natgillin/translations-raw huggingface dataset:
C2- 206/88) til direktiv (EØF) om ændring af direktiv 78/660/EØF om årsregnskaber og direktiv 83/349/EØF om konsoliderede regnskaber, for så vidt angår undtagelser for små og mellemstore virksomheder og for så vidt angår opstilling og offentliggørelse af regnskaber i ecu.
Hence the need to draw attention to the amendments tabled by the Committee on Legal Affairs regarding the requirement, either that the shareholders should form the administrative body, or that the company's statutes should include a preferential right to purchase shares (preentio), should they be transferred to third parties, since this feature is highly symptomatic of these closely held companies.
Vi vil gerne takke Dem og dermed Parlamentet for det samarbejde, som har udviklet sig mellem Kommissionen og Parlamentet.
Consequently we believe that this directive will give a considerable boost to the small and mediumsized undertakings, which, as has already been said and as I repeat, cannot fail to contribute greatly to employ ment within our Community in the coming years.
De ved, at der er sket vigtige forandringer i løbet af de få måneder, hvori den nye Kommission har kunnet videreføre dette samarbejde, forandringer, som man uden at overdrive kan betragte som for bedringer.
WOLFF (LDR). — (FR) Mr President, ladies and gentlemen, although very few comments are called for on the aim of this proposal, there are one or two very important remarks to make none the less.
Vi har for første gang gjort forsøg på at træffe skriftlig aftale om, hvad der er nødvendigt for at kunne udvide Parlamentets muligheder i forbin delse med udarbejdelsen af retsregler.
MARQUES MENDES (LDR). — (PT) Mr President, ladies and gentlemen, the value and usefulness of developing small and mediumsized undertakings economically and socially within the Community is an acknowledged fact.
Vi har kunnet indgå den vigtige aftale om borgernes ret til at indgive andragender for blot at nævne to eksempler.
Consequently, everything done with a view to facilitating the creation and develop ment of such enterprises should meet with our full approval and support.
Jeg tror, at det er meget vigtigt, at også det nye Parlament fortsætter dette samarbejde, og jeg er sikker på, at der er vilje hertil.
I thus fully endorse the proposal by the Commission, particularly after the amendments introduced in the proposals by the Committee on Legal Affairs and Citizens' Rights, which I shall support, as I did in Committee.
Kommissionen vil derfor støtte alle nødvendige initiativer for allerede nu at styrke og beskytte Parlamentets rettigheder forud for en grundlæggende reform af institutionerne.
In addition to this, in view of the measures in force until now and the derogations that were possible, mechanisms must be introduced to ensure equal treatment for all such enterprises and eliminate unfair competition.
Lafuente López (ED), ordfører. — (ES) Hr. for mand, alle foranstaltninger, der sigter mod at fremme oprettelse af små og mellemstore virksomheder ved at afskaffe de værste hæmsko og overdrevne former for kontrol, bidrager til at skabe arbejdsplad ser og må altid hilses velkommen.
The point of this directive, you maintain, is to extend the benefit of the scope of these provisions and derogations in the fourth Council directive of 25 July 1978 to small businesses and, under certain conditions, to mediumsized ones too.
Derfor vedtog Parlamentet tidligere på året et forslag fra Kommissionen vedrørende det tolvte direktiv om enkeltmandsselskaber, og derfor forelægges der nu et forslag, der sigter mod at fritage små og mellemstore virksomheder for visse forpligtelser, som det fjerde og syvende direktiv fastsætter for selskaber i almindelighed med hensyn til regnskaber, dokumenter, offentliggørelse, kontrol og revision.
And it does, you add, not only make the SMUs' life easier but also creates equal conditions for all such companies in the Community. You say that, if the derogations are extended, these companies need not have their accounts checked by one or more qualified persons.
Jeg vil gerne ønske Dem og alle de af Deres kolleger, der er på valg, held og lykke.
Laying down the thresholds does nothing to clarify the notion of SMU or SMI.
Må jeg tillige takke for Deres venlige ord, hr. formand. Hvis der nogen sinde skulle blive behov for et eksempel på, at man også i sit eget medlemsland og måske netop dér
Who will say when the accounts are appropriate if not someone from the outside?
') Debat om aktuelle og uopsættelige sporgsmål af væsentlig betydning (indsigelser) : se protokollen.
