolutions of 7.5.1985 and of 21.12.1989, and Council Decision 93/465/EEC). | The New Approach has been a very successful way of facilitating trade in goods within the Internal Market. The aim of the Directive is to strengthen the levels of confidence, transparency, and administrative cooperation between Member State authorities on which the New Approach depends and thus to further facilitate the free circulation of goods The revision of the New Approach will not question the fundamental principles behind the New Approach, but would update it and strengthen it by filling the gaps identified in its operation: Reinforce and co-ordinate market surveillance systems (enforcement of legislation at national level) Ensure coherence of rules for the operation of Notified Bodies (e.g. certification, testing) Ensure that accreditation remains a public authority activity Make certain that CE marking is protected. |

Concluding performance-based contracts with European standardisation organisations. | + | These contracts have since been concluded. For example CEN is trying to reduce the time it takes to make a standard and has set a target of three years. | The timely production of European standards is an essential part of making European legislation work, e.g. in the fields of construction or machinery. A lack of standards hinders trade and drives up costs. |

Commission Communication on Integrated Product Policy (IPP) | + | The Communication was published in June 2003 (COM (2003) 302 final). The Council welcomed the Communication in its conclusions of 27th October 2003. The Commission is presently implementing the actions foreseen; for example it has launched two pilot projects concerning mobile phones and teak furniture. | IPP aims to reduce environmental impacts of products throughout their life cycle. The Communication sets out a variety of ways to achieve this objective, such as increasing the availability of environmental product information and stimulating “green” public procurement (see handbook on environmental public procurement SEC 2004/1050). It sets a framework within which Member States can develop their own IPP strategies. It is important that approaches are co-ordinated at EU level so as to enhance their effectiveness and to prevent divergent national approaches from fragmenting the Internal Market. |

Commission Communication on the integration of environmental aspects into the European standardisation process. | + | The Communication was adopted in February, 2004 (COM 2004 (103) final) and endorsed by Council in October. Two workshops have been organised to raise awareness of the importance of environmental aspects for European standardisation. The European Standardisation Organisations have since taken steps to implement the approach, e.g. by more closely associating representatives from environmental organisations to the standard setting process. | This aims at ensuring that greater account is taken of environmental considerations at all stages in the standardisation process. This will not only support the achievement of environmental goals, but also facilitate free movement of goods as the scope for divergent national standards diminishes. |

Proposal for a Directive on unfair business to consumer commercial practices. | + | The Commission made a proposal in June 2003. Council reached political agreement in May 2004. The EP has meanwhile begun its second reading. | The directive would establish a general prohibition of unfair commercial practices. It will give consumers the same protection against unfair business practices and rogue traders irrespective of where they shop in the EU. Outlawing unfair practices is good for all reputable businesses. |

Commission to implement its Action Plan on European Contract Law. | + | The consultation on the 2003 Action Plan generated considerable interest both from Member States and stakeholders. In October, 2004, the Commission published its follow-up Communication (COM 2004 651 final) on European Contract law and the revision of the acquis (COM 2004 651 final), which sets out the steps to be taken to draw up a Common Frame of Reference (CFR). The work on the CFR, which will take account of the ongoing review of consumer protection law, is expected to contribute to improving the coherence of the legal framework. The Communication also describes actions to promote EU-wide standard contract terms, whilst indicating parameters on the basis of which the opportuneness for an optional contract-law instrument should be assessed. | Divergences between national contract laws may create problems for consumers as well as for traders. Without seeking to impose a single solution, the Commission is keen to ensure that consumer protection and free movement of products are fostered - and not hindered - by national contract laws. |

Proposal to recast the framework Directive on motor vehicles and their trailers. | + | The framework directive has been adopted in 2004. Member States have until the middle of 2005 to implement it into national law. | The aim is to extend the highly successful EU Whole Vehicle Type-Approval system for cars to other types of vehicles. |

The Council and European Parliament to adopt the framework Directive for the setting of eco-design requirements for energy-using products. | +0 | The Commission made its proposal (amending Council Directive 92/42/EEC and Directives 96/57/EC and 2000/55/EC) in August, 2003. The European Parliament completed its first reading in April 2004. The Council adopted a common position in November 2004. Final adoption is expected in the first half of 2005. | The aim is the promotion of sustainable development by facilitating the free movement of energy-using products within the Internal Market, by increasing security of energy supply and by strengthening environmental protection. Reducing the overall environmental impact of a product throughout the whole life cycle is achieved by integrating environmental aspects into product design. |

The Commission to provide mandates to European standardisation bodies to develop new standards or revise existing ones to ensure compliance with the requirements of the General Product Safety Directive. | + | The Commission has identified a first group of products for which a standardisation mandate will be given to CEN in early 2005. The Commission will monitor implementation of the Directive over the period of the Strategy and prepare a report on its application, including an assessment of market surveillance and enforcement in the Member States by 2006. | The aim is to promote European standards which will facilitate compliance with the requirements of the General Product Safety Directive. Its aim is to ensure that consumer products placed on the EU market are safe, whilst facilitating free movement of products within the Internal Market. |

