commiss recommend april improv simplifi busi environ busi start up ec commiss european commun regard treati establish european commun regard council resolut octob give full scope dynam innovatori potenti small medium size enterpris includ craft sector micro enterpris competit economi regard commiss report present madrid european council decemb small medium size enterpris dynam sourc employ growth competit european commun regard commiss commun integr programm favour small medium size enterpris sme craft sector council resolut decemb regard council resolut juli legisl administr simplif field singl market regard european parliament legisl resolut septemb embodi parliament opinion propos council decis multiannu programm small medium size enterpris sme european union regard commiss action plan innov inter alia underlin cumbersom administr formal neg effect busi potenti innov regard council decis ec decemb multiannu programm sme european commun introduct improv simplifi busi environ consid european busi organ highest prioriti busi todai oper complex chang environ regul brought forc twenti year administr procedur cumul effect enterpris stifl daili oper affect competit burden disproportion heavi smaller enterpris comparison larg enterpris human financi resourc cope wide acknowledg sme greatest potenti job creator public author matter prioriti wai reduc administr burden enterpris vital potenti growth job creation encourag support ii framework simplif polici regulatori administr burden stem member state regul applic subsidiar principl decis measur level nation region local number regul issu member state higher number commun regul direct framework simplif polici requir coordin public author member state central depart local author franc portug unit kingdom set specif depart respons prime minist member state set advisori committe author task simplif difficult requir author power respect ministeri depart adequ financi human resourc awar offici rais inform campaign offici handl sme matter receiv train chang cultur custom orient approach administr busi public administr proactiv think busi control final success simplif polici depend continu systemat assess monitor result achiev consult busi organ iii regulatori environ difficult complex regulatori environ discourag entrepreneurship creation busi case busi decid develop oper member state familiar languag cultur foreign administr work regul question cumul effect regul complex complianc cost concern risk make impact busi disproportion object regul end complex costli regul difficult implement lead critic avoid member state awar effect regul busi aim identifi improv bear mind balanc struck burden impos busi assimil chang posit propos legisl legisl full knowledg impact regul busi term complianc cost administr burden busi impact assess cost benefit analys carri close cooper busi commun legisl give special attent complianc requir sme sme compli regul reason cost larg firm revers necessarili true small principl act litmu test complianc cost busi result regul balanc polici requir respect health safeti environ member state introduc derog simplifi procedur sme unaccept reduc object regul regul deal taxat compani law statist environ introduct threshold level reduc monitor report requir significantli reduc burden complianc cost sme threshold level act disincent growth appli flexibl enterpris allow remain specif sme scheme long turnov exce turnov threshold level scheme percentag iv simplifi busi start formal addit gener principl mention commiss highlight practic consid promot member state import element facilit start phase busi part concern coordin public author deal start process simplif administr procedur member state requir number kind registr tax social secur statist busi trade regist number contact point registr purpos vari member state easili ten locat make registr time consum businessman woman registr point revisit registr point form fill similar request inform number formal procedur depend legal structur busi choos highest limit compani member state procedur form addit author start busi deliv author make complic businessman woman find quickli result week month busi start oper exposur bureaucraci cost registr vari member state high ecu discourag set scene futur relat busi administr singl contact point commiss propos member state identifi formal level requir start busi wai coordin simplifi good belgian auditform project includ inventori procedur administr formal impos busi view assess effici burden sme coordin found french system enterpris formal centr centr de formalité de entrepris cfe german gewerbeämt system base principl singl contact point commun point busi type natur public author level experi show administr start formal member state dealt dai compar delai dai longest period report commiss singl contact point busi start up plai import role intermediari formal compli life busi chang address statut transfer ownership employ issu permit licenc franc discuss underwai integr cfe formal relat employ reach level coordin public author requir high degre determin persuas commiss contact busi singl contact point singl registr form import element coordin inform request busi start phase develop phase franc interest experi share area inform request busi incorpor singl questionnair manag cfe questionnair develop cerfa central author respons inform gather formal singl form constitut major simplif entrepreneur gather inform requir part administr regist enterpris advantag system inform registr purpos queri fill form answer cfe