There is no way we should forget the associates' responsibility to their economic and social environment, or their
(Bifald)
No 2-378/109
Besse (S), ordfører for udtalelsen fra Udvalget om Økonomi, Valutaspørgsmål og Industripolitik. — (FR) Hr. formand, alle her er glade for de små og mellemstore virksomheder, men når der er tale om disses udvikling, består der mindre uenigheder, hvilket Udvalget om Økonomi, Valutaspørgsmål og Industripolitiks møderesultater vidner om.
Wolff general responsibilities, usually confined to their con tribution, the weakness of their own capital and the possibilities, while keeping proper accounts, of taking more than reasonable amounts of the capital of the said company without any reservations being able to be made.
Skønt Udvalget om Økonomi, Valutaspørgsmål og Industripolitik er af en anden opfattelse, er vi ligeledes enige i Kommissionens forslag om, at disse selskaber kan fritages for forpligtelsen til at lade deres årsregnskab revidere af en eller flere personer, der er autoriseret til at revidere regnskaber, samt for pligten til offentliggørelse efter så stramme kriterier som gør sig gældende for større selskaber i henhold til det fjerde direktiv.
enterprises, and so this proposal now is an important move towards improving the business environment for small and mediumsized enterprises. They are as far as possible to be freed from red tape and left to concentrate on their business, and I think the broad agree ment between the Commission on Legal Affairs and Citizens' Rights and the Commission will help us to convince the Council too that this is the right approach.
Dette er efter vores mening indlysende korrekt, eftersom en sådan byrde ville være for tung for et selskab af denne størrelse, og det samme gør sig gældende med hensyn til nødvendigheden af årligt at indføre alle deres statusopgørelser, noter og beretninger i et handels- eller selskabsregister.
Let me sum up in four points what we are trying to do. Firstly, no small companies which are closely held, that is to say companies owned and managed by the same people, which are not part-owned by any other company and have no shareholding in any other com pany, and whose shares are not freely transferrable, are governed by the fourth Directive.
Dette er efter vores mening alt for belastende og unødvendigt for selskaber af denne type, og derfor kan vi ikke acceptere ændringsforslag nr. 8 af Delorozoy eller nr. 6 af Peter, som jeg i øvrigt må indrømme, at jeg ikke forstår, hverken dets indhold eller hvorfor det er indføjet i artikel 4 i forslaget, Da det er uforståeligt, må jeg tilråde, at man stemmer imod.
Secondly, exemptions for small companies will no longer be at the discretion of the Member States but opted for by the companies themselves, which makes far better sense if the aim is to make things easier for them. Thirdly, the information which small companies are required to append to their annual accounts as notes to the balance sheet and profit and loss account is to be abridged.
Det foreliggende direktivforslag har til formål at lempe på offentliggørelsen af små og mellemstore virksomheders regnskaber og at sikre en mere ligelig behandling af disse virksomheder.
Fourthly, it will now be possible for com panies to keep their annual accounts available for inspection at their registered offices rather than send ing them to the official registry.
Efter at have sagt dette vil jeg sige, at jeg i lighed med Udvalget om Økonomi, Valutaspørgsmål og Industripolitik går ind for forenklinger, men ikke fejlagtige eller farlige forenklinger.
I should also like to emphasize the fact that the Economic and Social Committee has considerable reservations on these various points, as does the Com mittee on Economic and Monetary Affairs and Industrial Policy, and they were indeed underscored by Mr Besse just now.
Det er glimrende at give oplysninger til banker, forsikringsselskaber, stat og kreditorer, men vi synes også, at det vil være rigtigt at give oplysningerne til disse virksomheders ansatte.
I do not think it is a good idea, for the firms themselves are not calling for it, to create conditions which will in any case have to be altered later on, as the tax authorities will be able to demand different documents.
Sammenfattende siger vi ja til at forenkle, men ikke farlige eller endog — for at være lidt mere nuanceret — unyttige forenklinger.
But we do not think it appropriate that the Member States should provide merely for measures rather than penalties in the event of failure to keep proper accounts.
Det skulle være hensigten med ændringsforslagene fra Udvalget om Økonomi, Valutaspørgsmål og Industripolitik og den udtalelse, som jeg har forelagt udvalget og Parlamentet i dag.
That runs counter to the practice hitherto. We should like to retain the notion of penalties, which do not necessarily have to be based on criminal law but may equally well be based on civil law.
