INTRODUÇÃO AO DIREITO FISCAL DAS EMPRESAS (Portuguese Edition)

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The Commission believes that one of the most important elements of a stable banking system is the strengthening of the financial safety net. That includes not only the enhancement of certain areas of the regulation but also the commitment to reinforce the supervision. The Commission is also aware of inspectors' criticism. The Commission is currently discussing with the Spanish authorities this report and possible follow-up. Die Kommissionsverordnung EU Nr. The imposition of these duties will raise the prices for these products considerably, placing an additional burden on European consumers already hard-pressed by the ongoing eurozone recession.

A majority of the Member States on the Anti-Dumping Committee voted democratically against the imposition of these provisional anti-dumping measures. Can the Commission explain why it took the unusual step of disregarding this vote? Can the Commission comment on this blatant information discrepancy?

In the tableware case, the investigation showed dumping by Chinese manufacturers caused damage to EU industry. These measures are not against EU interests. The fact that a majority of Member States, upon consultation, opposed the Commission proposal to impose provisional measures does not undermine the fact that the case was technically solid.

No parties directly representing the interests of consumers claimed that they would be affected by the anti-dumping measures. Measures are intended to create a level playing field for all economic operators concerned and restore fair competition. There are no indications that measures will lead to anti-competitive practices by EU manufacturers. The investigation revealed that the five sampled importers employed people in the importation and resale of ceramic table and kitchenware products.

This figure does not include people employed for the production of goods that were not part of the investigation or for other activities, like retailing. What information is missing? If it is another party, what organisation is the Commission referring to? When does the Commission intend to publish a final report on competition in the Irish bus market, given that the date given for publication has now passed? Can the Commission state whether or not it is aware of the looming deadline in Ireland, when the National Transport Authority will issue a new five-year contract to a bus operator?

Is the Commission aware that if it does not act promptly, the five-year contract to provide state subsidised transport in towns and cities such as Athlone, Galway, Sligo, Letterkenny and Limerick during the period could be awarded to Bus Eireann, and that this would not have to be put out to tender? The information most recently provided is being analysed to decide on the next steps. A final decision is expected in the first half of However, direct awards are also possible under certain circumstances, notably where the average annual value of the public service contracts is estimated to be below certain thresholds or in the event of disruption of services or the immediate risk of such a situation, where the competent authority may take an emergency measure.

A local competent authority may also directly award the contract to an internal operator under certain conditions. Ileana Ros-Lehtinen, presidente della sottocommissione, ha presentato la risoluzione n. Si ritiene che la risoluzione n. Nel novembre l'Unione europea ha convenuto di stanziare a favore dell'Egitto un pacchetto di aiuti da 5 miliardi di euro. Quali misure sono state adottate al fine di garantire che tali aiuti siano stati impiegati in maniera efficace? Quali azioni sono state inoltre intraprese per indirizzare gli aiuti a favore dellapromozione della democrazia, del rafforzamento dei diritti delle donne edell'incoraggiamento del dialogo tra diversi gruppi religiosi ed etnici?

I fondi sono soggetti a diversi tipi di condizioni. I programmi di cooperazione dell'UE possono essere sospesi se il paese beneficiario contravviene agli obblighi in materia di rispetto dei diritti umani, lede i principi democratici e lo Stato di diritto e qualora si verifichino gravi casi di corruzione. Per costruire la democrazia occorrono duro lavoro, impegno e pazienza, a livello sia nazionale che internazionale. Nonostante tutto, si sono registrati sviluppi fondamentali, quali elezioni trasparenti e credibili, il passaggio alla governance civile, la formazione di partiti politici e l'istituzione di un'opposizione politica.

L'Europa, in quanto paese vicino e partner, deve impegnarsi a sostenere la transizione dell'Egitto, sottolineando al tempo stesso l'importanza dello Stato di diritto e del rispetto dei diritti umani riconosciuti a livello internazionale. De EU volgt de ontwikkelingen in Egypte en maakt zich zorgen om de diepe politieke polarisatie tussen de overheid en de oppositie die gepaard gaat met een verslechterende economische situatie.

De EU onderhoudt contacten met alle politieke hoofdrolspelers en dringt daarbij aan op verzoening. Aan deze financiering zijn verschillende soorten voorwaarden verbonden. Alle EU-samenwerkingprogramma's kunnen worden opgeschort als het begunstigde land zijn verplichtingen inzake eerbiediging van de mensenrechten, de democratische beginselen en de rechtsstaat, niet nakomt en bij ernstige corruptie. Zij onderhoudt nauw contact en voert dialoog met de regering, de oppositie, vertegenwoordigers van de civiele samenleving en andere belangrijke actoren.

De opbouw van democratie vergt veel werk, inzet en geduld, zowel van het land in kwestie als van de internationale gemeenschap. Sinds de opstand is de weg naar democratie van Egypte zwaar en complex geweest. Toch is er reeds een belangrijke vooruitgang geboekt, zoals transparante en geloofwaardige verkiezingen, de overgang naar burgerlijk bestuur, de vorming van politieke partijen van een politieke oppositie. Als buur en partner is het de taak van Europa om de overgang in Egypte te ondersteunen en tegelijkertijd het belang van de rechtsstaat en van de naleving van internationaal overeengekomen mensenrechtenprincipes te benadrukken.

