PRESENT TEXT AMENDMENTS
Amendment 13
Rule 148
Disturbances Internal appeal proceduresShould disturbances in Parliament threaten to obstruct the
business of the House, the President shall close or suspendthe sitting for a specific period to restore order. If he cannotmake himself heard, he shall leave the Chair. This shall havethe effect of suspending the sitting. The President shall
reconvene the sitting.The Member concerned may lodge an internal appeal with
the Bureau within two weeks of notification of the penaltyimposed by the President. Such an appeal shall have theeffect of suspending the application of that penalty. TheBureau may, not later than four weeks after the lodging of
the appeal, annul, confirm or reduce the penalty imposed,
without prejudice to the external rights of appeal open tothe Member concerned. Should the Bureau fail to take adecision within the time-limit laid down, the penalty shall bedeclared null and void.
Amendment 14
Annex XVI a (new)
ANNEX XVIa
Guidelines for the interpretation of the standards of conduct
of Members
1. A distinction should be drawn between visual actions,
which may be tolerated, provided they are not offensive
and/or defamatory, remain within reasonable bounds anddo not lead to conflict, and those which actively disruptany parliamentary activity whatsoever.
2. Members shall be held responsible for any failure by per-
sons whom they employ or for whom they arrange access
to Parliament to comply on Parliament's premises withthe standards of conduct applicable to Members.
The President or his representatives may exercise discipli-
nary powers over such persons and any other outside personpresent on Parliament's premises.
P6_TA(2006)0022
Implementation of the European Charter for Small Enterprises
European Parliament resolution on implementing the European Charter for Small Enterprises
(2005/2123(INI))
The European Parliament ,
— having regard to its resolution of 9 March 2005 on the mid-term review of the Lisbon Strategy (1),
— having regard to the Presidency Conclusions of the Lisbon European Council in March 2000;24.11.2006 C 287 E/258 Il- Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
(1) OJ C 320 E, 15.12.2005, p. 164.
— having regard to the Presidency Conclusions of the Barcelona European Council in March 2002;
— having regard to the Report of the High Level Group chaired by Wim Kok, following the meeting of
the Barcelona European Council;
— having regard to the Presidency Conclusions of the Brussels European Council in March 2005;
— having regard to the Commission Communication of 2 February 2005, entitled “Working together for
growth and jobs: A new start for the Lisbon Strategy” (COM(2005)0024);
— having regard to the Commission's fifth report on the implementation of the European Charter for
Small Enterprises (COM(2005)0030),
— having regard to the European Charter for Small Enterprises, endorsed by the European Council in
Santa Maria da Feira in June 2000,
— having regard to its resolution of 9 June 2005 on strengthening European competitiveness — the
effects of industrial change on policy and the role of SMEs (1),
— having regard to Rule 45 of its Rules of Procedure,
— having regard to the report of the Committee on Industry, Research and Energy and the opinions of
the Committee on Economic and Monetary Affairs and the Committee on Employment and SocialAffairs (A6-0405/2005),
A. whereas the European Council has adopted the strategy of making Europe the most competitive and
knowledge-based economy in the world,
B. whereas the Commission has launched a policy of “think small first”, and proposed new programmes
for small and medium-sized enterprises (SMEs), notably an Entrepreneurship Action Plan,
C. whereas the Commission communication of 2 February 2005 on a new start for the Lisbon Strategy
overlooks small enterprises, even though the Lisbon European Council had declared that small enterpri-ses were the backbone of the European economy and job creation,
D. whereas the European Charter for Small Enterprises has been adopted by the Member States of the
European Union, the accession and candidate countries, associated states, and the Commission, raising
to 35 the number of countries in which it applies; whereas the mechanisms for applying the Charterare based on the open method of coordination,
E. whereas the Commission outlined the key instructions for reforms at EU level by focusing on 8 main
actions accompanied by around 100 regulatory, financing and policy development actions to be carried
out prior to 2008,
F. whereas the European Council has called for faster implementation of the Charter,
G. whereas professional organisations are playing an active role in applying the Charter and whereas they
are anxious to increase their participation; whereas small businesses' assessment of the Charter's content
is positive,
H. whereas there is still a shortage of relevant information on small and micro-businesses and whereas
insufficient knowledge of such businesses is a brake on the development of effective entrepreneurialpolicies,
I. whereas, following a Council recommendation, the Commission's fifth implementation report on the
Charter concerns three of its ten lines for action, education for entrepreneurship, better regulation andovercoming skills shortages,24.11.2006 C 287 E/259 Il-Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
(1) Texts Adopted, P6_TA(2005)0230.
