natgillin/translations-raw huggingface dataset:
Overdragelse af virksomheder: Kommissionens henstilling nu vedtaget
Transfer of Small and Medium-Sized Enterprises: A Recommendation from the Commission
7. december 1994 en henstilling til medlemsstaterne angående overdragelse af små
Transfer of SMEs: A Recommendation from the Commission p.
Overdragelse af virksomheder: Kommissionens henstilling nu vedtaget s. 1 og mellemstore virksomheder.
1 n the initiative of Commissioner Raneiro Vanni d'Archirafi, last 7 December the European Commission adopted a recommendation addressed to the Member States on the transfer of small and medium-sized enterprises.
Dette nye tiltag til fordel for SMV er en konkreti
This new initiative in favour
P sering af forslagene i »det integrerede program til fordel for SMV og håndværk« med henblik på at forbedre virksomhedernes rammevilkår. Til erindring skal nævnes, at
O of SMEs lends substance to the proposals announced in the Integrated programme in Favour
Således skønnes henved 10% af Unionens virksomhedsluk ninger — svarende til tabet af 30.000 firmaer og 300.000 arbejdspladser pr. år — at være
It is estimated that nearly 10% of all bankruptcy petitions in the Community — representing at least 30,000 businesses and 300,000 jobs each year — are the result of a badly managed succession.
Christos Papoutsis, kommissionsmedlem med ansvar for SMV og turisme s. 2 grundet i en dårligt styret overdragelse. Problemet vil blot blive endnu værre fremover, idet 25% af de virksomheder, der hver beskæftiger 50-1000 mennesker, forventes at skifte ejere i løbet at de næste ti år.
This problem occurs in all Member States and will become increasingly acute in the years to come as an estimated 25% of enterprises employing between 50 and 1000 workers will have to change ownership over the next 10 years.
Udvalget til forbedring af erhvervsklimaet s.3
Committee on Improving and Simplifying the Business Environment p. 3
Kommissionen har været klar over, at der måtte gribes ind på dette område, og arrangerede derfor i 1993 en kongres bestående af eksperter fra alle medlemsstater.
Recognising the need for action in this field, in 1993 the Commission arranged a seminar attended by experts from all the Member States who drew up a series of recommendations regarding fiscal, legal, financial and human aspects.
Ekspertpanelet formulerede en række henstillinger på fiskalt, juridisk, finansielt og menneskeligt plan. På grundlag af såvel disse forslag som ideer fra et antal europæiske og nationale organisationer, fandt Kommissionen frem til en række løsninger, der forekom at være de bedste »praktikker«.
Based on these proposals and other ideas put forward by European and national organisations, the Commission identified a number of solutions which appeared to represent best practice and set them out in a Communication on the transfer of businesses that was adopted on 29 June 19942.
Initiativerne blev samlet i Kommissionens henstilling om over dragelse af virksomheder, der blev vedtaget den 29. juni 1994 2).
Many statements stressed the importance of transfers to the survival of businesses and thus welcomed the Commission's guidelines.
Inspireret af de indhøstede meningsytringer udarbejdede Kommissionen en henstilling angående de bedste nuværende praktikker i med lemsstaterne, som det anbefales at overføre til lande, hvor tilsvarende foranstaltninger endnu ikke er truffet.
Drawing on these comments, the Commission has produced a recommendation which describes the best practices in use in Member States and recommends their incorporation into national law in the countries that have not yet adopted any similar measures. sures.
Generaldirektorat XXIII Erhvervspolitik, Handel, Turisme og Erhvervsdrivende Foreninger
Directorate general XXIII Enterprise policy, Distributive Trades, Tourism and Cooperatives
MÅNEDLIG 77/DA 1-1995 Udkommer 10 gange om året
MONTHLY 77/EN 1-1995 10 editions per year
Målet med henstillingen3) er at lette overdragelsen af små og mellemstore virksomheder og dermed undgå, at de opløses, således at SMV-strukturen og de tilhørende arbejdspladser kan bevares.
The purpose of the recommendation3is to facilitate the transfer of small and medium-sized enterprises in order to prevent their liquidation and to safeguard the fabric of SMEs and the jobs they represent.