If not, why not? Does it agree with the PVV that this is money thrown away in advance because — for as long as Islam plays a dominant role there — Egypt will never be able to develop into a liberal democracy, with associated principles such as freedom of expression and human rights? Does the Commission agree with the PVV that the developments in Egypt do not deserve support or money but rather scathing words of disapproval?

The Chairwoman of the Subcommittee, Ileana Ros-Lehtinen, introduced House Resolution , a bill which would limit military and economic aid to Egypt if certain standards are not met by the government of President Mohammed Morsi. This would entail that aid would only be given if it is in line with US national security interests inside Egypt and supports the promotion of democracy.

What steps have been taken to ensure that the aid was used effectively? The EU is following the developments in Egypt and is worried by a deep political polarisation between the government and the opposition coupled with a deteriorating economic situation. The EU is in touch with all political protagonists insisting on the need for conciliation.

Different kinds of conditionalities are attached to these funds. EU cooperation programmes can be suspended if the beneficiary country breaches an obligation relating to the respect for human rights, democratic principles and the rule of law and in serious cases of corruption. The EU is monitoring the situation on the ground in close contact and dialogue with the government, opposition, civil society representatives and other key stakeholders. Democracy building requires hard work, commitment and patience, domestically and internationally.

Gibraltar remains outside the customs union, and therefore alcohol and tobacco may be available at lower cost than in Spain. On some days every vehicle will be checked and inspected for contraband, and such an approach can lead to severe delays at the border — sometimes of up to six hours.

Is the Commission satisfied that the Spanish authorities have the appropriate customs provision in place for citizens travelling between:. With VAT and duty being lower in Andorra as well as Melilla and Ceuta, these territories represent a threat to customs revenue similar to that posed by those entering Spain from Gibraltar.

In light of this, does the Commission consider that a consistent, fair and non-discriminatory approach would see similar thorough checks also being required at the frontiers with Andorra as well as with Melilla and Ceuta? This agreement ensures that some Andorra goods enter in the entire Union free of customs duty, or benefit from preferential rates.

Melilla and Ceuta have certain preferential arrangements with the Union as a whole, as well as additional preference arrangements with peninsular Spain whereby goods of Ceuta or Melilla origin qualify for exemption from duty. In addition, under Spanish law, these territories have been designated as exempted areas for custom purposes. As the rules in force in respect of the above three territories are different, different customs checks may appear necessary to ensure the correct application of the relevant legislation. In het kader van het in aangenomen beleid inzake energiekredietverstrekking van de EIB zijn de inspanningen op concurrerende, duurzame en zekere energie gericht.

De EIB beoordeelt broeikasgasemissies en betrekt de koolstofkosten bij projectbeoordelingen. Koolstofintensieve projecten kunnen worden afgewezen. Het cijfer van Bankwatch omvatte ook gasnetinfrastructuren, inclusief TEN-E, en financiering van raffinaderijen. In de zomer van , na een publieke raadpleging, zal de EIB haar beleid inzake kredietverstrekking voor energie naar verwachting toetsen. EIB's energy lending policy adopted in focuses on competitive, sustainable and secure energy. The EIB assesses greenhouse gas emissions and integrates carbon cost into project appraisals.

Carbon-intensive projects can be screened out. The Bankwatch figure included also gas grids infrastructure, including TEN-E, and refinery financing. In summer , following a public consultation, the EIB is expected to review its energy lending policy. With regard to intellectual property IP , the FTA should provide operators with legal certainty and allow effective action against infringement. If so, what percentage of the rulings on these legal cases have found in favour of EU businesses? This role complements the necessary actions the private entities may have to undertake in the legal systems in place in Europe or in Korea to enforce their rights.

Product details

In addition, periodical public IP surveys carried out by the Commission provide useful information about the state of IP protection and enforcement in third countries, including Korea. The Commission currently does not have precise statistics concerning legal actions undertaken by EU IP-holders in the Korean legal system since the implementation of the FTA. The Korean authorities undertook to check whether such data existed. How is compliance with the requirement to provide constant access to water for pigs during long-distance transport verified in practice in the Member States?

Is the Commission of the opinion that verification of constant access to water during long-distance transport of pigs is achievable on a measurable basis, given that this would require every instance of transport to be accompanied by an inspector? A las sociedades mercantiles francesas, alemanas, etc.

Non-Spanish nationals and companies wishing to undertake legal acts or business in Spain, such as buying a property, processing an inheritance, constituting a subsidiary or executing a foreign judgment, find that the Spanish State does not allow them to do so immediately. This situation arises from the fact that Spain does not recognise, for ordinary activities, identification numbers issued in States of origin, even if they are Member States.

If a third party in Spain is to handle the process, the granting of a special empowerment, made before notary, with apostille and certified translation, or empowerment via a consulate, is required. Spanish notaries refuse issuance of public deeds if any of the persons appearing are non-Spanish without an NIE issued by the Spanish authorities, even if they are citizens of an EU Member State and are in possession of their own corresponding national identity or passport. Non-Spanish citizens and companies wishing to undertake legal acts or business in Spain, such as buying a property, processing an inheritance, constituting a subsidiary or executing a foreign judgment, find that the Spanish State does not allow them to do so immediately.

