natgillin/translations-raw huggingface dataset:
L 300 от 17.11.2007г., стр. 47). и че срокът за транспонирането на тази директива все още тече до 31 декември 2008 г.; изразява опасението, че по-нататъшни изменение на тези директиви може да доведе до загуба на съдържание в хармонизираните правила за преобразуване;
47). and that the transposition deadline for this directive is 31 December 2008; fears that further amendments to these directives could lead to the harmonised company conversion rules being deprived of substance;
Директива 2006/68/ЕО на Европейския парламент и на Съвета от 6 септември 2006 г. за изменение на директива 77/91/ЕИО на Съвета относно учредяването на акционерни дружества и поддържането и изменението на техния капитал (ОВ L 264 от 25.09.2006 г., стр. 32) и че срокът за транспонирането на тази директива все още тече до 15 април 2008 г.; в тази връзка обръща внимание върху резултатите от проучването на осъществимостта на алтернативен режим за поддържане на капитала, проведено от KPMG;
Directive 2006/68/EC of the European Parliament and of the Council of 6 September 2006 amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the maintenance and alteration of their capital (OJ L 264, 25.9.2006, p.32). and that the transposition deadline for this directive is 15 April 2008; highlights in this connection the results of the KPMG feasibility study on an alternative capital maintenance regime;
XBRL) дават възможност задълженията за оповестяване да се изпълняват по икономичен, ефикасен и бърз начин; приветства с оглед опростяването на Първа и Единадесета директиви в областта на дружественото право стремежа към намаляване на задълженията за предоставяне на информация; въпреки това, подчертава, че, както и в случая с други мерки за опростяване, изискванията за оповестяване също следва да се преразгледат за всеки отделен случай чрез конкретни, индивидуални мерки за опростяване въз основа на цялостна оценка на въздействието; предлага, изключенията за малките и средни предприятия, както и за микропредприятията да се концентрират върху намаляването на административната тежест и разходите, но не следва да застрашават оправданите потребности от информация;
Stresses that auditing of accounts and disclosure requirements for publicly traded companies are vital to the sound functioning of the internal market, and that new technologies such as electronic reporting formats (e.g. XBRL) should make it possible to meet disclosure requirements economically, efficiently and swiftly; welcomes, with a view to the simplification of the First and Eleventh Company Law Directives, the aim of reducing disclosure requirements; however, underlines that, as with other simplification measures, disclosure requirements should be reviewed on a case-by-case basis by means of concrete, individual simplification measures based on thorough impact assessments; suggests that exemptions for SMEs and micro-entities should focus on reducing administrative burdens and costs, but should not jeopardise justifiable information needs;
Директива 2006/46/EО на Европейския парламент и на Съвета от 14 юни 2006 г. за изменение на Директива 78/660/ЕИО на Съвета относно годишните счетоводни отчети на някои видове дружества, Директива 83/349/ЕИО на Съвета относно консолидираните счетоводни отчети, Директива 86/635/ЕИО на Съвета относно годишните счетоводни отчети и консолидираните счетоводни отчети на банки и други финансови институции и Директива 91/674/ЕИО на Съвета относно годишните счетоводни отчети и консолидираните счетоводни отчети на застрахователните предприятия (ОВ L 224 , 18.06.2006 г., стр. 1). и държавите-членки разполагат с време за транспониране на посочената директива до 5 септември 2008 г., и че, от друга страна, разширяването на ЕС увеличи разнообразието на европейските икономики и че одитът допринася за подпомагането на развитието на продуктивна, стабилна и отговорна пазарна икономика;
Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ L 224, 18.6.2006, p.1). , with the Member States having until 5 September 2008 to transpose this directive and, on the other hand, that EU enlargement has increased the diversity of European economies and that auditing is helping to encourage the development of an efficient, healthy and responsible market economy;
Директива 2003/71/ЕО на Европейския парламент и на Съвета от 4 ноември 2003 г. относно проспекта, който следва да се публикува, когато публично се предлагат ценни книжа или когато се допускат ценни книжа до търгуване (ОВ L 345 31.12.2003 г., стр. 64).
Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading (OJ L 345, 31.12.2003, p.