For at nå dette mål bør medlemsstaterne iværksætte foranstaltninger med henblik på at:
In order to attain this objective, the Member States should take measures to:
1. bevidstgøre de erhvervsdrivende om de problemer, firmaoverdragelser fører med sig, og anspore dem til at forberede denne fase, mens de endnu er i stand hertil; 2. tilbyde SMV finansielle vilkår, der øger chancerne for en vellykket overdragelse; 3. give de erhvervsdrivende mulighed for at planlægge overdragelsen effektivt; 4. sikre kontinuiteten af personselskaber og enkeltmandsfirmaer; 5. sikre vellykkede overdragelser af familievirksomheder ved ikke at beskatte salg eller fri afhændelse så meget, at firmaernes videreførelse bringes i fare; 6. anspore til overdragelse til udenforstående, især når der ikke findes nogen efterfølger inden for fami lien.
1. heighten the business owner's awareness of the problems inherent in transfers and encourage him to prepare for this operation within his lifetime; 2. create a financial environment conducive to the successful transfer of SMEs; 3. enable the businessman to prepare for the transfer in an efficient way: 4. ensure the continuity of partnerships and sole proprietorships; 5. provide for the success of family transfers by ensuring that the levying of inheritance tax or gift tax does not jeopardise the survival of the business; 6. encourage transfer to a third party when there is no heir within the family.
Planlægningen af overdragelser er meget ofte mangelfuld.
Quite often, little or no attention is paid to the transfer of ownership.
En undersøgelse, som er foretaget i Belgien, viser, at 68% af de erhvervsdrivende aldrig har skænket emnet en tanke.
A study prepared in Belgium shows that 68% of entrepreneurs have never thought about the question of succession.
Det er således vigtigt, at med lemsstaterne støtter alle initiativer i retning af at bevidstgøre, informere og uddanne virksomhedslederne.
This is why Member States are promoting all measures aimed at increasing the awareness, information and training of heads of enterprises.
Desuden bør erhvervslivet tilbydes egnede værktøjer til at kunne forberede overdragelserne effektivt.
Likewise, enterprises should be provided with the appropriate means of adequately preparing for transfer.
Medlemsstaterne anmodes derfor om at fjerne alle lovmæssige og fiskale hindringer, der kan hæmme forberedelsen, såsom oprettelsen af den bedst egnede juridiske status. Her sigtes ikke mindst til oprettelse af aktieselskaber.
Member States should work to eliminate legal and fiscal barriers to preparatory transactions such as adopting the most appropriate legal status, particularly to forming a private limited company.
Ved overdragelser, der ikke er planlagt, hvilket ofte er tilfældet ifm. enkeltmandsfirmaer og personselskaber, bør virksomhedens kontinuitet sikres ud over selve overdragelsen fra en generation til den følgende.
Similarly, as long as no preparations have been made for transfer, as is often the case with sole ownership companies or partnerships, the continuity of such enterprises should be ensured from one generation to the next.
Kommissionen henstiller derfor om, at man indfører princippet om personselskabers kontinuitet i tilfælde af en af parthavernes død, at selskabskontrakter gives forrang frem for ensidigt forpligtende aftaler med enkelte parthavere, samt om at sikre, at virksomhedens fortsatte eksistens ikke kan blive truet af familie- og arveretlige forhold eller krav om betaling af finansiel kompensation.
Consequently, the Commission recommends establishing a principle of continuity for partnerships should one of the partners die; recognising the primacy of the partnership contract over unilateral acts of the individual partners; and finally ensuring that family law, the law of succession and the payment of financial compensations do not endanger the enterprise's continued existence.
Ved overdragelse af en virksomhed inden for familien, har tyngden af de arve- og gaveretlige påbud en afgørende indflydelse på, hvorvidt forehavendet lykkes eller ej.
The specific weight of succession rights and gift taxes gives these a crucial influence over the success or failure of the transfer of a family enterprise.
For at sikre betalingen af arveafgift skal en fransk virksomhed ifølge en undersøgelse, der er foretaget i Frankrig, i 8 år erlægge 88% af sit overskud, mens den tilsvarende andel i Belgien er 46%, i Italien 33% og i Tyskland 21%.
A study prepared in France indicates that, in order to be able to pay rights of succession, a French company must spread out 88% of it annual profits over a period of 8 years; a Belgian enterprise 46%; an Italian 33%; and a German 21%.
Derfor henstiller Kommissionen nu til medlemsstaterne om at lette beskatningen af aktiver ifm. overtagelse ved arv eller fri afhændelse på betingelse af, at efterfølgerne effektivt viderefører virksomheden, samt om at skatteansættelsen af firmaer finder sted under hensyntagen til deres værdimæssige udvikling efter de tidligere indehaveres død.
Therefore, as long as the inheritors effectively continue the business activity, the Commission recommends that Member States lighten the tax burden in the event of succession or donation; postpone or stagger the payment of succession rights or gift taxes; and finally, ensure that company tax assessments take into consideration the value of the enterprise after the owner's death.