The Commission to undertake a comprehensive study on voluntary marking at national and European level. | +/- | After discussions with Member States and other interested parties, the Commission takes the view that conducting a study may not be the best way to resolve the underlying problem of the proliferation of national voluntary marks, which are private-sector based. The problem of voluntary marks, which may act as a barrier for companies from other Member States to enter the market, can best be remedied by promoting European-level marks. Such marks whilst helping consumer choice do not carry the risk of fragmenting the Internal Market and of raising costs for SMEs without measurable benefits. | For many SMEs trying to penetrate new markets without having the advantage of name recognition or branding, displaying adherence to well known national voluntary marks is often necessary. However, the costs of adhering to multiple voluntary marks in different Member States are high, and in many cases, prohibitive. Voluntary marking, therefore, whilst often well-intentioned, may in effect result in keeping non-national companies off the market. The promotion of European level marks is intended to facilitate market entry in particular for SMEs. |

2. Integrating services markets

Action | Status | State of Play | Expected impact |

Proposal for a Directive on Services in the Internal Market. | + | The Commission made its proposal in January, 2004. Discussions are gaining momentum in Council and Parliament. The first reading is expected to be completed during the first half of 2005. The European Council, recognising the importance of this measure for Europe’s competitiveness and the Lisbon Strategy, has requested that it be agreed before the end of 2005. | The Internal Market is still rife with barriers in the field of services of a legal and administrative nature. These range from duplicative licensing requirements, economic needs tests to outright bans. Removing these restrictions would free up the enormous growth and job creation potential of more than half of the economy which is covered by the Commission’s proposal. According to estimates, intra-EU trade and investment would get a major boost. |

Adoption of the Regulation on Sales Promotion | - | Parliament delivered a very supportive first reading in 2003. Nonetheless, Council has so far failed to reach agreement, which is disappointing. The main areas of contention are the scope and the type of instrument. | If adopted, this would make it far easier for businesses to use and communicate sales promotions (discounts, premiums, free games, promotional contests and games) across the borders of the Member States and thus encourage cross-border sales of their products and services. The proposal is particularly important for SMEs since sales promotions are the most affordable forms of commercial communications and are therefore used by all companies including micro-enterprises. It is also of fundamental importance for the European direct marketing/mail order sectors. |

Adoption of Directive on the recognition of professional qualifications | +/- | Slower than expected progress of work in Parliament has resulted in considerable delays. It is expected that the measure can be adopted during the second half of 2005. | This simplified measure should make it easier for skilled professionals to provide cross-border services and establish themselves in other Member States. Greater mobility of skilled professionals is important for the achievement of the Lisbon objectives. |

Commission Communication on the competitiveness of business services | + | The Communication was adopted in December 2003 (COM (2003)747 final). In light of the results of the consultations, a detailed Action Plan will be proposed during 2005. This will include actions to promote the development of European standards and measures to improve statistical coverage of services sectors. | Whilst the Services Directive aims at removing legal and administrative barriers to cross-border service provision and establishment, its positive effects can be strengthened by a number of non-legislative initiatives, e.g. in the field of service quality standards. |

The Commission, subject to the results of a feasibility study, to propose an extension to services other than information society services of Directive 98/34/EC requiring notification of national technical rules and regulations regarding products and information society services. | + | The results of the feasibility study have been received at the end of last year. The Commission intends to make a proposal for a Directive during the first half of 2005. | Extending the requirement for Member States to notify technical rules to services (other than information society services) will help prevent future barriers to trade and establishment whilst also promoting exchanges of view between Member States as to the regulation of services industries. |

Adoption of the Prospectuses Directive. | + | The Directive was adopted in November 2003 (2003/71/EC). The Commission has organised a number of technical workshops to help Member States implement the directive correctly and on time (by July 2005). | This measure will make it easier for companies to raise money on an EU-wide basis as it obviates the need for multiple prospectuses to meet different requirements. This simplification is accompanied by provisions to protect investors. |

Communication on clearing and settlement. | + | The Communication was adopted in April 2004 (COM (2004)312. | Improved clearing and settlement arrangements are essential to an efficient and integrated securities market. Current bottlenecks raise the costs of money transfers between Member States. |

The Commission to propose a new Capital Adequacy Directive. | + | The Commission adopted the proposal in July 2004 (COM (2004)486). The proposed implementation date is end 2006. The proposal is still under negotiation in Council and Parliament. | The overall aims are to maximise the effectiveness of capital requirement rules, ensure continuing financial stability, maintain confidence in financial investment and protect consumers. The new regime is also designed to ensure that capital requirements for lending to small and medium-sized enterprises are appropriate and proportionate. |

The Council and European Parliament to adopt the Investment Services Directive. | + | The directive was adopted in April 2004 (2004/39/EC). Its transposition deadline is 2006. Commission implementing measures will follow as from beginning 2005. | This measure must be seen against the backdrop of major structural changes in EU financial markets over the past five years. It will offer investment firms a "single passport" which allows them to operate across the EU on the basis of the rules in their home state, while at the same time providing investors with a high level of protection. |

The Council and European Parliament to adopt the Transparency Directive. | + | The directive was agreed in May 2004 after a single reading. However, formal adoption has been delayed because of translation constraints and is expected shortly. The transposition deadline foreseen is 24 months after its adoption. | The aim is to increase the quantity and quality of information (e.g. on shareholding and changes of shareholding) investors have access to with regard to publicly quoted companies. Apart from safeguarding investors' interests, the proposal should help to further integrate Europe's securities markets and increase the availability of funds for investment. |