J. whereas small enterprises and craft enterprises are two of the main engines for increasing employment
in Europe; whereas they play a vital role in competitiveness and innovation, as well as in professional
training, and are an essential element of social cohesion in urban and rural areas,
K. whereas the High Level Group, the Commission and the European Council proposed and determined a
new start for the Lisbon process,
The European Charter for Small Enterprises
1. Welcomes the application of the Charter beyond the European Union; considers that it is playing a
positive role in the preparation of the accession and candidate countries, and that the Charter's implemen-
tation should be encouraged in the pre-accession strategy;
2. Highlights the responsibility of the Member States and EURO-MED partner countries for more tho-
rough implementation of the Charter and encourages them to learn from each other through the exchange
of good practice in this area;
3. Highlights the importance of small enterprises in delivering the Lisbon objectives of stronger, lasting
growth and more and better jobs;
4. Supports the principle of applying the Charter in the associated states; considers that it represents an
excellent vehicle for the approximation of legislation between those states and the European Union; wishesthe Charter to have a consistent place in the European Neighbourhood Policy's projects;
5. Considers that the open method of coordination between the states is relevant, but that it should not
exonerate the Commission from active participation in implementing the Charter;
6. Wishes the structure of small businesses' professional organisations, especially at the regional level to
be strengthened, and for those organisations to be better involved; considers that the annual conferenceson the Charter should be complemented by other regular meetings to structure the exchange and dissemi-nation of best practice; calls for the promotion of cooperation and collaboration projects involving small
enterprises;
7. Points out that the Charter concerns small businesses and this special purpose is what makes it
worthwhile; nevertheless, with due regard for its special purpose, considers that the Charter's actions forsmall businesses should be incorporated in, and supplemented by, the general policy for SMEs based on
binding measures not only at Community level but also within Member States, where sharing of best prac-
tice should be specifically encouraged; notes, in particular, that the tenth and final line for action onstrengthening the representation of the interests of small enterprises requires a review to be completed ofhow the interests of small businesses are represented at European Union and national level, includingthrough the social dialogue; stresses that this is a key requirement, given that the current composition of
the social partners is primarily reflective of larger businesses and their employees; calls, while noting that
the Commission's current implementation report focuses on three other key priority areas of the Charter,for early completion and publication of this review; in the meantime, calls on employers' representatives torepresent the interests of small businesses without delay in their role as social partners;
8. Points out that the concept of “small enterprise” includes businesses of different sizes, character and
activity, whose situations and requirements vary; calls on the Commission to use the mechanisms of theCharter and to cooperate with professional organisations representing small enterprises to overcome thelack of available information and data on such enterprises and on their needs and potential; bearing inmind the specific nature of craft enterprises, reiterates its request that detailed and accurate economic and
statistical analyses of such enterprises be carried out and that a fresh boost be given to work on craft enter-
prises;24.11.2006 C 287 E/260 Il- Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
The content of the Commission's report
9. Notes that the report does not give a consistent overview of the situation in all Member States; calls
on the Commission, in future reports, not only to analyse individual countries but to carry out a critical,complete yet concise assessment of all Member States and associated states in order to make specific com-parisons possible;
10. Is surprised at the rather complex presentation of the report, which varies in density depending on
the version concerned; would have appreciated a more systematic and more critical review;
11. Notes that progress in the area of entrepreneurship is rather patchy and in many cases has little effect
in terms of actual benefits for enterprises; considers that better coordination with the EntrepreneurshipAction Plan is required; points out that the involvement of businesses in such actions is an essential condi-tion for their success; stresses, in particular, the need to enhance the opportunities of small and micro-busi-nesses to make use of European programmes given the difficulties they encounter in gaining access to such
programmes;
12. Considers that the SME Envoy performs a useful function in externally connecting small enterprises
with the Community environment, and calls therefore on the Commission to promote coordination bet-ween the Envoy and bodies representing small enterprises and craft enterprises in respect of all Communityissues; considers that this role could be more effectively enhanced if the Envoy could also be more vocalinternally, by being invited to attend and contribute to committee discussions in Parliament on proposed