Erhvervsdrivende har i disse år stadigt sværere ved at finde en efterfølger inden for familien.
Enterprise heads are today increasingly aware of the difficulties involved in finding a successor within their own families.
Denne situation skyldes ikke alene familiemønstrenes udvikling men også de potentielle køberes ændrede holdning over for begrebet familievirksomhed, og endvidere, når det drejer sig om højteknologiske brancher, manglende kvalifikationer.
This situation is due not only to changes within the structure of the family, but also to changing attitudes amongst potential successors with regard to family businesses and to a lack of qualification where the enterprise deals with high technology.
For at sikre virksomhedens overlevelse må det derfor overvejes at afhænde denne til udenforstående.
To ensure a company's survival, therefore, the owner must make plans to transfer it to a third party.
På denne baggrund anbefaler Kommissionen, at man fremmer salget af virksomheder, hvis ejere stadig er i live, gennem skattelettelser, der skal give dem mulighed for at gå på pension. Der bør her vælges en måde, der ansporer til geninvestering af den derved indvundne kapital.
With this in mind, the Commission recommends that the owner be given fiscal encouragements to sell the enterprise within his lifetime by granting him tax reductions during retirement, and by encouraging the reinvestment of the capital gains earned in the operation.
Endelig foreslås det i henstillingen at lette arbejdstageres firmaovertagelse i skattemæssig henseende.
In addition, the Commission suggests making it easier fiscally for employees to take over the enterprise.
Forbedring af virksomhedernes rammevilkår. Reinhard SCHULTE-BRAUCKS Rue de la Loi, 200 (AN80) - B-1049 BRUXELLES - Fax: + 32-2/295.97.84
For further information: EUROPEAN COMMISSION DG XXIII-A1 — Promotion of Enterprises and Improvement of their Environment Reinhard SCHULTE-BRAUCKS rue de la Loi, 200 (AN80) B-1049 BRUSSELS Fax:+ 32-2/295.97.84
Den »nye« Europa-Kommission: Christos Papoutsis — Europa-kommissær med ansvar for SMV og turisme
The 'New' European Commission: Mr Christos PAPOUTSIS is the Commissioner responsible for Small and Medium-Sized Enterprises and Tourism
Som det vil huskes, godkendte Europa-Parlamentet den 21. juli 1994 valget af Jacques Santer som »udnævnt formand« for Europa-Kommissionen.
As our readers will recall, on 21 July 1994 the European Parliament approved the choice of Mr Jacques SANTER as 'President designate' to head up the European Commission.
Efter, at medlemsstaternes regeringer i samråd med J. Santer havde udpeget de ønskede, nye kommissionsmedlemmer, skulle disse i »krydsild« i Parlamentet, hvilket er en helt ny fremgangsmåde.
After consulting the President designate, the governments of the Member States nominated their candidates for Commissioner.
Disse offentlige høringer, der fandt sted først i januar, gav de
These candidates were — according to a totally new procedure — then subject to hearings and approval by the European
3) Denne henstilling bringes i EFT i slutningen af februar 1995.
This recommendation will appear in the Official Journal of the European Communities at the end of February 1995.
Christos Papoutsis er født i Larissa, Grækenland, i 1953, og har en økonomuddannelse.
Mr Christos PAPOUTSIS, an economist by profession, was born in Larissa, Greece in 1953.
Han har været medlem af PA.SO.K's udøvende bestyrelse samt af det europæiske socialistpartis formandskab siden 1988.
He is a member of the executive council of PASOK and has been a member of the Presidium of the Party of European Socialists since 1988.
Papoutsis blev EP-medlem i 1984 og har været næstformand for Parlamentets socialistiske gruppe siden 1987.
Before being nominated as member of the European Commission on 18 January 1995, Mr Papoutsis had been a member of the European Parliament since 1987 where he was a member of the EP Committee on Foreign Affairs and Security, a member of the EP Budget Committee (since 1984), and a member of the Interparliamentary Delegation for Relations with the United States (since 1989).
Han har siden 1984 siddet i Parlamentets budgetudvalg og har desuden været medlem af den interparlamentariske EØF/USA-delegation siden 1989 og derudover næstformand for den tilsvarende EØF/Canada-delegation fra 1984-89.
He had also served as vice-president of the Interparliamentary Delegation for Relations with Canada from 1984 to 1989.
Som Europa-kommissær er Christos Papoutsis ansvarlig for områderne: Energi og Euroatoms Forsyningsagentur, Små og mellemstore virksomheder (SMV) og Turisme.