Endelig er den vigtigste nyskabelse i dette — i sin helhed interessante — projekt, at et hvilket som helst selskab, hvad enten det er stort, lille eller mellemstort, kan opstille og offentliggøre sine års regnskaber og konsoliderede regnskaber i ecu — også ved fremlæggelse af statusopgørelsen i de enkelte medlemsstater — og samtidig angive omregningsmetoden.
BANGEMANN, Vice-President of the Commission. — (DE) Mr President, I am particularly happy to be giving an opinion on the Commission's behalf in this debate, because as President of the Council during the term of the German presidency I myself suggested concessions of this kind for small and mediumsized enterprises.
Derfor mener vi ikke, at denne anvendelsesmulighed skal kunne begrænses i visse tilfælde, sådan som det anføres i ændringsforslag nr. 10 og 11 fra Udvalget om Økonomi, Valutaspørgsmål og Industripolitik.
Consequently I should also like to thank the rapporteur, Mr Lafuente, for his broad approval of the Commission's proposal.
Som det anføres i forslagets begrundelse, håber vi, at der hermed kan foretages et skridt på vejen henimod europæisk monetær integration, og vi anser dette
As you know, we have made quite considerable pro gress in the approximation of company law in respect of reporting obligations. On the other hand, of course, that has meant problems for small and mediumsized
At lempe de administrative og rent bureaukratiske krav, der stilles til små og mellemstore virksomheder, er et middel til at lette deres oprettelse og udvikling og dermed også et middel til at styrke det økonomiske og sociale mønster.
On the one hand they have com plained about the standards of television but then, on the other hand, they have not dealt with the European Community at all but have taken the other route via the convention towards a much more deregulated approach.
Derudover — i lyset af gældende regler og mulige undtagelser — bør man indføre mekanismer, der stiller disse virksomheder lige, så der ikke forekommer illoyal konkurrence.
We await from the Commission precise answers and convincing details of programmes on the proposals for the amendment of Article 4, and the same applies to the Council.
Derfor fortjener betænkningen min støtte — og jeg siger »min«, fordi holdningen i min gruppe ikke er helt » fredelig «.
I thank the two Commissioners, Messrs Bangemann and Dondelinger who, with their constant readiness to listen and to help have made a very detailed examination of the subject possible in all its stages.
Jeg kan nemlig desværre ikke kan gå ind for de af hr. Delorozoy's stillede ændringsforslag, da de til syvende og sidst vil tilføje teksten nogle elementer, der ikke giver nogen mening der.
Other proposals from the Committee on Legal Affairs aim to provide stronger support for independent production, and to re-establish standards of quality governing the various forms of advertising.
Vi tilslutter os derfor fuldt ud fritagelsen for visse regnskabsmæssige forpligtelser.
The real point of contention, however, is still the question of European quotas.
Det skal understreges, at dette ikke betyder, at stater, der frivilligt ønsker at opretholde sine krav, bliver pålagt at indføre disse regskabsmæssige undtagelser — intet forhindrer dem i at opretholde deres krav.
We would have preferred to see a much tighter regime and we are rather hoping that when Mr Bangemann finally gives his reply to this he will make it quite clear that, at least in principle, we are devoted to the idea of a European quota.
Det afgørende er, at der på fællesskabsplan gives tilladelse til at indføre undtagelser til fordel for små og mellemstore virksomheder.
Certainly, my contacts with the trade unions in this field would suggest that they see this as a rather better solution than having nothing at all.
Muligheden for at forelægge regnskabet i ecu bør også fremhæves, da den går i retning af at erkende, at den monetære union bør oprettes, og ecu'en bør styrkes inden for Fællesskabet.
May I be allowed to say, on a personal note, that Article 20, which allows Member States to apply wider-ranging regulations to strictly national net works, is very difficult to implement, and certainly cannot be used to endorse abnormal positions of dom inance that would distort the rules of competition and variety of initiative.
Derfor støtter jeg Lafuente-betænkningen fuldt og helt.
I think their behaviour has been quite shocking.
Derfor har Udvalget om Retlige Anliggender og Borgernes Rettigheder stillet ændringsforslag til for slaget til direktiv om ændring vedrørende kapitalens størrelse for de selskaber, der falder ind under denne ordning, som jeg skal gentage bliver tilladt, men ikke pålagt.
In short, without true pluralism and the start of supranational control — and this is also why it is important to have a directive, a first instrument for the flexible harmonization of the laws of Member States — the Community will make no contribution to asserting the productive ability and innovative enthusiasm of its citizens, or their democratic right to information. mation.