Друго законодателство
Other legislation
Последици от решението на Съда на Европейските общности по делото "VW"
Consequences of the ECJ's Volkswagen judgment
Mitteilung der Kommission vom 10.7.2007 (KOM(2007) 394 endgültig) über ein vereinfachtes Unternehmensumfeld in den Bereichen Gesellschaftsrecht, Rechnungslegung und Abschlussprüfung
Commission communication of 10 July 2007 ( COM(2007)0394 ) on a simplified business environment for companies in the areas of company law, accounting and auditing
Mit ihrer Mitteilung vom 10.7.2007 weist die Kommission darauf hin, dass eine umfassende Überprüfung des einschlägigen EU-Rechtsbestandes im Bereich des europäischen Gesellschaftsrechts, der Rechnungslegung und der Abschlussprüfung unerlässlich ist, damit europäische Unternehmen konkurrenzfähiger werden und sich im scharfen globalen Wettbewerb erfolgreicher behaupten können.
In its communication of 10 July 2007 the Commission notes that a broad review of the EU acquis in the area of European business law is indispensable to allow European businesses to compete more effectively and to be more successful in a highly competitive global environment.
Für das weitere Vorgehen sieht die Kommission bei einigen Gesellschaftsrechtsrichtlinien, die vor allem innerstaatliche Sachverhalte regeln , im Wesentlichen zwei Opti o nen :
The Commission considers there are essentially two options on how to proceed for certain company law directives that address mainly domestic situations :
– Die erste Option besteht darin, zu prüfen, ob alle bestehenden Richtlinien noch benötigt werden oder ob der Gesellschaftsrechtsbestand der EU auf die Rechtsakte reduziert werden sollte, die grenzübergreifende Aspekte regeln.
– The first option is to address the question whether today all existing directives are still needed or whether the EU acquis in the area of company law should be reduced to those legal acts specifically dealing with cross-border problems.
– Die zweite, erheblich weniger weitreichende Option besteht darin, sich nur auf einzelne konkrete Vereinfachungsmaßnahmen zugunsten der EU-Unternehmen zu konzentrieren.
– The second, less far-reaching option consists in focusing only on concrete, individual simplification measures in order to help EU companies.
Für den übrigen Gesellschaftsrechtsbestand , der spezifische grenzübergreifende Fragen regelt, sowie für die Bereiche Rechnungslegung und Abschlussprüfung hält die Kommission einzelne Vereinfachungsmaßnahmen für die richtige Antwort.
With regard to the rest of the company law acquis that addresses specific cross-border problems as well as to the areas of accounting and auditing , the Commission considers individual simplification measures to be the right response.
Wird eine Aufhebung nicht für zweckmäßig gehalten, sollte erläutert werden, worin die Vorteile der bestehenden Regelung auf EU-Ebene liegen und warum sie die damit verbundenen Kosten überwiegen.
If such repeal is not considered appropriate it should be explained what the benefits are of having these rules at EU level and why these benefits outweigh the costs related to them.
Mitteilung der Kommission an den Rat, das europäische Parlament, den europäischen Wirtschafts-und Sozialausschuss und den Ausschuss der Regionen vom 4.10.2007 (KOM(2007) 592 endgültig) "Kleine und mittlere Unternehmen – Schlüsselfaktoren für mehr Wachstum und Beschäftigung.
Communication of 4 October 2007 from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions ( COM(2007)0592 ) on ‘Small and medium-sized enterprises - Key for delivering more growth and jobs.
Eine Halbzeitbewertung der zeitgemäßen KMU‑Politik"
A mid-term review of Modern SME policy’.
Im Wesentlichen werden die Schwellenwerte für KMU's gesenkt und diese daher breiter betrachtet.
Essentially the threshold values for SMEs are lowered, resulting in a broader definition of ‘small and medium-sized enterprise’.
Haltung des Berichterstatters:
Your rapporteur’s view
Der Berichterstatter begrüßt die weniger weit gehende Alternative, zumindest Teile der Dritten, der Sechsten und vermutlich auch der Zweiten Gesellschaftsrechtsrichtlinie zu vereinfachen.
Your rapporteur welcomes the less far-reaching alternative of simplifying at least parts of the Third, the Sixth and probably also the Second Company Law Directive.
Diese Richtlinien enthalten in ihrer jetzigen Form so detaillierte Bestimmungen, dass den Mitgliedstaaten kaum Spielraum bleibt, ihre jeweiligen nationalen Regelungen an die sich fortentwickelnden Bedürfnisse der Unternehmen und interessierten Kreise im Allgemeinen anzupassen.
In their present form these directives contain such detailed provisions that the Member States are left with hardly any scope to adapt their national rules to the developing needs of firms and stakeholders in general.
Insbesondere scheinen einige Berichtspflichten der Dritten und der Sechsten Richtlinie aus heutiger Sicht überzogen.
In particular some of the reporting requirements in the Third and Sixth Directives seem to be out of date.