Commissioner PAPOUTSIS is currently responsible for Energy and the Euratom Supply Agency; small and medium-sized enterprises (SMEs); and tourism.
I sin tale under høringen den 9. januar 1995 fremhævede Christos Papoutsis først og fremmest den vigtige rolle, SMV kan komme til at spille for de strukturelle tilpasninger, der er nødvendige for at kunne fuldføre det indre marked og bekæmpe arbejdsløsheden.
During his hearing on 9 January 1995, Mr Christos PAPOUTSIS first of all underlined the important role that small and medium-sized enterprises could play in achieving the structural adaptations necessary for the completion of the single market and in winning the fight against unemployment.
Disse tilpasninger bør ske i nært samarbejde mellem Unionens instanser, medlemsstaterne, virksomhederne og arbejdstagerne. Som følge heraf, erklærede Papoutsis, må SMVs rammevilkår styrkes via fælles aktioner til forbedring af infrastrukturerne, af adgangen til finansiering og af det tværnationale samarbejde.
These adaptations must be achieved in close collaboration between the European Union, Member States, enterprises and workers.
Sektoren må desuden sikres adgang til EU-programmerne og især dem, der vedrører forskning, teknologisk udvikling og strukturpolitikkerne.
They must also be given access to Community programmes, in particular to those bearing on research and technological develop ment or structural policy.
I sine svar på præcise spørgsmål fra parlamentarikerne understregede Papoutsis, at SMVs administrative byrde skal lettes på såvel nationalt som EU-niveau, ligesom han igen lagde vægt på SMVs afgørende betydning for beskæftigelsen.
In reply to specific questions posed by the Members of Parliament, Mr Christos PAPOUTSIS emphasised that the administrative burden weighing against SMEs must be lightened, both at the national and Community levels.
Af samme grund må de ansatte sikres en bedre uddannelse, således at sektoren bliver i stand til at klare det indre markeds udfordringer og til at ekspandere, såvel i retning af Central- og Østeuropa som af de sydlige middelhavslande, hvor SMV er helt grundlæggende for økonomien.
Employee training must be strengthened so that enterprises can meet the challenges of the single market, and extend their field of action both to the countries of Central and Eastern Europe and of the Southern Mediterranean where they constitute a basic component of the economy.
I øvrigt er der til fordel for middelhavslandene netop blevet vedtaget et »fællesskabsprogram«, der på basis af gensidige fordele forstærker Unionens bånd til disse områder.
A Community programme in favour of Mediterranean countries was recently adopted which will strengthen the EU's ties with these countries on the basis of mutual advantages.
Unionens indsats skal ikke kun begrænses til SMV men må også omfatte kooperativer, gensidige selskaber og erhvervsdrivende foreninger.
The Community's action must not be limited to SMEs alone, but must likewise extend to cooperatives, mutual benefit societies and associations.
På baggrund af de mangeartede virksomhedsformer, der eksisterer, vil det blive nødvendigt at foretage en definering i forhold til de bedst egnede størrelser inden for de forskellige kategorier. »Vi må fremavle en europæisk erhvervsprofil og udstyre virksomhederne med en europæisk status for dermed at styrke deres jobskabende funktion«.
In view of the diverse forms such enterprises may take, an important task will be to determine the ideal size used in defining them. 'We must bring out the European character of these enterprises and establish a European status for them so that on this basis they can play a stronger role in creating of new employment.
Hvad angår turisme, må Unionens rolle styrkes, fastslog C. Papoutsis, idet han dog samtidig erkendte den nationale og regionale kompetence på området. »Der må ved revideringen af unionstraktaten etableres en EU-turismepolitik ved, at der indføjes et særskilt kapitel herom«.
On the subject of tourism, while recognising the competencies of Member States and of the regions, Mr PAPOUTSIS made clear that the role of the European Union must be reinforced.
Herved vil det blive muligt af afstikke rammerne for turismens forskellige aspekter og lægge grunden til en almindelig opfattelse af EU-området som en samlet helhed.
'During the treaty's revision, a Community tourism policy must be established by introducing a specific chapter on the subject.'
I løbet af de kommende måneder vil der ifm. udgivelsen af den nye grønbog om turisme blive afholdt en stor debat på alle berørte niveauer (regionalt, nationalt, sektorialt).
This addition would lay the foundation for establishing a framework for the different aspects of tourism and would encourage the perception of the EU as a single touristic space.
Denne høring vil ifølge C. Papoutsis give mulighed for at uddybe alle facetter inden for et politisk område af stor strategisk betydning for Unionen.