The same occurs when a company wishes to establish a subsidiary in Spain: Apart from the expense and inconvenience, all of the above prevents stakeholders from performing ordinary civil and commercial activities with immediacy and normality in Spain for weeks and months. This violates the right of freedom of movement and is contrary to the principle of non-discrimination, since Spanish legal and natural persons may act without hindrance, while citizens and companies of the European Union cannot act in Spain without identification numbers issued exclusively by the Spanish authorities. According to the information at the disposal of the Commission, the obligation to hold a NIF tax indentification number falls on all citizens, Spanish or foreign alike, who are a party to transactions entailing tax consequences in Spain.

The NIF rules, modified in imply, in light of that information, that:. Im Hinblick auf die rechtliche Auslegung der Kommission stellt sich die folgende Frage: Die angesprochenen Fragen wurden bereits bei den Sitzungen des Haushaltskontrollausschusses des EP vom April sowie vom When and how does the Commission plan to inform Parliament about the potential problems and irregularities discovered? In these documents, the SC highlights a number of recent positive developments as regards the investigative activities of OLAF and a number of issues which it considers require further actions by OLAF management.

In this context, the Commission would also underline the necessity and urgency to complete the reform on OLAF's legal framework to address a number of shortcomings identified by the SC. The adoption of the revised OLAF Regulation would inter alia enable the setting up of an interinstitutional dialogue. The Commission invites both OLAF and the SC to develop a constructive dialogue in accordance with their respective prerogatives, so that both can play their role effectively in view of the protection of the financial interests and optimising the functioning and the efficiency of the Office.

It is up to the competent judicial authorities to assess the legality of OLAF's investigations. The relationship between OLAF and the AFCOS may also be completed by a memorandum of understanding which, although not legally binding, sets the practical aspects of cooperation to which the subscribing parties are committed. As a consequence, the requested information concerning size of fines cannot be provided by the Commission. Rekenkamer rapport energiezuinigheid projecten. De conclusie van de Rekenkamer luidt: In dat kader de volgende vragen.

Hoe kan het dat de Commissie op geen enkele wijze, noch vooraf noch tijdens uitvoering, kosteneffectiviteit als factor in aanmerking heeft genomen? De nationale autoriteiten sturen de uitvoering van de programma's. Zij selecteren projecten en houden toezicht op de uitvoering. Die zullen van belang zijn voor investeringen op dit gebied en dan vooral in de komende periode, waarin een grotere klemtoon zal liggen op toezicht. De Rekenkamer heeft voor geen enkel van de 24 gecontroleerde projecten geoordeeld dat er onterecht subsidies waren toegekend. How is it possible that the Commission has in no way, either before or during implementation, taken cost effectiveness into consideration as a factor?

How is it possible that the Commission did not draw up any monitoring guidelines in order to be able to assess the effectiveness and usefulness of projects? Does the Commission agree with the PVV that all subsidies from relevant budget lines such as the European Regional Development Fund should be stopped immediately? What will the Commission do to recover improperly provided subsidies from the recipient Member States on behalf of tax-paying citizens?

It has been stated that cohesion policy programmes cover several policy objectives, only one of them being energy efficiency. Assessing cost-effectiveness is only possible at project, not programme level. Member States are in charge of project selection, where cost-effectiveness may be defined in selection criteria, along with other criteria such as job creation and potential for local economic growth. Investments in insulation of buildings are longer-term, with paybacks proportionate to the degree of renovation. For building renovation, all available energy saving technologies should be used.

For public buildings, it is also important to take an integrated approach towards general refurbishment to improve the building overall, resulting typically in more cost-effective projects. The national authorities manage programme implementation. They select projects and monitor implementation. Project funding is subject to rules and conditions laid down at EU and Member State level.

Stringent criteria are being set in EU legislation, under the Energy Performance of Buildings Directive and the new Energy Efficiency Directive, which will be important for investments in this area, in particular in the next period, when monitoring will be increased. The Court of Auditors did not conclude that subsidies had been improperly provided for any of the 24 audited projects.

A number of researchers have drawn attention to the rapid global decline in large old trees, the increase of threats to trees and a lack of adequate tree protection a report on this issue was published in the December issue of the Science magazine. Several EU countries are putting together catalogues containing information on these tree resources. Does the Commission not consider that distributing a catalogue of large old trees found in EU Member States would increase knowledge about the European forest heritage? Does the Commission not agree that more money should be spent and further measures introduced to protect these.

Does the Commission not consider it appropriate to impose an obligation to allocate a small amount of money, roughly equal to 0. Does the Commission not think that a catalogue or list of species in danger of extinction should be included as an annex to the Habitats Directive? The Commission recalls that issues related to forests and forestry are mainly matters of national competence.

Protective provisions for groupings of old trees in the landscape may be set up under national or regional legislation. The Commission is not planning to establish a catalogue of large old trees. The Commission does not intend to influence Member States in their choice of managing public works.

The relevant annexes of the directive include several tree species. They also include several other species which depend on the presence of old trees to have a favourable conservation status.