Die Art und Weise, wie nach diesen Richtlinien Informationen über Unternehmen veröffentlicht werden müssen, trägt noch immer nicht allen Möglichkeiten Rechnung, die die Technologie heute bietet.
The way in which information on companies is required to be published under these directives still does not take into account all the opportunities offered by present-day technology.
Nach den Vorschriften der Ersten Gesellschaftsrechtsrichtlinie müssen bestimmte Angaben, die in das Handelsregister der Mitgliedstaaten einzutragen sind, auch in den nationalen Gesetzblättern veröffentlicht werden.
Under the terms of the First Company Law Directive , certain information requiring to be entered in the commercial register of the Member States also has to be published in the national legal gazettes.
In den meisten Fällen entstehen den Unternehmen hierdurch unnötige Zusatzkosten, die in Zukunft vermieden werden könnten, da diese Informationen heutzutage online über elektronische Handelsregister verfügbar sind.
In most cases this entails unnecessary additional costs for companies, which could be avoided in future since this information is now available online via electronic commercial registers.
Die speziellen Offenlegungspflichten für Zweigniederlassungen der Elfte Gesellschaft s rechtsrichtlinie bringen für viele Unternehmen aufgrund einzelstaatlicher Formvorschriften erhebliche Kosten mit sich.
The special disclosure requirements for branches in the Eleventh Company Law Directive entail considerable costs for many companies owing to national procedural rules.
Diese Kosten müssen auf ein Minimum gesenkt werden, indem Möglichkeit für mitgliedstaatliche Formvorschriften beschränkt wird.
These costs must be reduced to a minimum by restricting the scope to enact national procedural rules.
Der Vorschlag aus Anhang 3 für eine Anpassung des Status der Europäischen Gesellschaft an die jüngste Rechtsprechung des Europäischen Gerichtshofs, könnte gleichzeitig mit den vorgeschlagenen Modernisierungs- und Vereinfachungsmaßnahmen durchgeführt werden.
The proposal in Annex 3, for adapting the status of the European Company in line with the most recent case law of the European Court of Justice, could be implemented in tandem with the proposed modernisation and simplification measures.
In den Bereichen Rechnungslegung und Abschlussprüfung würde kleinen und mittleren Unternehmen eine weitere Vereinfachung der Richtlinien zugute kommen.
In the fields of accounting and auditing, a further simplification of the directives would benefit small and medium-sized enterprises.
Mit der Vierten, der Siebenten und der Achten Richtlinie hat sich die Qualität der Finanzberichterstattung und Abschlussprüfung durch harmonisierte Rechnungslegungs- und Prüfungsvorschriften erheblich verbessert.
The Fourth, Seventh and Eighth Directives have significantly improved the quality of financial reporting and auditing through harmonised accounting and auditing rules.
Auch wenn am übergeordneten Ziel dieser Richtlinien ‑ die Qualität der Rechnungslegung und Prüfung in der EU kontinuierlich zu verbessern - festgehalten werden sollte, bringen die bestehenden Anforderungen im Rahmen dieser Richtlinien dennoch unnötig schwerfälligen bürokratischen Aufwand mit sich.
While the over-arching objective of these directives – to continually improve the quality of accounting and auditing in the EU – should be upheld, the requirements they currently impose entail an unnecessarily heavy bureaucratic burden.
Der Bürokratieabbau für KMU kann jedoch nur dann erfolgreich sein, wenn er sowohl auf EU- als auch auf Mitgliedstaatenebene in Angriff genommen wird.
However, the dismantling of bureaucracy for SMEs can only be successful if it is undertaken both at European and at Member State level.
Von entscheidender Bedeutung ist, dass die für verschiedene Zwecke (Steuern, Statistik, Sozialversicherung, Beschäftigungserhebung) durchgeführte Berichterstattung auf Mitgliedstaatenebene zusammengelegt und so der Gesamtaufwand für die Unterhaltung mehrerer Rechnungslegungs- und Berichtssysteme reduziert wird.
It is crucial that the reports compiled for various purposes (taxes, statistics, social insurance, employment surveys) should be put together at Member State level, thus reducing the overall burden of maintaining several accounting and reporting systems.
Gleichzeitig mit dem aktuellen Vereinfachungsvorhaben für KMU hat der International Accounting Standards Board (IASB) den Standardentwurf eines IFRS für kleine und mittlere Unternehmen veröffentlicht.
At the same time as the current simplification plans for SMEs, the International Accounting Standards Board (IASB) has published a draft standard IFRS for SMEs.
Die gegenwärtigen Arbeiten des IASB zur Rechnungslegung von KMU reichen möglicherweise nicht aus, um europäischen KMU das Leben wirklich zu erleichtern.
