Influences on small business – fiscal measures to encourage people to retain profits
Following a request from the European Commission’s Directorate-General for Enterprise, smallbusiness|europe would like to gather feedback from UK small businesses on the impact of fiscal factors on the retention or distribution of profits. If you are involved in a small business and have views on this issue, please be kind enough to complete the following questionnaire. Your responses will then contribute to work by the European Commission that will look into existing practices across the EU’s 25 member states and put forward non-binding suggestions for changes to fiscal regimes that may stimulate and encourage small business growth.
smallbusiness|europe would like to express its gratitude to the Association of Chartered Certified Accountants for designing this questionnaire.
The Working Time Directive is a piece of European Health and Safety legislation that was passed in 1993 and came into effect in UK law in 1998. The directive sets minimum requirements for annual leave and rest periods and also a maximum working week of, on average, 48 hours a week. This average is calculated over a 17-week period (‘reference period’)
A proposal for a directive to overcome barriers to businesses to provide services across EU borders or establish themselves in another EU member state. With the objective of increased competitiveness in the service sector and further development of an internal market for services.
The European Commission is proposing to introduce a new system of registration, evaluation and authorisation of all chemicals (’REACH’). This will include new requirements for chemical testing and risk assessment.
A debate on how to shape future enterprise policy by identifying barriers to business start-ups and business growth in Europe. The Action Plan was endorsed at the 2004 Spring European Council.
EU Heads of State and Government agreed on the objective of making the EU the most competitive and dynamic knowledge-based economy in the world by 2010 at the EU Spring Summit in Lisbon (March 2000). They meet annually in March to review the progress on this objective and to decide upon future strategies.
The broad definition of Corporate Social Responsibility (CSR) highlights the voluntary role of business in contributing to a better society and a cleaner environment beyond its financial and capital commitments.
The proposed regulation aims to harmonise sales promotion rules across the EU. It covers the use of sales promotion tools such as free gifts and promotional contests.
The European Commission is consulting stakeholders on new policy options to ensure the safety of services provided to consumers (e.g. tourist accommodation & leisure activities).
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