Entre otras consideraciones, subrayaron la falta de transparencia y la inexistencia de controles sobre las decisiones adoptadas. The Commission replied stating that it was too early to reveal the content of the investigations, which had started more than a year earlier, since they were still ongoing. Six months have now elapsed and it is well known that significant developments have occurred: Among other issues, the report emphasised a lack of transparency and the absence of checks on the accuracy of data on which decisions are based.

Can the Commission say how far advanced the investigation into Euribor rate-fixing is? Has the Commission considered setting up a transparent mechanism to check rates against real data from inter-bank transfers? As the Vice-President and Member of the Commission responsible for Competition has already emphasised, the Commission is giving high priority to these cases.

At this stage of the investigations, the Commission cannot comment on their exact duration, but can however indicate that they are now reaching an advanced stage. Last but not least, if the Commission's concerns are confirmed, it will take the necessary actions to sanction the alleged practices under EU competition rules.

This should also prompt a change of culture in the banking sector. This is particularly relevant as this year has been designated as the European Year of Citizens. What specific actions will the Presidency take to improve the situation for workers, particularly workers who are mobile within the European Union?

It could be also recalled that the Member States are responsible for implementing EU legislation at national level. As regards the possibility of future legislation in this area, as the Honourable Member is aware, the Council can only act in a legislative capacity on the basis of a proposal from the Commission.

It is understood that the Commission intends to adopt a proposal in due course concerning the enforcement of the freedom of movement of mobile workers. This proposal will be duly examined by the Council in accordance with the usual procedures. What specific actions does Ireland, which holds the Council Presidency in the first half of , plan to take as regards the adoption of this directive?

How does the Council plan to continue negotiations with the Member States so that the negotiations produce concrete results in this area? The Council is not in a position to anticipate the duration or the outcome of the ongoing negotiations on the draft Directive, which must be approved unanimously by the Council in order to be adopted. Does the Commission plan to take action in this field to improve the situation for workers who are mobile within the European Union?

What immediate plans does the Commission have in the field of legislation for combating discrimination against workers? This should introduce specific measures to enable the Member States to provide EU migrant workers with more support and better information on their rights. It should also improve legal certainty by providing explicitly for protection from, and awareness of, discrimination based specifically on nationality.

By giving the issue greater visibility, it should also increase interest in it among the national authorities, as well as among public and private employers, NGOs, social partners, and stimulate action by them. Disse oprettelsesgebyrer er bl. Over the last few months, a number of Danish banks have announced the introduction of fees for setting up bank accounts. These fees are imposed , inter alia, on customers who want to set up the most basic of bank accounts. The start-up fees range from Danish kroner, which is a considerable amount for people without any income.

In Denmark, a bank account is required in order to receive social security payments, such as for illness, old age or unemployment. These start-up fees could therefore prevent people with little or no income from receiving social assistance from the Danish state, despite the fact that Danish legislation gives these people the right to receive State support.

Under current legislation, it is possible for banks to prevent this. This problem relates not only to start-up fees, but also to fees charged periodically for keeping open a basic bank account over a long period of time. Does the Commission intend to stop banks demanding start-up fees or imposing periodic charges for having a basic bank account, with respect to the right of EU citizens to receive social assistance?

Access to payment accounts and basic banking services has become essential for the integration and participation of consumers in economic and social life, but discrimination, for instance on grounds of residence, nationality or low level of income, does still occur. There is therefore a need to assist citizens who may experience difficulties in opening a bank account to facilitate social and territorial cohesion and mobility. The proposal would also make the information on bank fees more transparent for consumers and facilitate the process of switching of accounts between banks.

Bezoeken voormalig Nederlands topambtenaar aan Turkije. Onlangs kwam daar een brief bij van de zijde van Congreslid Ted Poe gericht aan premier Erdogan van Turkije om opening van zaken te geven in deze slepende kwestie. In dat kader de volgende vragen aan de Raad:. Welke data en locaties betroffen deze reizen? De Raad heeft geen informatie over de namen van de deelnemers. Congressman Ted Poe has also recently sent a letter to Turkish Prime Minister Erdogan of Turkey urging him to disclose the state of affairs of this long-standing issue.

What were the dates and the locations of those trips? The Council has no information on the names of the participants. The Council has information on two visits by the K4 Committee to Turkey between Since , the budget for the Public Investment Programme PIP has fallen sharply, thereby helping to reduce costs, but by the same token aggravating the recession and unemployment.

In reality the reduction is even greater, given the contraction in GDP due to the prolonged recession. In view of the above, will the Commission say:. Taking into account the co-funding needs of projects for the programming period and the development legislation, does it take the view that the proposed PIP appropriations for and for the years and , respectively, are sufficient or will there be delays in payments for projects and funding gaps?

Does it know the amount of outstanding funding for the national PIP sub-programme and categories of project that will probably remain unfinished due to the swingeing budget cuts? Will it work together with the Greek authorities to redesign the PIP based completely on an integrated multiannual national plan for the reconstruction of the economy, of production and of the labour market?

The Commission is very concerned in the discussion with the Greek authorities to ensure that adequate funds are in place to meet the co-financing requirements relating to the projects funded by EU structural funds both during the programme and going forward. The investment budget has to the greatest extent possible been shielded from budgetary cuts. It is our clear view that there are sufficient budget appropriations to avoid any delays in implementing the projects.