legislation so that the needs of SMEs can be more fully explored in due time;
13. Appreciates the very important role that international collaboration between Chambers of Commerce
can play in improving the competitiveness of small enterprises, particularly at a time in which globalisationleads to more and more enterprises, concentrations and cartels expanding internationally;
14. Welcomes the Commission's willingness to improve SMEs' access to EU programmes; stresses that it
is important to facilitate their access to structural funds and promote other initiatives to improve access toprivate capital flows for the benefit of small enterprises, including the creation of microfinancing facilities
for flexible forms of women or family-run enterprises, by helping to cofinance projects and providing qua-
lified and financially accessible information, in particular through the Euro Info Centres and the InnovationRelay Centres;
15. Points out that undertakings in outlying and rural areas are predominantly small in size; stresses the-
refore the need for increased funding in the form of special measures and investment programmes andextension of the innovation network to encompass outlying small businesses, for which access to innova-tion is of vital importance; recommends simplified procedures for the creation of regional and local funds
of risk capital in cooperation with institutions dealing with technological development and innovation such
as technological incubator centres, high-tech centres, technological parks etc.;
16. Stresses that the purpose of the report is to strengthen the small-enterprise dimension in Community
policy by drawing up best practices and streamlining the existing policy instruments; given that smallenterprises are recognised as a major motor for creating and increasing employment and innovation inEurope as well as fostering social and regional development; regards it as vital that both the role and the
needs of SMEs be generally considered when any legislative proposal is being developed, not just proposals
specifically concerning small enterprises;24.11.2006 C 287 E/261 Il-Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
17. Notes that small and craft enterprises are an irreplaceable source of technological innovation;
requests that the Competitiveness and Innovation Programme and other research and innovation program-
mes, as well as regional policy, should facilitate the development of such innovation and support the initia-tives taken by these enterprises; stresses that innovation should not be confined to technology, but that italso concerns the modernisation of the activities and services of small and craft enterprises, includingmodernisation for social and job creation purposes;
18. Recognises that Member States are best placed to oversee bankruptcy legislation; nevertheless believes
that it is not enough simply to exchange best practice, and calls therefore on the European Union toencourage further development and fostering of business support networks at regional and local level thatwould provide support to small enterprises to relaunch their business;
19. Welcomes the progress made by the Member States in the area of legislation on bankruptcy; points
out that a number of financial obstacles are still hampering the development of small and micro-businesses,particularly their access to lending, and that measures to this end should therefore be taken at Communitylevel; repeats its view that the European Investment Bank and European Investment Fund should be better
used to support the growth of such businesses, especially those working in the field of innovation and
technological development; also considers that facilitating the transfer of businesses will significantly boostthe viability of small businesses; calls for more extensive joint European initiatives to promote the establish-ment of small businesses and use to greater advantage their investment potential; considers that EU measu-res should — in accordance with the subsidiarity principle — supplement and underpin national policies;
20. Calls on the Commission and the Council to strengthen the financial instruments for small and craft
enterprises, particularly mutual guarantee systems;
21. Draws attention once again to persistent fiscal impediments, particularly as regards investment; con-
siders that this action area should be a priority, in order to give SMEs easier access to capital; suggests, for
instance, that European subsidies for small businesses should be exempt from corporation tax;
22. Believes that tax and administration systems relating to the creation and the development of small
businesses should be simplified, that tax obstacles to all forms of cross-border economic activity should be
eliminated, for instance by a common system of value added tax, and that the fight against illegal state aid
in the form of harmful tax competition should continue; supports in particular the Commission proposalsfor a pilot scheme for home state taxation for SMEs, which provide a short-term solution for small busines-ses and supplement the principal measure in this area — the common consolidated corporate tax base;urges Member States to reform and simplify their tax systems relating to the creation and the development