In light of the Council and European Parliament’s response to the Commission’s report on the safety of services for consumers, the Commission has to decide whether to make a proposal for a legislative framework aimed at monitoring and supporting national policies and measures in this area. | +/- | A Commission report on the safety of services for consumers was adopted in June 2003 (COM 2003) 313 final). The Council endorsed its findings in a Resolution of November 2003. The Commission has not yet decided on future initiatives, which will depend on the results of several projects and further analysis. | The aim is to ensure as far as possible that services which consumers use are safe. The approach will cover the systematic collection of data on accidents, injuries and risks (currently available data is inadequate), procedures for the exchange of information on national policy and regulatory developments and procedures for the establishment of European standards where necessary. |

Council and European Parliament to adopt the Consumer Credit directive. | - | The Commission adopted an amended proposal in October, in response to the Parliament's first reading amendments. | Aim of the directive is to enable progress towards an effective single credit market with greater choice and strong consumer protection. |

3. Ensuring high quality network industries

Action | Status | State of play | Expected impact |

Single European Sky for air traffic management | + | Four regulations were adopted in March 2004 and have entered into force in April. In addition, all institutional arrangements have been completed for the implementation of the Single Sky Initiative. The first implementing rules are now being prepared and a programme for modernisation of air traffic management systems (SESAME) is being launched. | More efficient use of Europe’s air traffic management should help reduce air transport delays and lower costs whilst increasing passenger safety. |

Second package of measures to revitalise European railways | + | The 2nd rail package was adopted in April, 2004. It provides for a complete market opening of rail freight by 1 January 2007, develops a common rail safety approach in the EU and sets up a European Railway Agency. Member States will have to implement the provisions before 1 May 2006 (31 December 2005 for rail freight market opening). | This should result in more competitive rail freight services, promoting a shift from road-to-rail by offering business better conditions and a higher-quality service. |

Council mandate to the Commission to negotiate an open skies agreement with the US | + | The Commission received a negotiating mandate from the Council in June 2003. There were six negotiating sessions EU-US between October 2003 and June 2004. A first step agreement could not be signed yet, because of the issue of access to the US domestic market for EU airlines. Further negotiations will take place in 2005 with US. | This would allow the restructuring of EU air transport industry by removing current obstacles to airlines’ mergers, generate employment and expand opportunities for airlines, airports, tourism, business links and cargo transport. It is for example estimated that an EU/US open aviation area would generate consumer benefits of at least 5 billion $ a year. |

Adoption of legislation completing the Internal Market for gas and electricity | + | The market for non household customers has been open since July 2004. Market opening for household customers is due for July 2007; the directives were adopted in June 2003 (Directives 2003/54/EC and 2003/55/EC. | This will increase competition in distribution and supply and widens choice for businesses (and for households from 2007). Competition is expected to exert downward pressure on prices. |

The Commission will undertake a review of the legal and administrative situation in the water and waste-water sector. This will include an analysis of the competition aspects, in full respect of Treaty guarantees for services of general economic interest and environmental provisions. | + | The Commission has completed its review and expects shortly to publish its findings. | The effective application of existing Community rules, including the Treaty guarantees for services of general economic interest and environmental provisions, can contribute to creating the conditions for a modernisation of the water sector. Investment needs in this sector to meet high quality and environmental standards are significant. |

Green Paper on Public Private Partnerships. | + | The Commission published its Green Paper in April 2004 (COM (2004) 327). The public consultation ended 30 July 2004. Some 200 contributions were received. The Commission is analysing these contributions and expects to draw policy conclusions and, where appropriate, prepare concrete initiatives during 2005. | The aim of the green paper is to start a process to increase legal certainty for public and private bodies who wish to develop joint (infrastructural) projects. Achieving greater legal certainty can be expected to increase the level of investments and promote the development of high-quality public services. |

4. Reducing the impact of tax obstacles

Action | Status | State of play | Expected impact |

Proposals amending the existing Parent Subsidiary Directive (90/435/EEC) and the existing Merger Directive (90/434/EEC) | + | Parent Subsidiary Directive: The Commission submitted a proposal in July 2003. After intensive technical discussions in Council, the proposal was adopted in December 2003 (Council Directive 2003/123/EC). Implementation date is 1 January 2005. Merger Directive: The Commission submitted a proposal in October 2003. Intensive technical discussions in Council started in November 2003. Political agreement was reached in Council in December 2004. Formal adoption is due to take place beginning of 2005. | These Directives eliminate double taxation and allow companies organising their operations on a cross-border basis to defer payment of certain taxes. The amendments extend the benefits of these Directives to more types of companies and, as regards the Merger Directive, to additional types of restructuring operations. |

Communication reporting on progress in the company tax field and examining different options for providing companies with a consolidated tax base for their EU-wide activities (COM(2003)726) | + | The Commission presented the Communication in November 2003. 2 options were identified for further action. A pilot scheme for SMEs to use 'home state' rules to compute their tax base across the EU ('Home State Taxation - HST') and the development of a common consolidated corporate tax base for all companies operating across the EU. Work on a Commission Recommendation concerning HST is progressing with a target date of early 2005 for approval by the Commission. The Commission is currently finalising the details of a technical working group, which under its chairmanship will carry out the preparatory work on defining a common consolidated corporate tax base. The work of this expert group is expected to provide a major input into a formal Commission proposal for such a base. | A consolidated base could be achieved without harmonising corporate tax rates and would go a long way towards solving the problems faced by companies. It would also make the functioning of the Internal Market more transparent by making it easier to compare the merits of carrying out operations in different locations. |