The Commission does not have specific information about any projects that have been delayed by budget cuts. The Public Investment Budget can play a very important role in fostering renewed economic growth and prosperity in Greece. As a result, the programme has explicitly focused on accelerating the absorption of structural funds by simplifying procedures and enhancing monitoring mechanisms. The Greek Government has set the same price for diesel fuel and heating oil, causing the price of the latter to rise from 0. The result has been a sharp fall in demand for heating oil, which has led to a fall in government revenue and the creation of an incredible situation in Greek cities: Greek consumers are now forced to burn in their fireplaces and stoves any wood, paper as well as other inappropriate materials which come to hand.

This has created clouds of smog over Athens and other Greek cities. Have the Greek authorities been asked when they intend to take serious practical measures to stop the unprecedented degradation of the environment in Greek cities? Has a proposal been put to the Greek authorities to deal rationally with the price of heating oil in order to restore a normal situation on the market, to secure revenue for the government and to eliminate the hazardous smog clouds hanging over Greek cities? The Commission has an ongoing legal case on airborne particles PM10 infringement with the aim of urging Greece to keep the period of noncompliance as short as possible.

While the press has recently reported about some upcoming initiatives of the Greek Government to reduce the taxation on fuels, the Commission is not aware of any initiative in this respect. The equalisation of heating oil has been decided by the Greek Government, in consultation with the.

Such changes arise from greater scientific precision of the boundaries of the areas affected. Is the Commission aware of the fact that Parliament has not adopted any legal proposal to set up an EU PNR system and has refused to vote on such a proposal for months? Is the Commission aware of the fact that its role under the Treaties is to propose legislation and not to present the legislative bodies with a fait accompli? The Commission published the call for proposals as it considers that the collection, processing, analysis and exchange of PNR data is necessary to effectively prevent, detect, investigate and prosecute terrorist offences and serious crime, and thus enhance internal security.

The call for proposals is a stand-alone funding action within the ISECprogramme. Unlike the legislative proposal, which would make it obligatory for all Member States to set up a competent authority to collect, store and analyse PNR data, the call for proposals aims at supporting individual Member States that voluntarily set up a national PNR system on the basis of national law. Komisijos reglamento EB Nr. Vadovaujantis reglamento EB Nr. Komisijos reglamentu EB Nr. Does the Commission not think that this ban on importing poultry from third countries into the territory of the European Union is disproportionate and has a negative impact on the European Union market, and that this possibly makes production more expensive and has a negative impact on the end consumer?

Does it not think that we need to change the established practice so that the producers could, having fulfilled relevant conditions, bring such poultry offspring into the European Union? There is a well-defined procedure in place for listing third countries for imports of all or certain commodities covered by this regulation. Detailed information is available on the Commission's website http: Hungary requested the extradition of Francis Tobin from the Dublin authorities, but they refused, citing legal reasons. Public opinion in Hungary is dissatisfied with the failure to resolve this situation.

For Hungarian public opinion and the Hungarian authorities the main thing is not that Francis Tobin should serve his sentence in Hungary, but that he should serve it somewhere. It is unacceptable that legal loopholes should make it possible for the culprit to live out his days unpunished. In the light of the above, what instruments does the Presidency have at its disposal to help this case to reach a conclusion that satisfies not just the law but also the interests of justice, thus ensuring the proper functioning of the Area of Freedom, Security and Justice?

The European arrest warrant, which replaced the previous system of extradition between the Member States, is based on the principle of mutual recognition and trust. Besides the European arrest warrant, there are also other legal tools which aim at the strengthening of freedom, security and justice in the European Union.

The tragic case raised by the Honourable Member relates to a bilateral case which has been dealt with by judicial authorities in the Member States concerned. It is not for the Council to comment on decisions taken by national courts. In the light of the above, how does the Commission plan to intervene in the Tobin case during this Presidency period, particularly since Ireland has just assumed the Presidency of the Council?

What measures does it propose to take to enable this case to reach a conclusion that satisfies not just the law but also the interests of justice, thus ensuring the proper functioning of the Area of Freedom, Security and Justice? The Commission sympathises with the distress of the parents of the children who died in this tragic case.

It also recognises that respect for the European Judicial area. Once aware of the case, the Commission immediately responded. The EU instruments that could have been applied to settle this case were not implemented in time or at all by the Member State concerned. Borders should not be an impediment to carrying out criminal proceedings and to enforcing the outcome.

The Commission will publish a report in mid including the state of implementation of this framework Decision. The Commission understands that all legal procedures in Ireland have been exhausted after the matter was judged by the Supreme Court of Ireland, whose decision is final.

Therefore, with regard to the essential respect for the independence of the judiciary and of judicial decisions, the Commission has no competence to further intervene in this case. Wird die Kommission die polnische Regierung in der Angelegenheit um eine Stellungnahme ersuchen? Welche Schritte wird die Kommission einleiten, falls sie diese Beihilfen als mit dem EU-Recht nicht vereinbar bewerten sollte?

An enterprise from the region of Mittelrhein has stated that the Polish Government is supporting the export of windows and doors made in Poland to the European internal market. This support is said to be financed with funds from the European Regional Development Fund. How does it assess the fact that the Polish Government is supporting the export of windows and doors made in Poland to the European internal market?