of small businesses, to provide incentives for innovative companies and to abolish disadvantages created by
tax systems for equity financing;
23. Calls not only for tax relief for small enterprises but also for a reduction in bureaucratic obstacles,
particularly in the launch phase;
24. Believes that the Member States and the Commission have failed to grasp the scale of the considera-
ble challenge that the European Union will face over the next ten years as millions of small and craft enter-prises cease to operate because of the retirement of those who run them, with the danger that several mil-lion jobs will be lost; considers that it is a priority of major importance for the Union to ensure that such
enterprises are handed on and taken over; calls on the Commission and Council to draw up a strategy to
encourage and facilitate the handing on and taking over of small and craft enterprises;24.11.2006 C 287 E/262 Il- Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
25. Notes that, in terms of impact analysis, the Member States' progress is still limited; is still awaiting
the adoption by the Commission of a definitive method for carrying out impact assessments; asks the Com-
mission and the Member States to define detailed objectives for simplifying the present regulatory frame-work, sector by sector; calls for that exercise to pave the way for effective simplification for small busines-ses; calls, moreover, on the Commission and the Member States actually to make use of the results of theimpact assessments and incorporate them in their legislative proposals;
26. Believes that, to ensure a level playing field for SMEs, the Commission must ensure that all legislation
is implemented uniformly across all Member States and that in the case of non-compliance, rapid infringe-
ment procedures are applied;
27. Calls on the Member States to ensure that the possibility of exempting small businesses from certain
regulatory requirements is effectively implemented, as the Charter proposes; emphasises that the simplifica-tion of legislation generally and the exemption of SMEs from certain regulatory obligations, as proposed inthe Charter, are useful means of alleviating the burden of administrative expenditure and procedures for
SMEs;
28. Notes the differences which apply in respect of education in entrepreneurship and the nurturing of
the entrepreneurial spirit in schools; recognises that the development of business skills should be an objec-tive of national secondary education programmes in all the Member States; recognises the importance ofthe first line for action in the Charter, relating to “education and training for entrepreneurship”, whichemphasises the need to support business innovation and worker training, to develop entrepreneurship from
an early age in lessons and training courses devoted to business in secondary school, university and techno-
logical training, to encourage close cooperation with research centres, to encourage public support foryoung entrepreneurs and to establish links between the various sectors of public administration; considersthat the formation of business clusters of small enterprises could be one effective way to foster job crea-tion;
29. Considers that, in the case of training, the results are still a long way from meeting the needs expres-
sed; repeats its wish to see special consideration given to groups of small enterprises within the framework
of the Leonardo da Vinci apprentice exchange programme; expects the Member States to develop and sup-port a range of performance-oriented training opportunities; repeats its wish to see an exchange pro-gramme set up for workers, from apprentices upwards, to make it possible for them to complete a vocatio-nal training period abroad, thereby encouraging their mobility;
30. Proposes to strengthen the cooperation between Euro Info Centres, the Commission and the Euro-
pean Union's information offices and to involve associated business structures, as this would give SMEs bet-
ter access to information;
31. Calls on the Commission, the Council and Member States to start the process of modernisation of
the Charter and re-launch the implementation process with priorities of the Lisbon agenda; considers thatrevision of Charter should be the focus of the next annual conference on the Charter; welcomes the prac-tice followed hitherto of holding conferences on the Charter, such as those held in Dublin (2004) and
Luxembourg (2005); is in favour of the practice of holding national conferences on the Charter and recom-
mends that the mechanism for submitting reports regarding the Charter be linked to progress reports onthe Entrepreneurship Action Plan;
32. Considers that additional priorities should be introduced into the Charter, such as the promotion of
entrepreneurship as a true value of society, a considerable reduction of the stigma attached to entrepreneu-rial failure, enhanced cooperation between small enterprises, education and research institutions and sup-
port for intensive cooperation between the aforementioned actors, financial institutions and capital mar-
kets;24.11.2006 C 287 E/263 Il-Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
Evaluating the Charter's implementation
33. Calls for the countries that have not implemented the lines for action to be identified in the report
and for all the countries to be listed for each line for action, so as to have a complete overview of progressmade;