It is possible that the current work of the IASB on accounting for SMEs will not be sufficient to make life really easier for European SMEs.
Erfolg versprechend ist die Maßnahme, „Kleinstbetriebe“ von der Anwendung der Rechnungslegungsrichtlinien auszunehmen.
One promising measure is the exemption of ‘micro-entities’ from the scope of the accounting directives.
Für Kleinstbetriebe bedeutet die Erstellung des Jahresabschlusses eine besondere Belastung bei gleichzeitigem geringen allgemeinem Interesse an den Abschlüssen.
Drawing up an annual set of accounts represents a particular burden for such entities, and there is little general interest in these accounts.
Wären Kleinstbetriebe von den Rechnungslegungsrichtlinien ausgenommen, könnten die Mitgliedstaaten nach eigenem Ermessen entscheiden, welche Auflagen für diese Unternehmen gelten sollen.
If micro-entities were to be exempted from the accounting directives, the Member States could decide at their own discretion which rules should apply to such firms.
Wohlgemerkt haben viele Mitgliedstaaten die Kategorie „Kleinstbetriebe" bereits eingeführt.
Several Member States have in fact already introduced a category of 'micro-entities’.
СТАНОВИЩЕ НА КОМИСИЯТА ПО ИКОНОМИЧЕСКИ И ПАРИЧНИ ВЪПРОСИ (*)
OPINION of the Committee on Economic and Monetary Affairs (*)
относно опростена бизнес среда за дружества в областите на дружественото право, счетоводството и одита
on a simplified business environment for companies in the areas of company law, accounting and auditing
Комисията по икономически и парични въпроси призовава Комисията по правни въпроси, в качеството си на водеща комисия, да включи в своето предложение за резолюция следните предложения:
The Committee on Economic and Monetary Affairs calls on the Committee on Legal Affairs, as the committee responsible, to incorporate the following suggestions in its motion for a resolution:
А6-0032/2008. , в която Парламентът представи възгледите си за положението на малките и средни предприятия в Европейския съюз във връзка с МСФО;
A6-0032/2008 . , in which Parliament presented its views on the situation of SMEs in the European Union as regards the IFRS;
4. препоръчва координация между данъчните органи на държавите-членки, за да се стандартизира изискваната от предприятията информация с оглед опростяване;
Recommends coordination between the Member State tax authorities in order to standardise the information requested of enterprises with a view to simplifying matters;
Gabriele Albertini, Mariela Velichkova Baeva, Pervenche Berès, Slavi Binev, Sebastian Valentin Bodu, Sharon Bowles, Udo Bullmann, Manuel António dos Santos, Christian Ehler, Elisa Ferreira, Jean-Paul Gauzès, Robert Goebbels, Donata Gottardi, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in ‘t Veld, Othmar Karas, Piia-Noora Kauppi, Wolf Klinz, Christoph Konrad, Guntars Krasts, Kurt Joachim Lauk, Astrid Lulling, Gay Mitchell, Cristobal Montoro Romero, Lapo Pistelli, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Olle Schmidt, Peter Skinner, Margarita Starkevičiūtė, Ieke van den Burg, Cornelis Visser, Sahra Wagenknecht
Gabriele Albertini, Mariela Velichkova Baeva, Pervenche Berès, Slavi Binev, Sebastian Valentin Bodu, Sharon Bowles, Udo Bullmann, Manuel António dos Santos, Christian Ehler, Elisa Ferreira, Jean-Paul Gauzès, Robert Goebbels, Donata Gottardi, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in ‘t Veld, Othmar Karas, Piia-Noora Kauppi, Wolf Klinz, Christoph Konrad, Guntars Krasts, Kurt Joachim Lauk, Astrid Lulling, Gay Mitchell, Cristobal Montoro Romero, Lapo Pistelli, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Olle Schmidt, Peter Skinner, Margarita Starkevičiūtė, Ieke van den Burg, Cornelis Visser, Sahra Wagenknecht
Harald Ettl, Werner Langen, Thomas Mann, Gianni Pittella, Bilyana Ilieva Raeva
Harald Ettl, Werner Langen, Thomas Mann, Gianni Pittella, Bilyana Ilieva Raeva
PE 400.707
PE 400.707v02-00
– като взе предвид общата позиция на Съвета (11488/1/2007 – C6‑0034/2008 ),
– having regard to the Council common position (11488/1/2007 – C6‑0034/2008 ),
Приети текстове от 20.6.2007 г., P6_TA(2007)0267 . относно предложението на Комисията до Европейския парламент и до Съвета ( COM(2006)0636 ),
Texts adopted 20.6.2007, P6_TA(2007)0267 . on the Commission proposal to Parliament and the Council ( COM(2006)0636 ),
– като взе предвид препоръката за второ четене на комисията по околна среда, обществено здраве и безопасност на храните ( A6‑0102/2008 ),
– having regard to the recommendation for second reading of the Committee on the Environment, Public Health and Food Safety ( A6‑0102/2008 ),
РЕГЛАМЕНТ (ЕО) №.../ 2007 НА ЕВРОПЕЙСКИЯ ПАРЛАМЕНТ И НА СЪВЕТА
REGULATION (EC) No .../ 2007 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
РЕГЛАМЕНТ (ЕО) №.../ 2008 НА ЕВРОПЕЙСКИЯ ПАРЛАМЕНТ И НА СЪВЕТА
REGULATION (EC) No .../ 2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
от относно забраната за износ и безопасното съхранение на метален живак
of on the banning of exports and the safe storage of metallic mercury
от относно забраната за износ и безопасното съхранение на метален живак , живачен сулфид, живачни съединения и някои съдържащи живак продукти
of on the banning of exports and the safe storage of metallic mercury , cinnabar ore, mercury compounds and certain mercury-containing products
Reinstating first reading Amendment 1.