Will the Commission request a statement from the Polish Government on this issue? The Commission services are currently analysing the complaint and are aware of the fact that the measure in question is based on ERDF support. As part of the assessment, the Commission services requested information from the Polish authorities, which it recently received. If the Commission finds that incompatible aid has been granted, it orders the Member State to recover the incompatible aid from the beneficiaries.

The beneficiaries will then be required to pay back to the Member State's budget the amount of the state aid received together with applicable interest. Red tape and bureaucracy often a hinder those intending to apply for European Union funding. At the start of this Parliamentary period, it was recognised that red tape and bureaucracy were affecting economic growth and adding to administrative costs. What provisions are envisaged under this new programme Horizon to tackle this problem and what measures are in place to ensure easy access to the programme and that the programme, from start to finish, is straightforward for those who are applying to it?

What measures has the Commission in place to give recognition to suitable projects of research and innovation and to inform researchers about the opportunities that are available to them under this programme? Small and medium enterprises SMEs are essential for the economy and economic recovery. To that effect, can the Commission provide information concerning the measures that are in place under the Horizon programme to assist and support SMEs with limited resources and limited capacity for innovation? This will make it easier for participants to identify where funding opportunities exist and make access to the programme straightforward.

Changes to the Financial Regulation have removed the need to report and recover interest on pre-financing and have paved the way for online, paperless completion of all transactions. A rigorous system of peer review by external experts is used to identify the best proposals for funding. All calls for proposals are published in the Official Journal, and on the Commission's Participant Portal.

Horizon will include a dedicated instrument encouraging single SMEs, or SME consortia, to submit their most innovative ideas. Beneficiaries may access coaching services via the Enterprise Europe Network. The new European Tobacco Directive is causing concern to those in the European Union who are trying to quit smoking. While many sellers and users of vaporisers are in favour of the introduction of legislation and improving standards, they are concerned about this particular proposal as they believe that the proposed limits are too low for those who are trying to quit smoking.

Given that people who use vaporisers are concerned about the proposed reduction in the amount of nicotine contained in electronic cigarettes, could the Commission provide further information on the background to this particular proposal? Furthermore, has the Commission heard those reports which suggest that a decision in favour of a maximum nicotine concentrate limit of 4mg would put pressure on those who use electronic cigarettes to purchase their cigarettes, with a higher nicotine level, on the black market?

The sales of electronic cigarettes have increased substantially in recent years and the products are often placed on the market without appropriate control. Member States take different approaches how to regulate electronic cigarettes. According to the Commission proposal, electronic cigarettes above the suggested nicotine threshold would still be allowed on the market, provided they have been authorised as medicinal products. Therefore, the risk of illicit trade of such products is considered limited.

New technologies may help to facilitate freedom of expression, but they may also be used as an effective means of restricting it. This is the situation in Belarus, where the regime is restricting freedom of expression on the Internet by filtering content, blocking access to websites that criticise the Belarusian authorities, spying on users and conducting cyber attacks on independent websites, including altering their content. The report states that the Belarusian authorities are planning to tighten their grip on citizens' access to the Internet.

Introdução ao direito fiscal das empresas

Above all, the government is seeking to develop specialised software that will enable it to track nearly all of the activities of every Internet user in the country. European companies are supplying equipment that helps the Belarusian authorities to spy on their citizens. The use of this equipment has already led to several waves of arrests of moderators of online opposition groups and services. Journalists and activists who express their opinions online have been subject to criminal prosecutions for libel.

It was later confirmed that the software was used to spy on and persecute democratic activists. The Commission considers that such action would require a more in-depth study of the issues raised in the report and will therefore reflect further with the High Representative. This could entail monitoring the export of products or services that might be used for censorship or mass surveillance online. Inwiefern ist das am Zu dieser Initiative erfolgte eine informelle Konsultation der Kommission. The Commission has not been formally consulted on the draft paper prepared by the German Federal Ministry of Economics and the provincial governments of Hessen and Bavaria who are solely responsible for its content and recommendations.

The Commission has been informally consulted on this initiative. It did not agree with some of the elements of the paper and provided informal comments and suggestions. These regulations state that the applicable social security legislation is that of the Member State in which the professional activity is carried out, in line with the territoriality principle. However, that principle does not apply when workers are posted to another Member State.

What does this prior authorisation consist of? Who has the power to issue such authorisation? What conditions must a service provider meet in order to obtain such authorisation? Subject to what conditions? In particular, is there an EU rule which specifies under what circumstances a posting period may be renewed, the period of time which must elapse between two posting periods, and whether it is possible to complete a series of consecutive posting periods?

The Honourable Member is advised to consult the Guide, which contains answers to all his questions. Fishing protected areas cannot be established in a unilateral and protectionist manner in breach of fishing rights and at the expense of other Member States. Even more seriously, these areas, which aim to conserve marine resources and ecosystems, can accommodate wind farms, oil fields and other activities that harm the environment.

These same reports, citing sources from the European Commission Directorate-General for Maritime Affairs and Fisheries, raise the possibility of changes to the quotas allocated to fishing vessels operating in fishing protected areas. Could the Commission confirm whether it has received any request or proposal from a Member State to establish fishing protected areas in its marine space, particularly in the Gran Sol? What requirements must be fulfilled to declare certain marine areas as special protection areas, in accordance with the common fisheries policy and the historical rights of the Member States?