34. Stresses that if the Charter had force of law and were binding, as the European Parliament has regu-
larly requested, the involvement of Member States would be greater, making it possible to carry out a fullerand more detailed analysis; is concerned at the excessive degree of latitude allowed to Member States as towhether or not to participate in the implementation of the Charter; deplores the fact that some MemberStates are not properly implementing all the Charter's action lines and are refusing to undertake the struc-
tural reforms needed for small enterprises; calls on the Council to address this question so as to play a grea-
ter role in monitoring the implementation of the Charter;
35. Wishes best practices to be highlighted, so as to provide models of experience for each line for
action; notes that the Best Procedure projects are working well and considers that their dissemination needsencouraging;
36. Maintains that the fifth line for action covered by the Charter, “Improving online access”, should be
considered more explicitly, especially the role of the public authorities in increasing their electronic com-
munication with the small business sector;
37. Points to the need to focus more attention on, and give better guarantees as regards access to, speci-
fic Community support for micro, small, and medium-sized enterprises; maintains that it is essential to doaway with the red tape in the procedures for granting Community funds;
38. Is concerned by the lack of data on small enterprises at national and European level; recalls that relia-
ble and more complete statistical information is an essential tool when addressing the problems and needsof small businesses;
39. Calls on the professional organisations of small businesses to deliver an opinion on the Charter's
implementation at both national and European level; wants to see them more closely involved, both duringthe framing of policies and in all the decisions taken at Community level regarding small enterprises, by
setting up standing working groups for this purpose; calls on the Member States and the Commission to
ensure full and independent participation by the organisations representing all these enterprises in theEuropean social dialogue as a whole; points out that through the Charter, the Commission, in cooperationwith the Member States, could put together data on small and micro-businesses with particular referenceto the needs of small businesses, including data on the productivity and efficiency of micro-businesses com-
pared with medium-sized businesses, so as to make Community legislation more responsive to their requi-
rements and better adapt its actions, programmes and policies, including through the identification of indi-cators to assess the impact on business activity;
40. Calls for better statistics concerning the situation of small enterprises in the European Union so that
more accurate quantitative comparisons can be drawn and best practices applied more effectively;
41. Calls for a level playing field regarding capital accretion by small businesses, particularly in connec-
tion with the “Basel II” provisions - ensuring them more funds for investment in research and development
so that they can compete effectively;
42. Considers it necessary, for the sake of enhanced innovation and competitiveness, to increase the con-
tribution of trans-European networks to disseminating technology and new ideas among small businessesand to encourage staff mobility between small enterprises and higher education and research institutions;
also considers it necessary to develop more targeted research programmes focused on the commercial
application of knowledge and technology by small enterprises;24.11.2006 C 287 E/264 Il- Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
43. Is disappointed by the deadlock in the Council's negotiations on a Community patent; urges the
Commission to provide a suitable legal framework to protect patent and intellectual property rights regar-
ding the dissemination of innovatory ideas among small enterprises and all other bodies operating withinthe internal market; stresses that patents should be affordable for small businesses;
44. Welcomes the Commission's initiative to withdraw one third of screened legislative proposals to
ensure that the regulatory framework in which businesses operate is simple and of high quality; calls uponthe Member States to support the Commission in this project with equivalent measures at national level;
welcomes the Commission's proposal that new regulations at national and Community level should be
screened to assess their impact, both positive and negative, on small enterprises and entrepreneurs; requeststhat the principle of subsidiarity be more rigorously taken into account and a more systematic use be madeof impact assessments and public consultation in the development of new policy proposals; calls accordin-gly on the Commission to ensure that impact assessments of Community legislation are clearly and specifi-
cally extended to small enterprises; believes that this Commission proposal concerning new regulations
should also be formally extended to include existing regulations and that, where legislation is deemedunnecessary at Community level, it should be revised or repealed; calls on the Commission to draw up aclear timetable and action plan in order to deliver this objective;