Reinstating first reading Amendment 1.
като взеха предвид Договора за създаване на Европейската общност, и по-специално член 175, параграф 1 от него и, във връзка с член 1 от настоящия регламент, член 133 от него,
Having regard to the Treaty establishing the European Community, and in particular Article 175(1) thereof and, in relation to Article 1 of this Regulation , Article 133 thereof ,
като взеха предвид Договора за създаване на Европейската общност, и по-специално член 175, параграф 1 от него,
Having regard to the Treaty establishing the European Community, and in particular Article 175(1) thereof,
Reinstates first reading Amendment 2.
Reinstates first reading Amendment 2.
(-1) Настоящият регламент е обоснован от необходимостта от опазване на здравето на човека и околната среда.
(-1) This Regulation is motivated by the need to protect human health and the environment.
Reinstating first reading Amendment 19.
Reinstating first reading Amendment 19.
(1) Живачните емисии са признати за глобална заплаха, което дава основание за предприемане на действия на регионално, национално и световно равнище.
(1) Mercury releases are recognised as a global threat that warrants action at regional, national and global level.
(1) Живачните емисии са признати за глобална заплаха, което дава основание за предприемане на действия на местно, регионално, национално и световно равнище.
(1) Mercury releases are recognised as a global threat that warrants action at local, regional, national and global level.
Reinstating first reading Amendment 3.
Reinstating first reading Amendment 3.
(2) В съответствие със съобщението на Комисията до Съвета и Европейския парламент „Стратегия на Общността относно живака”, е необходимо да се намали рискът от експозиция на живак както за хората, така и за околната среда.
(2) In accordance with the Communication from the Commission to the Council and the European Parliament "Community Strategy Concerning Mercury", it is necessary to reduce the risk of exposure to mercury for humans and the environment.
(2) В съответствие със съобщението на Комисията до Съвета и Европейския парламент „Стратегия на Общността относно живака” и с резолюцията на Европейския парламент от 14 март 2006 г. 1 относно тази стратегия, е необходимо да се намали рискът от експозиция на живак както за хората, така и за околната среда.
(2) In accordance with the Communication from the Commission to the Council and the European Parliament "Community Strategy Concerning Mercury", and with the European Parliament's resolution of 14 March 2006 1 on that strategy, it is necessary to reduce the risk of exposure to mercury for humans and the environment.
Reinstating first reading Amendment 4.
Reinstating first reading Amendment 4.
(3а) Европейският парламент и Съветът признават екологичните и социалните проблеми, които произтичат от затварянето на мините за живак в провинция Almadén (Испания), и считат за целесъобразно да се приемат адекватни компенсационни мерки, с цел да се позволи намирането на приложими решения за местната околна среда, заетост и икономическа дейност в засегнатата област .
(3a) The European Parliament and the Council recognised the environmental and social problems arising from the closure of the mercury mines in the district of Almadén ( Spain ) and considered it advisable to adopt adequate compensation measures in order to allow the area affected to find viable solutions for the local environment, employment and economic activity.
Освен това в горепосочената си резолюция от 14 март 2006 г. Европейският парламент изрази становището, че мините в Almadén биха били подходящо място за безопасното складиране на метален живак.
Furthermore, in its abovementioned resolution of 14 March 2006 the European Parliament took the view that the mines in Almadén would be a good site for the safe storage of metallic mercury.