Loftet er kun blevet forhøjet med 10%, for hermed åbnes der mulighed for, at medlemsstaterne kan indføre disse undtagelser i forhold til virksom hedernes udvikling og fællesskabsøkonomien i almindelighed.
I hope that Parliament, by accepting the amendments proposed in the first place by the Committee on Legal Affairs, will continue today, and in any event tomorrow, its enthusiastic commitment to the implementation of these aims.
Lafuente López (ED), ordforer. — (ES) Hr. for mand, jeg tager ordet for at få rede på et spørgsmål i forbindelse med ændringsforslagene, for i mine papirer er der kun nævnt tre ændringsforslag fra Udvalget om Økonomi, Valutaspørgsmål og Industripolitik, og talsmanden for dette udvalg har omtalt syv ændringsforslag.
COLLINS (S), draftsman of the opinion of the Com mittee on the Environment, Public Health and Con sumer Protection. — Mr President, as someone who has been taking part in these debates on broadcasting since, I think, 1981 I should like to record my thanks to Mr Barzanti for the way in which he has handled this matter over that time.
Jeg vil gerne have oplyst, om der er tale om tre eller syv ændringsforslag, og derefter vil jeg meddele min holdning til forslagene.
We have been impressed in the Committee on the Environment, Public Health and Consumer Protection by the fact that it is no longer possible to envisage controlling broadcasting at national level in the era of satellite television. It is a
Under udarbejdelsen af betænkningen har jeg og min administrationsafdeling kun fået udleveret tre ændringsforslag fra Udvalget om Økonomi, og ikke syv.
In other words, ladies and gentlemen, it should be possible to receive television broadcasts in countries other than the Member State; this is also very important for the film and television industry in Europe, which currently operates in small, cartelized national markets and therefore cannot enjoy
Jeg finder det vigtigt, at de lukkede selskaber med tages.
I will give you just one statistic: 80% of films made in the European Community never leave their country of origin.
Disse små og mellemstore selskaber er selskaber, hvor virksomhedslederens personlighed, evner og påvirkning gør sig gældende i selve den juridiske og økonomiske organiseringsform.
increasing VAT on cinema tickets, which means doubling VAT for cinemas in Belgium, France, West Ger many, Greece and Spain and increasing it by around 14% for cinemas in Portugal.
Wolff (LDR). — (FR) Hr. formand, kære kolleger, selv om dette forslag kun giver anledning til få kommentarer med hensyn til dets mål, afføder det imidlertid nogle meget vigtige bemærkninger.
ELLES, The Lady (ED), Chairman of the Committee on Legal Affairs and Citizen's Rights. — Mr President, first of all I would like to welcome the presence here this morning of the President-in-Office, Mr Solbes Mira.
Hidtil har begrebet mellemstore virksomheder ikke været defineret, og det varierer fra den ene medlemsstat til den anden, men uden enig-
After all, it would be very much resented in America if we were to object to films made in New Jersey being prevented from being shown on TV screens in California.
Marques Mendes (LDR). — (PT) Hr. formand, kære kolleger, værdien og betydningen af den økonomiske og sociale udvikling i Fællesskabets små og mellemstore virksomheder er en kendsgerning, der er slået fast.
Finally, I warmly welcome, at last, the provisions in Article 22 of the common position which will protect minors from the showing of gratuitous violence and pornography on TV screens throughout the European Community.
Derfor fortjener alt, hvad der gøres for at lette oprettelsen og udviklingen af sådanne virksom heder vor støtte og omsorg.
A provision should be added to the Treaty of Rome which stipulates that protection of cultural diversity in the Community is also a task of the EC.
Derfor er jeg helt enig i Kommissionens forslag, navnlig med de ændringsforslag, der er stillet af Udvalget om Retlige Anliggender og Borgernes Rettigheder, som jeg slutter mig til, ligesom jeg gjorde det i udvalg.
Again, let me, on behalf of the committee and, if I may, on behalf of Parliament, thank Mr Barzanti very warmly for the work that he has done over the years, not only months, in bringing this draft directive to the floor of this House today. I know that my words will
Bangemann, næstformand i Kommissionen. — (DE) Hr. formand, det er mig en særlig glæde under denne forhandling at få lov til at afgive Kommissionens udtalelse, fordi jeg selv under det tyske formandskab som formand for Rådet foreslog sådanne lettelser for små og mellemstore virksomheder.
be warmly supported by all Members of Parliament and the representatives of the other Community institutions when I thank him for the persistence, determination and, I would say, open-mindedness with which he has approached this matter in bringing this draft directive here this morning.