Communication setting out review and update of VAT strategy priorities (following the Strategy launched in 2000) | + | The Communication (COM (2003)614) was adopted in October 2003 and sets out further steps to modernise and simplify the VAT system. | Simplifying the VAT system for businesses and decreasing its costs is a major aim of the strategy as set out in the Communication.. |

A proposal to take concrete measures to simplify VAT obligations for companies, amongst which the introduction of a single place of VAT compliance for all businesses trading in Member States where they have no establishment. | + | Directive was proposed end of October 2004 (COM (2004) 728) and will soon be discussed by Council and EP. | Such an initiative would decrease the administrative burden of VAT for companies. This will lower compliance costs and make it easier to do business across borders. |

Communication on the effect of case law of the ECJ on dividend taxation systems. | + | The Communication (COM (2003) 810) on "Dividend taxation of individuals in the Internal Market" was adopted in December 2003. Several Member States have changed their systems of dividend taxation, in order to take account of court judgments (in particular C-35/98 – Verkooijen, and C-319/02 – Maninnen). Several infringement procedures are underway. | This aims to eliminate discrimination in some Member States who impose a higher tax on cross-border dividends than on domestic dividends. Such rules are a strong disincentive to the cross-border holding of shares and slow down the creation of pan-European equity markets. |

The Commission to present legislative proposals to remove the obstacles to the free movement of cars in the Internal Market. | +/- | This will be proposed the second quarter of 2005. | Aim is to modernise and simplify the existing vehicle taxation systems and to better co-ordinate them, with the final aim of removing tax obstacles and distortions to free circulation of cars within the Internal Market and use fiscal measures as a tool to reduce CO2 emissions from passenger cars. |

5. Expanding procurement opportunities

Action | Status | State of play | Expected impact |

Adoption of the "legislative package" which updates the existing legal framework for public procurement. | + | The new directives were adopted in March 2004. Member States have until 31 January 2006 to implement them into national law. | The aim is to simplify public procurement rules. The new rules facilitate the use of electronic procurement and are sufficiently flexible for the complex contracts which can arise, for example, in the context of Trans-European Networks. |

The Commission to develop an Action Plan on e-procurement. | +/- | The action plan has been adopted by the Commission 13 December 2004. | The action plan provides a blueprint for actions in order to allow substantial part of procurement to be carried out electronically by 2006. The first step will be to translate the legal provisions of the public procurement package into functional requirements. The Commission will also give mandates to European standards organisations, where necessary, to develop technical standards for e-procurement |

The Commission to publish a Green Paper assessing the need for any further initiatives in European defence procurement. | + | The Commission published its Green Paper in summer 2004 (COM (2004)608). Deadline for comments is end January 2005. The Commission will then analyse the results and, if appropriate, propose specific initiatives. | The aim is to promote value for money in what is a € 30 billion EU market for defence procurement. Providing greater clarity about Treaty exceptions is expected to contribute to more open procurement which in turn will help EU industries become more competitive on the global market. |

The Member States should strengthen administrative co-operation, notably through the further development of the fledgling Public Procurement Network (PPN) established on the initiative of the Danish authorities. Member States should ensure that the PPN is sufficiently well funded so as to be able to meet its ambitions. | +/- | The PPN network has meanwhile been expanded to include all 25 Member States. It meets annually and relies on rotating Presidencies. While it is a useful forum for the exchange of information, there is little to no information on actual performance of the network as far as problem-solving is concerned. | The aim is to resolve any cross-border procurement problems at the pre-contracting stage and to promote the exchange of best practices (using benchmarking techniques). |

The Member States should stimulate and develop procurement training (possibly using the Internet), particularly to raise the awareness of European rules amongst procurement officials at all levels of government. Best practices could be exchanged through the PPN. | - | The PPN has decided to concentrate on exchanges of best practices relevant for the proper and timely implementation of the legislative package | This should raise awareness amongst procurement officials at all levels of government of the need to comply with European procurement rules. It can be expected that this will contribute to higher publication rates, clearer tender documents, fewer infringements and less need for legal action. |

The Commission to propose amendments to strengthen the Procurement Remedies Directive, possibly including the strengthening of the powers of national surveillance authorities on which it will conduct a prior consultation. | +/- | The Commission has consulted stakeholders, including members of the European Business Test Panel, on possible options. It is now carrying out an extended impact assessment on the different options. In light of the outcome, the Commission may make a proposal for a directive before the end of 2005. | This will promote better compliance with the rules as bidders will have access to more effective redress mechanisms. |

6. Improving conditions for business

Action | Status | State of play | Expected impact |

Regulation on the Community Patent. | - | Council so far failed to reach agreement, especially because of language issues. Currently the Commission is reflecting on if and how to take this further. The Kok Report calls on Member States to “deliver or drop it”. Two accompanying proposals on jurisdiction and on the setting up of a Patent Court are also before Council. | The proposed system will establish a single EU-wide patent, bringing important benefits for innovators in terms of obtaining, enforcing and managing their rights. It will provide protection in 25 Member States for around the same price (or slightly less) as is currently paid for protection in just 5 countries. |

