Agenda voorjaarstop: kleine ondernemingen steunen door oprichting "one-stop-shops" voor BTW en paperassen, soepeler staatssteun, betere belastingwetgeving (en)

Small and medium-sized enterprises (SMEs) figure high on the agenda of the 2006 Spring Summit in Brussels on 24 and 25 March.

Europe's 23 million are a major source of jobs, entrepreneurial skills, innovation as well as economic and social cohesion in the EU. This is why the Commission wants to give these small companies the necessary framework conditions so that they can thrive. In the last month the Commission has tabled a number of initiatives which lay the foundations for a decision by the Heads of State on an ambitious and concrete "SME package".

One-stop-shops

It has to become much easier to set up and run a business in all Member States. By the end of 2007, every Member State should have set up a one-stop shop to assist would-be entrepreneurs and to enable businesses to fulfil administrative requirements all in one place - where possible electronically - and under short deadlines.

The average time taken to set up a business should be reduced by half, with the ultimate objective of being able to do this within one week anywhere in the EU. Start-up fees should be as low as possible, and recruitment of a first employee should not involve more than one public administration contact point. Every student should have access to entrepreneurship training, which should become part of national school curricula in all Member States.

Furthermore, Member States should facilitate cross-border activities of SMEs by implementing the home state taxation pilot projects.

The Council should swiftly adopt the Commission's proposals for a VAT one-stop shop and for a modernised customs environment to simplify procedures. To facilitate access to finance, particularly for SMEs, the financial instruments at EU level will be further developed under the competitiveness and innovation framework programme.

Member States should make full use of possibilities offered under the structural funds, notably the future funding scheme for joint European resources for micro- to medium enterprises (JEREMIE).

A new, comprehensive policy for small and medium-sized enterprises

The Commission proposes to integrate the "Think Small First Principle" into all policies both at the national and EU level to make them truly SME friendly. The Commission is also committed to simplifying regulations and to ensuring that the forthcoming legislation does not inhibit SMEs' growth and innovation potential.

To reduce the information gap between the European institutions and businesses, the Communication calls for a more regular and structured dialogue with SME stakeholders. The Commission proposes specific actions in five areas (IP/05/1404 ):

• 1. 

  Promoting entrepreneurship and skills, including actions to ensure successful transfer of businesses, to facilitate adaptation of SME workforce to labour market needs and to promote entrepreneurial skills.

• 2. 

  Improving SMEs' access to markets, including actions to improve SMEs' access to public procurement and standardisation.

• 3. 

  Cutting red tape, including the integration of `Think Small First' principle in all EU policies and the simplification of rules and legislation, for example related to State aids or SMEs' participation in EU programmes.

• 4. 

  Improving SMEs' growth potential, including actions to strengthen the innovation and research capacity of SMEs and increasing the existing financial support to SMEs.

• 5. 

  Strengthening dialogue and consultation with SME stakeholders, including actions to create SME panels to get views from SMEs in specific areas of policy making and to launch a "European Enterprise Awards" to promote entrepreneurship and to facilitate the exchange of best practices at regional level.

Easing tax difficulties

A new Commission proposal presents a possible solution to the compliance costs and other company tax difficulties that SMEs face when doing business across borders. The Commission suggests that Member States allow SMEs to compute their company tax profits according to the tax rules of the home state of the parent company or head office.

An SME wishing to establish a subsidiary or branch in another Member State would as a result be able to use tax rules and file tax returns in a country with which it is familiar. The "Home State Taxation" system would be voluntary for both Member States and companies and would run for a five-year pilot phase.

The Commission's 2004 European Tax Survey showed that cross-border activity leads to higher company tax and VAT compliance costs for companies and that costs are proportionately higher for SMEs than for large companies. The Home State Taxation scheme would not mean taxation in the Home State only. It would simply mean that an SME's tax base (i.e. taxable profits) would be calculated in accordance with the rules of the Home State. Each participating Member State would then tax at its own corporate tax rate its share of the profits determined according to its share of the total payroll and/or turnover. (IP/06/11)

Supporting SMEs: Commission tables initiative to facilitate transfer of businesses

Thousands of economically sound businesses, mainly small and medium-sized enterprises (SMEs), disappear every year because they fail to overcome the difficulties involved in the transfer of ownership. And European businessmen are ageing. One third of EU entrepreneurs, mainly those running family enterprises, will withdraw within the next ten years. Around 690,000 businesses providing 2.8 million jobs are concerned each year. Up to 25% of the transferable businesses do not find a successor.

Today the European Commission tabled an initiative to tackle this problem. The Commission calls upon Member States to ensure that tax systems are transfer-friendly provide adequate financial conditions, to raise awareness, consider soft factors and support mentoring and to organise transparent markets for business transfers. (IP/06/307).

A new plan to promote business spirit in schools and universities

If Europe wants to successfully maintain its social model, it needs more economic growth, more new firms, more entrepreneurs willing to embark on innovative ventures, and more high-growth SMEs. Today, the European Commission has outlined a set of recommendations aimed to enhance the role of education in creating a more entrepreneurial culture in European societies.

Starting from an early age, school education should stimulate young people's awareness of entrepreneurship as options for their future, give them the means to develop basic entrepreneurial skills and help them to be more creative and self-confident in whatever they undertake. At a later stage, universities and technical institutes should integrate entrepreneurship as an important part of the curriculum, spread across different subjects, and require or encourage students to take entrepreneurship courses. This initiative forms part of the EU's Lisbon partnership for Growth and Jobs. (IP/06/148)

Targeted EU funding for entrepreneurship and innovation

Promoting SMEs is one of three specific programmes within the CIP. The Commission wants to promote the start up and growth of SMEs: the " Entrepreneurship and Innovation Programme" to promote eco-innovation, will facilitate access to finance and support investment in innovation activities.

It will provide SMEs with information and advice on single market opportunities and Community matters and assist Member States in introducing a better regulatory and administrative environment for business and innovation. It will also further develop strategies for industrial and service sectors and monitor their progress. (IP/05/391).

Increase of the the minimis rule

The European Commission is proposing to exempt more small subsidies from the notification obligation under EC Treaty state aid rules. This is part of a wider initiative, the State Aid Action Plan, designed to simplify the state aid rules and refine the economic analysis of subsidies. The Commission proposes raising the ceiling of the current "de minimis" Regulation from €100,000 to €150,000. Subsidies which do not exceed this threshold are not state aid and do not require prior notification to the Commission. The proposal also contains a number of safeguards to prevent abusive use of the provisions. Member States will be invited to comment on the proposal before it is definitively adopted by the Commission.

This will modernise and improve state aid rule across the board. Further measures to simplify, consolidate and expand the current block exemptions are also under way. This package will allow Member States more flexibility to provide better targeted aid, in particular in favour of SMEs. (IP/06/283)

Cutting red-tape and over-regulation

SMEs are disproportionally affected by red-tape and over-regulation. The European Commission has taken several steps to deliver on its commitment to modernise EU legislation and cut unnecessary red-tape and over-regulation. In October 2005, the Commission presented a three year programme to simplify the existing thousands of pages of EU legislation ("acquis") adopted since 1957.

Following a broad consultation of Member States and stakeholders, the Commission proposes to repeal, codify, recast or modify 222 basic legislations (all in all more than 1,400 related legal acts) in the next three years. The programme will be regularly updated.