Over the next few months a Green Paper on Tourism will be published and the ensuing, far-reaching debate involving all concerned parties in the industry (the regions, the States, operators) will, in the Commission's opinion, provide a deeper understanding of all aspects of this strategically important policy of the European Union.
Endelig slog den nye kommissær klart til lyd for en styrkelse af GD XXIII, såvel af den del, der beskæftiger sig med SMV, som af enheden for turisme.
Finally, Commissioner PAPOUTSIS clearly stated his support for bolstering DG XXIII with regard both to SMEs and to tourism.
Alle EP-medlemmerne lyttede med stor interesse til C. Papoutsis indlæg.
The Members of Parliament were greatly interested in Mr PAPOUTSIS' declarations.
Oplysningen Europa-Kommissionen GD XXIII — Forbindelser mellem institutionerne Jocelyne GAUDIN Rue de la Loi, 200 (AN80) - B-1049 BRUXELLES Tlf.: +32-2/295.09.76 — Fax: +32-2/296.62.78
For further information: EUROPEAN COMMISSION DG XXIII — Interinstitutional Relations Jocelyne GAUDIN rue de la Loi, 200 (AN80) B-1049 BRUSSELS Tel: +32-2/295.09.76 Fax:+ 32-2/296.62.78
Første møde i Udvalget til forbedring af erhvervsklimaet
Committee on Improving and Simplifying the Business Environment: Its First Meeting
Som nævnt i »det integrerede program til fordel for SMV og håndværk« består »Udvalget til forbedring af erhvervsklimaet« af medlemsstaternes ansvarlige repræsentanter på området administrativ forenkling samt af medlemmer af de europæiske erhvervsorganisationer.
The Committee on Improving and Simplifying the Business Environment, which was announced by the integrated programme for SMEs and approved by the Council on 28 September 1994, is composed of representatives from the Member States who have a responsibility for administrative simplification, and six members from the European business organisations.
Disse eksperter har til opgave at analysere rammevilkårene for SMV-sektoren, der på grund af sine begrænsede ressourcer er hårdere tynget af de administrative byrder end de store selskaber.
It will consider the environment for SMEs which, due to their limited resources, suffer more than larger companies from administrative burdens.
Udvalget, der skal mødes 2-3 gange om året, vil få en styrende funktion, hvorimod informationsudvekslingen mellem medlemsstaterne om de bedste praktikker skal foregå i bredere forumer, arrangeret af Kommissionen.
The Committee will meet approximately two or three times a year to lay out guidelines, while the detailed work of considering national
Udvalget til forbedring af erhvervsklimaet afholdt sit første møde den 9. december 1994 i Bruxelles.
The first meeting of the Committee on Improving and Simplifying the Business Environment was held in Brussels on 9 December 1994.
Der var enighed om, at det større forums første debatemne skulle være forenklingen af de administrative procedurer ifm. virksomhedens etablering og udvikling i sine første år.
It was decided that the first forum will look at simplifying the administrative procedures surrounding setting up and operating a business in its first years of existence.
Det første forum vil formentlig blive afholdt i juni 1995.
It will most likely be held in June 1995.
Tanken er, at man via udvekslingen af detaljerede oplysninger om de bedste praktikker og den nyttige lære, der kan drages heraf, vil kunne finde frem til pragmatiske løsninger, som vil være brugbare over hele Unionen.
The intention is to have a detailed exchange of information on best practice in order to see whether there are lessons to be learned which could lead to practical and operational solutions in the Community.
Medlemsstaterne kan lade sig repræsentere fra såvel nationalt som regionalt niveau, ligesom repræsentanter fra samtlige europæiske erhvervsorganisationer vil blive inviteret som aktive deltagere i forumet.
Members States can be represented at the national, regional or local level. Representatives from all European professional organisations will be invited to participate actively in the forum.
Det samme gælder for de nationale erhvervsorganisationers repræsentanter samt for selvstændige erhvervsdrivende og virksomhedsledere.
Representatives from national professional organisations as well as free­lance workers and directors of enterprises will also be invited.
Udvalget til forbedring af erhvervsklimaet samles næste gang i marts 1995.
A further meeting of the Committee on Improving and Simplifying the Business Environment will be held in March 1995.
Her skal der udarbejdes program og vælges diskus­sionsemner for forumet til juni om etablering af virksomheder.
It will draw up the programme and select the topics to be studies at the forum on the creation of enterprises in June 1995.
De følgende forumer kommer til at hånde om vanskelighederne ifm. virksomhedsoverdragelse og ­udvikling.
Successive forums will deal with the difficulties involved in transfer­ring and developing an enterprise.