Will establishing these fishing protected areas lead to changes in the allocation of fishing quotas? It is the responsibility of Member States to designate protected areas in the waters under national jurisdiction and to establish conservation measures in order to protect vulnerable and endangered habitats and species.

These may of course include fisheries management and control measures along with those affecting any other economic activity. This submission has not yet taken place. Once received, the Commission will need to assess the management plans to see if they are adequate to ensure the attainment of the conservation objectives for these areas.

Measures foreseen in such management plans that would restrict or prohibit fishing activities in protected areas would need to be adopted at EU level whenever the area would lie beyond the 12 miles territorial sea limit, if they are to apply to vessels other than those flying the flag of the coastal Member State. Decisions on quota allocation rest in any case with the Member States.

Welche Alternativen werden hier vornehmlich genannt? One of the main initiatives announced by the Commission in its action plan on European company law and corporate governance is an information campaign on the European Company SE Statute and possibly the European Cooperative SCE Statute. Why does the Commission propose to restrict the campaign to the SE and why is it only possibly considering a campaign for the SCE? Does not the Commission agree that it is precisely European company forms which undertakings hardly ever choose for their business such as the SCE that ought particularly to be publicised and popularised?

In announcing the information campaign on the SE, the Commission explicitly mentions involving employees. Will information also be provided for female employees? Ought not female employees of European forms of company to be informed about their rights and duties on a footing of equality with undertakings?

In the consultations, stakeholders displayed hesitations about the European Private Company SPE ; the Commission mentions that they were keen to explore alternative measures — what alternatives are mainly referred to here? Why is the Commission evidently continuing the negotiations on the SPE even though the Member States and also stakeholders are either hesitant about the Statute or even reject it? The action plan on company law and corporate governance specifies that the Commission will launch an information campaign to increase awareness of the European Company SE Statute.

The Commission plans to draw lessons from the experience of SE campaign before launching a similar action for other legal instruments such as the European Cooperative SCE Statute. The Commission would like to assess in more detail the reasons for the relatively low popularity of certain company law forms such as the SCE. One reason might be that cooperatives, which in many Member States make up only a relatively small proportion of registered companies, are small in size and have strong roots in local communities; therefore it might be difficult for a European cooperative form that is supposed to have cross-border activities to be used more frequently.

The Commission attaches the highest importance to the principle of non-discrimination. Therefore, the Action plan refers to the involvement of employees regardless of their gender. The Commission is in the process of considering whether there are possible alternatives to the SPE. It has to be stressed that a number of Member States and stakeholders remain positive about a continuation to arrive at the objective pursued by the SPE.

Therefore, the Commission has not considered it appropriate to withdraw its proposal. Wenn nicht, wo sieht die Kommission den Fortschritt der letzten Jahrzehnte? Inwieweit kontrolliert oder beobachtet die Kommission laufend die Einhaltung von Kodizes zur Corporate Governance?

Danach sind in der Tat konstante Verbesserungen festzustellen. A number of questions remain outstanding in relation to the promised initiative for improving corporate governance:. Although the Commission recognises the need to introduce at least improved reporting on corporate governance, it is only considering making a recommendation to the Member States. If not, what progress can it identify in recent decades? To what extent is it continuously monitoring or observing compliance with codes of conduct for corporate governance?

What is its view of the idea of introducing a system for monitoring compliance with national codes of conduct for governance and publishing an annual report on the progress achieved? Is it considering the introduction of a framework directive for corporate governance for cases in which there is no deviation from the applicable code of conduct? How does the Commission intend to encourage enterprises to improve reporting on corporate governance without sanctions or penalties for non-compliance? Although shortcomings in the practical application of this principle have been identified, in particular shortly after the introduction of this approach on EU level, the level of compliance appears to have increased.

The Commission receives regularly updates from the national bodies in charge of monitoring compliance with national corporate governance codes and the information received shows indeed constant improvements in this area. Given the variety of national corporate governance frameworks, the Commission considers that national bodies are best placed to monitor compliance with the national codes.

Most of the competent national bodies publish annual reports on the application of the codes. Given the great variety of companies within different Member States, with different sectors and different sizes, the Commission does not consider it appropriate to introduce uniform rules in this respect at EU level in the form of a directive or of an EU corporate governance code. The Commission does not consider introducing a framework directive, but it intends to put forward binding rules regarding issues where full compliance is considered necessary such as for example related party transactions.

The Commission intends to provide guidelines on how to improve corporate governance reporting and will cooperate closely with the national bodies in charge of monitoring corporate governance in order to encourage a better level of compliance through appropriate incentives encouraging a better quality of reporting.

The nature and detail of the information provided has led to the assessment of whether the criteria for exceptionally mobilising the Solidarity Fund for the forest fires in Valencia taking longer than initially envisaged. The assessment is currently in its concluding phase. The Commission intends taking a decision in due course on the application relating to Valencia. Okoljsko-energetski vidiki plinskih terminalov v severnem Jadranskem morju.