Forslagets artikel 1, punkt 2, præciserer, at medlemsstaterne i deres lovgivninger skal indføre egnede foranstaltninger for det tilfælde, at disse virksomheder ikke fører de nødvendige regnskaber. Men vil det ikke kun være en udenforstående kontrol, der kan afgøre, om regnskaberne er uegnede?
The final text is undoubtedly — I say so in all honesty and I am convinced of it — not only the only one politically feasible, but also the most ambitious possible in the Community context at the present time.
Med hensyn til den lovpligtige kontrol, der skal afskaffes, betragter jeg den fortsat som helt uundværlig.
Each of its components is the result of extremely intensive debate and of complex compromise formulas.
Man må bestemt ikke glemme parthavernes ansvar over for de økonomiske og sociale omgivelser og ej heller, at deres ansvar sædvanligvis er begrænset til den indskudte kapital, at deres egenkapital er beskeden, og at de, selv om de fører et ordentligt bogholderi, har mulighed for i urimeligt omfang at bruge af virksomhedens midler, uden at der kan gribes ind.
SOLBES MIRA, President-in-Office of the Council. — (ES) Ladies and gentlemen, I have listened with great interest to the statements that have been made, and I should like particularly to thank Lady Elles for her kind words.
Som bekendt har vi gjort ganske betragtelige frem skridt i forbindelse med tilnærmelse af selskabsretten, for så vidt angår virksomhedernes regnskabsaflæggelse.
I think that the presentation by Mr Barzanti concern ing the common position adopted by the Council on 12 April 1989 is of particular interest.
De skal såvidt muligt fritages for bureaukratiske krav, så de kan koncentrere sig om deres egentlige virksomhed, og jeg vil tro, at den omfattende overensstemmelse mellem Udvalget om Retlige Anliggender og Borgernes Rettigheder og Kommissionen vil hjælpe os til også at overbevise Rådet om, at det er det rigtige udgangspunkt.
My gratitude and respect for the task accomplished must go especially to Mr Barzanti. He has shown absolute dedication and a profound knowledge of the issues, and of course the proposals for amendments put forward reflect a very clear defence of positions of this Parliament.
Jeg vil gerne i fire punkter resumere, hvad det drejer sig om.
The final result of this exercise has been to unlock the debate and achieve the common position we have before us today.
For det første skal alle små lukkede selskaber, altså hvor aktionæren og lederen er identiske, og der ikke er tale om, at andre selskaber har aktier i selskabet, eller at selskabet har aktier i andre selskaber, og aktierne ikke frit kan overdrages, holdes uden for det fjerde direktivs anvendelsesområde.
And I should like to stress to you that it is essential, in our opinion, not to change any of the fundamental components of that common position: any change that might call into question the delicate balance that has been achieved may give rise to fundamental difficulties.
For det andet skal undtagelserne til fordel for de små selskaber ikke længere være en valgmulighed for medlemsstaterne, men for virksomhederne, hvilket er væsentligt fornuftigere, hvis man vil gøre livet lettere for dem.
If we were unable to finally adopt it in the Council, we would be faced with a grave res ponsibility for having let slip the opportunity to get an audiovisual Europe on the move.
For det tredje skal de oplysninger begrænses, som de små selskaber i et bilag til årsregnskabet skal afgive som forklaring til status og driftsregnskab.
And I use the phrase 'get it on the move' because, from the standpoint of the Presidency — and also, I believe, from the stand point of the Commission — this directive is only the foundation stone in a much more ambitious edifice we are constructing.
For dem, der har gjort noget, er der tale om et tilbageskridt, ikke mindst på et tidspunkt hvor nogle af Fællesskabets medlemsstater prøver på at tilnærme sig de andre.
As you are well aware, three years of discussion by the Council of this proposal for a directive revealed the strongly divergent views of Member States regarding its content.
I artikel 1 nævnes der en ny selskabstype. Artikel 12 vil pålægge medlemsstaterne rent generelt at fritage alle små selskaber for lovpligtig kontrol.
Comparison of these various positions enabled us to make progress, although in doing so we had of course to choose between a directive less ambitious than it might have been, and no directive at all.