Adoption of the directive on the enforcement of intellectual property rights. | + | The Directive was adopted in April 2004 on its first reading. The transposition deadline is April 2006. A meeting with the Member States has been scheduled in February 2005 to monitor the implementation process. | This will create a level playing field for the enforcement of intellectual property rights in different EU countries. It is an essential part of the fight against piracy and counterfeiting which causes immense damage to the EU economy. |

Directive on the patentability of computer-implemented inventions. | +/- | Council reached a political agreement in May 2004. This still has to be formalised. Attention will then shift to the Parliament. | This will clarify and make more transparent the boundaries of patent law in this field. It will stimulate innovation and benefit software developers and suppliers as well as the users of patentable technology. |

Take-over bids Directive | +/- | This was adopted in April 2004. The transposition deadline is May 2006. | A Directive ensuring a high degree of harmonisation at EU level would have facilitated pan-European restructuring. However, the agreement reached in Council falls short of what is required to create a genuinely level playing field. |

Legal endorsement of existing International Accounting Standards. | + | The Commission has adopted a regulation in September 2003 endorsing IAS for use in the EU as from 2005. All IAS standards will be endorsed before 1.1.2005 except for IAS 39 (which is about derivatives) which is only partially endorsed. IFRS 2 has been submitted to the Accounting Regulatory Committee in December 2004 and will be adopted by the end of January 2005. Further work will need to take place in the International Accounting Standards Board on IAS 39 to eliminate the existing carve outs. | All EU-listed companies are now required to prepare their consolidated accounts in accordance with IAS from 2005. IAS are established by the International Accounting Standards Board but have to be endorsed for use within the EU. This will improve competition and transparency and makes free movement of capital easier. |

Communication on statutory audit. | + | The Communication was published in May 2003 (COM (2003) 286) and was followed by the proposal for a Directive in this field. (See action below). | This sets out priorities for 2003 and beyond aimed at improving and harmonising the quality of statutory audit in the EU. It will ensure that investors can rely fully on the accuracy of audited accounts, prevent conflicts of interest for auditors and enhance the EU's protection against Parmalat-type scandals. |

Proposal to modernise the 8th company law Directive on statutory audit of annual accounts and consolidated accounts. | + | The proposal was adopted in March 2004 and is currently being negotiated in Council and EP. Expected adoption by mid-2005. | If adopted, this will strengthen access to and regulation of the audit profession and will aim to ensure proper oversight of the audit profession at national level and appropriate co-ordination at EU level. |

Proposal for a 10th Company Law Directive on cross-border mergers. | + | Currently the proposal is being discussed in Council and EP. The Council agreed a general approach at the end of November, 2004. | If adopted, this proposal will make cross-border mergers simpler for all companies with share capital. However, it will be especially useful for small and medium-sized businesses that want to operate in more than one Member State, but not throughout Europe, and thus are not likely to seek incorporation under the European Company Statute. |

Proposal for a 14th Company Law Directive on cross-border transfer of registered office. | + | The proposal is expected to be adopted by the Commission in January 2005. | If adopted this proposal will harmonise current legislation in the EU with regard to the transfer of a company’s seat. |

The Council to adopt the proposed reform of the merger regime. | + | The new Council Regulation (139/2004) on the control of concentrations between undertakings and the Implementing Regulation (802/2004) have entered into force on 1 May 2004. The Commission has also adopted “Guidelines on the assessment of horizontal mergers” (OJ C 31, 05.02.2004) dealing with the substantive aspects of the reform as well as a “Notice on Case Referral in respect of concentrations” setting out the principles of the jurisdictional reform. | The reform of the Merger Control Regime included both jurisdictional and procedural issues. It ensures the continuing effectiveness of merger control in the context of globalisation and enlargement of the EU. |

The Commission to adopt a new block exemption Regulation with regard to technology agreements. | + | This regulation has been adopted 27 April 2004. | The aim is to facilitate technology transfer agreements between companies. |

The Commission to adopt a Communication on the management of copyright and related rights in the Internal Market. | + | The Communication was adopted in April 2004(COM (2004) 261). A further consultation was launched amongst stakeholders and an extended impact assessment is now under way in preparation for a Directive on the Collective Management of Rights. | These initiatives aim at implementing the measures necessary to create a more favourable environment for the cross-border marketing and licensing of these rights. |

The Member States to continue their efforts to further reduce the total amount of state aid while re-directing aid towards horizontal objectives of Community interest, such as the environment, research and development and SMEs. | + | Total state aid provided remains under 1% of GDP. Specific country information can be found in the state aid scoreboard from November 2004 COM(2004) 750 final. | The aim is to reduce the amount and distortive effect of state aid, thus creating a more level playing field in the Internal Market. |

7. Meeting the demographic challenge

Action | Status | State of play | Expected impact |

Analysis of Member States’ compliance with ECJ case law relating to cross-border provision of and access to health services | + | The analysis has been carried out and shows that the Internal Market in health services is not functioning satisfactorily. The Services Directive seeks to clarify the legal situation in this respect. | The objective is to make it easier for citizens to benefit from medical treatment in other Member States provided that certain requirements are fulfilled. This is particularly important in cases where there are long waiting lists in the home Member State. |