Komisija dejavno spodbuja tak dialog. Italy is planning to build two gas terminals in the Gulf of Trieste. Slovenia opposes the projects, and is supported by the Italian local authorities in Trieste. Opposition to the construction of the terminals is based not only on procedural and bureaucratic difficulties; there are also strong environmental arguments against their construction, such as the failure to take account of the cumulative impact on the environment and the risks posed by mercury, which over the centuries accumulated on the seabed in the Gulf of Trieste as a result of earlier mercury mining operations in the region.

This latter element is particularly worrying, both from an environmental point of view and in terms of public health for the people living in the area. In addition, as far as the energy aspect is concerned, the construction of these terminals is not a priority, given that plans exist for two new gas pipelines from Asia to central Europe.

Given that the existing procedures are already in progress, it is possible that construction of the terminals could begin before Slovenia has the opportunity to take legal action. I would ask, therefore, what the Commission intends to do to ensure that construction does not begin before Slovenia has the chance to pursue legal measures. The choice of a particular project, its location and enforcement of national rules are matters of national competence.

It falls primarily to national authorities to ensure that the relevant procedures required by EU environmental legislation are respected.

Therefore the Commission considers that the best solution should be obtained by way of dialogue between all interested parties. The Commission has actively encouraged such dialogue. According to the information currently available, no development consent has yet been granted to the gas projects in the Gulf of Trieste. As concerns the alleged failure to take account of the cumulative impacts on the environment and of the health risks posed by mercury which accumulated on the seabed of the Gulf of Trieste, the Italian authorities have informed the Commission that the cumulative impacts of the projects as well as the potential health risks deriving from mercury have been taken into account in the framework of the environmental impact assessment EIA procedures which are still ongoing.

In addition, the Italian authorities have recently informed the Commission about their decision to extend the environmental impact assessment procedures to better take into account the potential effects of these projects. In the framework of the ongoing investigation, the Commission has assessed all the information brought to its attention in relation to this matter.

This MEP would like to know what measures the European Fisheries Control Agency has implemented in terms of controlling and inspecting irregular and illegal fishing activity in each Member States since its establishment. She also requests information on the number of offences and open cases as well as the number of judgments handed down. The response from the Agency will be forwarded to the Honourable Member as soon as possible. Las medidas financiadas abarcan todo el espectro de posibilidades que ofrece el FEP. Can it provide details of the types of subsidies and their purpose, and confirm that their use has been appropriately monitored and verified?

This plan is implemented by way of an Operational Programme describing in more detail the way the national authorities intend to translate the opportunities offered by the EFF into practice. Both are prepared in close consultation with regional and local economic and social partners. The Commission confirms that the use of the funds in Spain is appropriately monitored and verified. The European Fisheries Fund EFF provides funding to the fishing industry and coastal communities to help them adapt to changing conditions in the sector and become economically resilient and ecologically sustainable.

Funding is available for all sectors of the industry — sea and inland fishing, aquaculture the farming of fish, shellfish and aquatic plants , and processing and marketing of fisheries products. The plan must define priorities, objectives, public spending estimates and deadlines. This is then followed by an operational programme describing in more detail the way the national authorities intend to translate the opportunities offered by the EFF into practice. Managing Authorities in each Member State are directly responsible mainly for: Leaving aside the controversial question of whether state companies should be sold to private individuals, will the Commission say:.

In the event of a sale of the Hellenic Sugar Industry, will the Greek quota sugar also be transferred? The Union allocates sugar and isoglucose quotas to Member States. Transfer of these quotas between Member States is not allowed. However, it is a Member States' competence to allocate its national quota to approved undertakings producing sugar or isoglucose established in its territory.

The implementation of the restructuring and compliance with other measures is therefore a Member States' competence. Korkean edustajan, varapuheenjohtaja Catherine Ashtonin komission puolesta antama vastaus. How are the Member States going to ensure the highest possible level of transparency in the implementation of the ATT and what level of transparency can they accept? Will the Member States pursue an obligation to publish annual reports on arms transfers?

The Arms Trade Treaty ATT has the potential of making the trade in arms more responsible and transparent, thus contributing to reinforcing global peace and security. The EU has been at the forefront in the promotion of transparency in the international arms trade. It publishes, annually, a comprehensive report on exports of conventional arms including data on arms exports by all EU Member States. At present, the provisions of the draft Treaty foresee an obligation by States Parties to report on arms transfers to the UN Secretariat. Although they have not been charged with any crimes, they are being held indefinitely in poor conditions.

Their situation is the subject of much media attention, yet a solution does not appear to be imminent. In light of this, can the Commission confirm whether it is aware of these cases? In addition, will the Commission consider liaising with other partners involved in the situation to attempt to resolve the matter for these prisoners and tell me what is being done to end the Israeli policy of administrative detention?

They have not been charged with any crimes yet and are being held indefinitely in poor conditions. The Commission is indeed aware of the cited cases. The EU will continue to engage Israel in order to promote humanitarian protection of detainees in its territory. Il ministero dell'Interno ha preso le distanze dagli eventi, affermando che all'origine dell'aggressione vi potrebbe essere la frustrazione di un gruppo di sfollati dal Nagorno-Karabakh.

Il ministero dell'Interno ha avviato un'indagine, ma finora non si hanno informazioni concrete da riferire. His car and others in his entourage were subjected to heavy stoning, followed by physical attacks. Nine people were injured with no intervention by the local police, while a photographer was briefly detained. Learn more about Amazon Prime.

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