45. Underlines the need to accelerate far-reaching structural reforms in each Member State in order to
strengthen small enterprises' competitiveness, create favourable conditions for businesses, especially small
businesses, and complete the creation of a fully-functioning internal market;
46. Calls, for that reason, for concrete policies and actions to increase investments at national and regio-
nal level; calls urgently for suitable investment incentives to be given to small businesses, such as simplifiedprocedures for supporting small investments via public development funds, venture capital funds (especiallyseed capital funds), business angel finance, investment by private individuals (micro-angels) and micro-cre-dit funds operating on a public-private partnership basis; encourages the pooling of resources and informa-
tion concerning joint projects, greater participation in projects carried out by Member States and transpa-
rency of taxation regarding policies aimed at attracting foreign investments;
47. Recognises the need for special assistance to small enterprises in implementing environmental and
social legislation;
48. Believes that all the measures laid down in the Charter to stimulate business enterprise should be
equally applicable to the self-employed, especially as regards matters of interest to them, such as social
security systems, prevention of occupational hazards, and unemployment insurance;
The Charter's future
49. Takes note of the suggestion of linking the progress reports on the Entrepreneurship Action Plan
with the reporting mechanism for the Charter, and revising the content and priorities of the Action Plan, ifneed be;
50. With a view to the possible revision of the Charter, calls for craft enterprises to be expressly recogni-
sed in the text; with this in view, hopes that the main goal of the Fourth European Conference on Craftsand Small Businesses will be to help define the common interests of craft sectors at European level and that
it will have the technical, human, financial and political means to enable it to draw up a strategy better
geared to the specific nature, needs and expectations of craft sectors;24.11.2006 C 287 E/265 Il-Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT
51. Congratulates the new Member States for actively learning from others and on their early results in
implementing the Charter though further progress must be made; draws attention to the particularly
important role played by SMEs in the new Member States, especially in those in which significant institu-tional and political changes are underway;
52. Regrets the fact that there will be no more annual Charter reports in future, as Charter reporting will
from now on be absorbed into Lisbon reporting; believes that this is certainly a backward step as far as
future focus on SMEs is concerned; further regrets that the process of Charter reporting, which involved
annual bilateral discussions with representatives of business organisations, will now lapse without suchfuture direct input from SMEs; considers that this decision should be revisited;
53. Considers that while this would make it possible to rationalise follow-up action for the two instru-
ments, it is not acceptable for implementation of the Charter to become merely a subheading of the Action
Plan;
54. Believes that consideration needs to be given to the special situation of non-profit SMEs;55. Therefore considers that this solution would be acceptable only on the following conditions:
— retaining the small and micro-businesses dimension of the Charter, with actions specifically intended
for them;
— setting up a specific follow-up and evaluation mechanism for the accession and candidate countries,
and associated states that are not party to the Action Plan;
— taking account of the participation of the professional organisations, which have a more important role
in implementing the Charter than in the Action Plan;
— maintaining the dissemination of best practices and exchanges between the Charter's signatory states;
56. Stresses that including the follow-up to the implementation of the Charter as part of the Lisbon Stra-
tegy must not be an end in itself; emphasises that, if this follow-up action is simplified in any way, this
should not be at the expense of the content and substance of the annual reports forwarded by the states
concerning follow-up to the Charter; calls therefore for these national reports to continue to focus on theintroduction of best practice, experimentation, the presentation of concrete legislative measures and speci-fic political commitments aimed at small and micro enterprises;
57. Welcomes the intention of the Commission to evaluate the implementation of the Charter in the
contextual framework of the Lisbon process;
58. Calls on the Commission to involve all representatives of small and craft enterprises in any revision
process and to take these conditions into account when it presents to Parliament a proposal for revisingthe Charter and improving its follow-up action;
59. Calls on the Council, the Commission, and the Member States to ensure that the annual report on
the Charter remains the key instrument for monitoring the development in the field of entrepreneurship;
*
**
60. Instructs its President to forward this resolution to the Council, the Commission, and the govern-
ments and parliaments of the Member States.24.11.2006 C 287 E/266 Il- Ġurnal Uffi ċjali ta' l-Unjoni Ewropea
Il-Ħamis, 19 ta' Jannar 2006MT