The Commission to examine the desirability of proposing a Directive on portability of occupational pensions. | +/- | A second stage consultation was launched in September 2003 (first round was in June 2001). It suggested action to be taken by the social partners to address obstacles to the acquisition of pension rights, to improve the preservation of acquired pension rights and to facilitate the transfer of pension rights between schemes. Since there was no agreement amongst the social partners, the Commission is currently preparing a proposal for a Directive (to be adopted in 2005). | Aim is to facilitate the free movement of workers across Europe. The proposal for a Directive will aim at fixing minimal requirements based on the current situation in the Member States. It will constitute a first step in a progressive approach to improve the portability of occupational pension rights for mobile workers. |

The Commission to continue its action to tackle tax discrimination against pension funds established in other Member States. The Commission will vigorously pursue any cases which come to its attention and ensure that the relevant ECJ jurisprudence is complied with throughout the EU. | + | The Commission is presently examining the relevant national rules and taking the necessary steps to ensure their compliance with the Treaty. Several member states have already eliminated tax obstacles or have announced that they will do this soon. Eight infringement cases have already been opened. | Aim is to eliminate tax discrimination to create a level playing field for pension funds with the result that citizens who decide to work in another Member State will not have to change pension funds to continue to benefit from tax relief and so that companies operating in several Member States can run a single pension fund for all employees. |

8. Simplifying the regulatory environment

Action | Status | State of play | Expected impact |

Ex-ante impact assessment | +/- | The majority of Commission initiatives taken in 2004 have been subject to extended impact assessment (compared to 17% in 2003). In 2005, this will be the case for all initiatives. | If carried out properly, impact assessment introduces greater transparency, provides an objective basis for decision-making and improves the quality of any new rules. |

Simplification of existing EU rules. | +/- | The screening of different policy sectors has been completed. A number of proposals to simplify the rules have already been made and others are in preparation. These range from rules in the automotive sector to company law. Meanwhile, the Council has drawn up a shortlist of priority measures which offer scope for simplification (e.g. on company law, waste) which the Commission will take into account in its on-going simplification work. In the agricultural sector, an important process for the simplification of its legislation has been launched with first results in 2004 (98 legal acts declared obsolete) and further actions are planned for 2005. | Whilst many Internal Market measures have considerably reduced paperwork and removed obstacles to trade, it is important that the Community institutions tackle those measures which have become too burdensome or overcomplicated. Simplifying or removing these will bring significant economic benefits. Simplification is a shared responsibility – so Member States will also need to make a contribution by ensuring that they implement EU rules in the simplest way possible (Inter Institutional Agreement on better law making 2003/C321/01). |

Mechanism for reporting on particularly complex rules. | - | Several Member States have launched such mechanisms, for example, Belgium and the Netherlands. Meanwhile, the Council’s efforts to identify simplification priorities have triggered extensive consultations with (national) business organisations and other NGOs. Such methods, if they can be put on a more permanent footing, would obviate the need for a mechanism at EU level. | Efforts at achieving better regulation will only result in tangible benefits if there are ways to identify bad regulation. Once the problems are identified, steps can be taken to address them. |

The Commission to draw up an “Internal Market compatibility test” following consultations with the European Parliament and Member States. | + | The problem of possible incoherence or conflict between national and EU rules has been addressed in a number of ways. First, the Commission is working with Member States to ensure that they implement the mutual recognition principle in their national law, where possible in a horizontal way (most new Member States have done this). Furthermore, in its Recommendation on Transposition of Internal Market law[29], the Commission encourages Member States inter alia to avoid “gold-plating” and take account of the Internal Market dimension when implementing directives. Lastly, the Commission plans to propose an extension of the notification requirement for national technical rules and regulations to services (which already exists for goods and information society services). These approaches – taken together – should considerably reduce the risk of conflict between national and European rules. | These tests would act as guidance for national legislators at all levels of government to ensure that their actions do not inadvertently impinge on the free movement principles of the Treaty. |

Commission to develop with the Member States indicators to measure progress towards a higher quality regulatory framework for the Internal Market. | +/- | The Commission has received the results of a major study on possible indicators which it is currently analysing. In parallel, it has developed with the Member States a questionnaire for business which can be used to track progress over time. This survey will shortly be launched via the European Business Test Panel. | It is important that policy-makers have some way of monitoring and measuring progress on better regulation, information which it can share with the general public. Such indicators will also help identify delays or bottlenecks which can then be tackled. |

The Commission to develop a coherent approach to the question of legislative technique and the choice of legal instrument in the Internal Market. | +/- | This concerns particularly the use of different instruments (i.e. harmonisation, mutual recognition) and coherence between Internal Market and other important policies, such as consumer policy. | It is important that the different instruments chosen to support various policy objectives are the appropriate ones and that they are as far as possible mutually supportive. There is certainly scope for improving further the links between Internal Market and other policies and for developing the kind of evidence-based system which will help policy-makers to decide, for example, when harmonisation should be pursued (instead of mutual recognition) and at what level. |

9. Enforcing the rules

Action | Status | State of play | Expected impact |

Meet transposition targets as set by the Spring European Council. | - | The record gets worse every year (deficit has risen from 2.3% to 3.2% since 2003 – see annex I). Targets set by the European Council seem to have little to no effect. The Dutch presidency has now asked Ministers to notify by which date the national deficit will be at or below the European Council’s target. It is hoped that Ministers will want to deliver on their personal commitment. | Member States who do not respect their transposition obligations deprive businesses and citizens of their rights, distort competition and prevent the exploitation of the full economic benefits of a properly functioning Internal Market. |

The Commission to issue a Recommendation setting out “best practices” to speed up and improve the quality of transposition of Internal Market Directives. | + | The recommendation, which was based on best practices provided by Member States, was published in July (SEC (2004)918). As a follow-up to the Competitiveness Council held at the end of September 2004, Member States agreed to conduct an internal screening of their administrative procedures and practices to identify those best practices which can be used to improve their records. Results will be reported in 2005. | This is an attempt to promote learning amongst Member States to help them organise their internal systems for the implementation of EU directives as efficiently as possible. This should translate into better transposition records. |

Organising “preventive” dialogues between the Commission and Member States after adoption but before national implementation of Directives. | + | The Commission holds transposition “package meetings” with Member States to clarify legal provisions and help speed up implementation. These have been held with most EU-15 Member States; and will start with the new Member States as from 2005. In parallel, the Commission increasingly organises more technical discussions with all Member States shortly after adoption of a directive to promote understanding and to secure consistent implementation. Examples include market abuse, occupational pensions and financial conglomerates. | The aim is to achieve better and more consistent implementation of the rules and avoid delays. Prevention (i.e. detection of problems early) is always better than cure (the Commission having to take legal action for non-conformity of national implementing measures). |

The Commission proposes that a standard transposition period should be set within the Inter-Institutional Agreement on Better Regulation, from which departures are only permitted if this can be justified by the complexity of the measure. | + | This standard transposition period (2 years maximum) is now set in the Inter Institutional Agreement (2003/C 321/01). | This will make the transposition process and obligations more predictable and in so doing facilitate planning. |

Proposal for a Regulation on co-operation between national authorities responsible for the enforcement of consumer protection laws. | + | The Regulation was adopted in October, 2004 (EC2006/2004). Member States have until December 2006 to implement its provisions. Informal cooperation to facilitate implementation has already started. | This will establish a network to detect, investigate and stop cross border rogue traders. There is also the possibility to conclude EU agreements with third countries to do the same. |

The Commission to propose a legal instrument to make certain implementation aspects, such as electronic notification of implementing measures and the use of concordance tables, mandatory. | +/- | This has proven not to be necessary anymore as the mandatory use of concordance tables is included in the above mentioned Inter Institutional Agreement. A large number of Member States notify electronically and the Commission expects that this will further increase in 2005. | This will make the transposition process and obligations more transparent. |

The Commission to publish the results of a study on the different options for improving the enforcement of Internal Market law. | +/- | While the Commission continues to take the view that Member States should take more ownership of the Internal Market, it has decided after discussions with the Internal Market Advisory Committee to pursue a bottom-up rather than a top-down approach. This means that it will give priority to putting in place the (information) systems to enable Member States to co-operate amongst themselves, exchanging information and providing mutual assistance. It will start with developing a system that can support the administrative co-operation needed for the services directive. Member States will of course want to ensure that their internal organisation takes account of this need to co-operate. | The aim is to strengthen administrative co-operation so that the Internal Market can work better in practice. Stronger links between national administrations of the different Member States can be expected to contribute to greater confidence in each other’s systems and controls. |

Internet facility setting out the various redress procedures available to citizens, consumers and businesses. | +/- | Access to a wide range of information, advice and redress networks will be provided through the Your Europe portal, to be launched in January 2005 (see last action under next chapter). | This will allow citizens, consumers and businesses to see the whole range of possibilities available to them and the time and costs involved in each option. It will enable them to choose the means of redress most suited to their needs. |

10. Providing more and better information

Action | Status | State of play | Expected impact |

Member States to draw up national information plans. | - | Only four Member States have submitted such information plans. It is therefore proposed to pursue cooperation on Internal Market information in other ways, particularly through the Your Europe portal project (see below). | Better information will lead to more citizens and businesses taking advantage of the many opportunities offered to them by the Internal Market. |

Member States to take responsibility for national-level information made available through the Dialogue with Citizens. | + | The pre-existing information has now been updated, with the exception of a small number of documents on which information from the responsible Member State is still awaited. In the case of the new Member States, the exercise of preparing the necessary fact sheets has been launched. In order to ensure that information remains up to date, Member States should take ownership of the fact sheets and keep them up to date. | The Dialogue provides citizens with targeted, practical information about how to exercise their Internal market rights. It does so by providing a series of EU level guides dealing with different areas (e.g. living, working and studying in another Member State) and national fact sheets providing detailed instructions on how to exercise Internal Market rights in individual Member States. |

The Commission to improve the Dialogue web-sites to provide better access to practical information. | + | A new user-friendly Dialogue with Citizens website was launched in May 2004 (http://europa.eu.int/citizensrights). Improvements to the Dialogue with Business website are being pursued in the framework of the Your Europe project (see below). | See above |

The Commission to extend the Citizens Signpost Service to the new Member States. | + | The service was extended to new Member States on 1 May 2004. About 500 enquiries were received from residents of the new Member States between May and November. | Enable citizens from new Member States to benefit from the service which provides practical advice and/or signposting to an appropriate local, national, or EU organisation |

The Commission and Member States to extend the Euroguichet (network of European Consumer Centres (ECC). The aim is to have at least one ECC in all MS. | + | The Commission is working on extending the network, and from beginning 2005 merging it with the European Extra-Judicial Network (EEJ-Net). EEJ-Net is a network of clearing houses which inform and assist consumers in using alternative disputes resolution schemes throughout the enlarged EU. Currently, there are 15 ECCs in 13 Member States. There will in principle be a contact point of the merged network in each "old" Member State as well as in Norway and Iceland. Merged centres will be created in some of the New Member States in 2005. | The aim of the network is to provide information to consumers and assist them in pursuing cross border-complaints. The merger with the EEJ-Net should create a credible system that all stakeholders can trust by providing consumers with a seamless and effective service. There are a number of other significant benefits that such a merger could bring: more efficient administrative and financial management; greater profile and coherence of the actions and a strengthening of the knowledge-base (a combined structure will enable statistical data to be more efficiently processed). |

The Commission to set up a top-class information portal bringing together the Dialogue and the Signpost Service with other related initiatives, such as SOLVIT, European Consumer Centres, Fin-Net and EEJ-Net. | + | The first version of the Your Europe portal will be launched in January 2005. | The new portal, which is financed under the IDA (Interchange of Data between Administrations) programme, will provide access to a wide range of practical information for citizens and businesses at both EU and national level as well as to advice and problem-solving services. It is managed by an editorial board with representatives of the Member States. Work will continue with a view to developing an improved version, including e-services, by 2006. |

[1] Gruppo ad alto livello presieduto da Wim Kok: “Facing the Challenge : The Lisbon strategy for growth and employment”, 3 novembre 2004.

[2] COM(2003) 238 def. del 7.5.2003.

[3] Engel, C. & Rogers, J. (2004) “European product market integration after the euro”, Economic Policy, luglio, pagg. 348-384.

[4] Aghion, P. e altri, “Entry and productivity growth: evidence from microlevel panel data”, Journal of the European Economic Association, 2004, aprile-maggio, 2, (2-3), pagg. 265-276.

[5] COM(2004) 2

[6] “ Economic Assessment of the Barriers to the Internal Market for Services” , Copenhagen Economics (documento non ancora pubblicato).

[7] Per 20 Stati membri.

[8] op cit

[9] “The free movement of services within the EU”, documento n. 69, ottobre 2004, del CPB http://www.cpb.nl/eng/pub/document/69/doc69.pdf.

[10] Secondo tale principio, nessuno Stato membro ha facoltà di proibire, fatta eccezione per dimostrati motivi di interesse legittimo quale la tutela della salute o della sicurezza, la vendita sul proprio territorio di un prodotto legalmente fabbricato o commercializzato in un altro Stato membro.

[11] RIIA and Accenture (2004), “Unfinished Business: Making Europe’s Single Market a Reality”.

[12] CE (2001) http://europa.eu.int/comm/internal_market/en/update/economicreform/cardiff02ensta.pdf, pag. 24.

[13] http://europa.eu.int/comm/internal_market/publicprocurement/docs/public-proc-market-final-report_en.pdf

[14] COM(2004) 22 def. del 21.1.2004.

[15] “The free movement of services within the EU”, documento n. 69, ottobre 2004, del CPB http://www.cpb.nl/eng/pub/document/69/doc69.pdf.

[16] “Quantification of the macro-economic impact of integration of EU Financial markets”, relazione alla Commissione europea di London Economics, novembre 2002, e Commissione europea, “Financial Market Integration” (ECFIN 597/02), Economic Papers, novembre 2002.

[17] La fiducia dei consumatori nel mercato interno al dettaglio, nelle operazioni transnazionali e nella tutela dei consumatori: Eurobarometer 57.2 e Flash Eurobarometer 128 “Views on business-to-consumer cross border trade” (novembre 2002); Eurobarometer 59.2 “Consumer protection in the EU” (ottobre 2003).

[18] SEC(2004) 1128 del 7.9.2004.

[19] Indagine, 10 anni di mercato interno senza frontiere. http://europa.eu.int/comm/internal_market/score/index_en.htm

[20] UNICE (2004) “It’s the Internal Market, stupid! A company survey on trade barriers in the European Union”, Bruxelles.

[21] Indagine svedese sugli ostacoli agli scambi di servizi 2003-11-03, dnr 100-416-2003.

[22] La Danimarca ha istituito una apposita Task Force con il compito di verificare le norme e la loro compatibilità con il mercato interno. Sono già stati conseguiti risultati positivi.

[23] Consiglio europeo del 20 e 21 marzo 2003.

[24] The transposition deficit shows the percentage of Internal Market directives not yet communicated as having been fully transposed, in relation to the total number of Internal Market directives which should have been transposed by the deadline. (1579 as at 15/11/2004).

[25] Belgium, Denmark, Germany, Greece, Spain, France, Ireland, Italy, Luxembourg, the Netherlands, Austria, Portugal, Finland, Sweden, United Kingdom.

[26] This is usually referred to as the fragmentation factor.

[27] Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia. The transposition deficits for the EU 10 Member States are still to a certain extent provisional, as part of the national implementing measures are still under verification by the Commission. Wherever there has been a notification, the Commission deems this to reflect a full transposition unless it establishes after analysis that this is not the case. This means that the transposition deficits in reality could be higher.

[28] This section concerns the EU 15 Member States, as no formal infringement proceedings have yet been taken against the EU 10 Member States concerning the Internal Market corpus.

[29] SEC(2004) 918.