singl form system franc drawback form accompani support document time gather authent administr avoid send newli regist busi larg number form questionnair author significantli reduc advantag singl form public administr encourag share inform make greater databas inform technolog adapt regul data protect understood share inform relat confidenti data itali law introduc administr simplif measur state person ask specif inform declar inform contain document hand administr branch administr administr obtain inform similarli denmark bill prepar prohibit public author request inform busi inform obtain administr follow busi allow remain silent inform request public author singl identif number line propos singl contact point singl form singl identif number enterpris simplif measur system exist franc sweden portug denmark basic advantag busi number contact administr public author simplifi manag databas share inform author licenc permit abovement registr formal busi obtain number author give start activ access specif occup gener author start econom activ case luxembourg specif author pursu occup tourist guid hairdress travel agent permit licenc need construct work environment protect purpos health safeti reason type complex author vari consider establish criteria satisfi good reput financi sound profession qualif experi commiss concern ensur gener freedom establish singl market notabl mutual recognit profession qualif consid member state regularli review simplifi author procedur order maximis potenti creation busi lengthi procedur obtain author number award author constitut disincent busi itali adopt law set gener term principl design simplifi author procedur includ possibl start econom activ explicit author order principl consent silenc mean administr concern fail decis fix deadlin applic author deem accept januari germani adopt seri law speed author procedur object reduc length time plan procedur make germani attract busi locat part programm gener higher invest job difficult assess result law itali hand posit experi report baden württemberg launch simplif reform underli principl initi respect author worth promot member state annex simplif author procedur requir chang work practic cultur civil servic move regul part busi aforement propos greatli simplifi develop trade activ european commun easier businessman woman start oper member state turn singl contact point form fill receiv singl identif number member state quickli grant author start oper singl identif number polici area vat case franc easi simplif measur member state final measur greatli facilit work privat public organ advis busi interest establish activ european commun stimul busi area practic promot member state relat taxat social secur account statist requir compani law member state introduc incent simplif measur field notabl enterpris view encourag employ annex ii measur relat year develop busi start phase measur import bear mind approxim firm exist year busi year year measur field import legisl cover taxat compani law employ issu discourag start compani take employe mean fill ten form mandatori file requir vari field regul procedur requir compani law sharehold meet inappropri small compani germani adopt legisl simplifi procedur klein aktiengesellschaft respect improv fiscal environ larg number member state introduc kind tax relief sme busi annex iii addit franc unit kingdom netherland introduc tax reduct privat individu invest start up similar busi angel concept unit state tax administr area reform number tax paid date payment long delai reimburs tax stamp administr procedur time consum cumbersom view commiss tax oblig substanti simplifi implement propos set programm introduct common system vat cost complianc tax oblig born busi reduc propos proportion greater extent sme respect signific element propos principl singl place suppli busi trade member state account tax activ member state establish elimin deal tax author addit accompani radic review report account oblig achiev balanc tax administr busi current vat system scope allevi burden sme member state exempt micro enterpris vat liabil threshold exempt vari wide turnov ecu denmark ecu unit kingdom enterpris liabl vat frequenc vat declar payment great burden member state introduc simplif measur includ vat declar annual basi small compani payment term ident declar term case monthli payment small enterpris pai vat invoic payment receiv client member state requir quarterli micro busi yearli payment addit number member state permit small enterpris pai vat receipt client payment establish invoic cash account european parliament publish work paper impact vat intrastat oblig sme outlin potenti measur includ switch system quarterli vat declar administr oblig aris intra commun trade field simplif franc itali integr intrastat oblig recapitul statement requir sixth council direct vat mean enterpris fill singl form compet author french italian system present ideal requir monthli return combin intrastat vat declar threshold sme exempt low simplif relat consolid time period adopt return intrastat declar vat recapitul statement implement kind regul member state appli time period intrastat declar vat recapitul statement threshold level invit align requir adopt quarterli annual return sme member state benefit specif cooper social secur taxat depart depart constantli interact busi impos administr burden enterpris cooper result administr common identif number share inform criteria decid fix payment date collect incom tax social secur contribut system fact employ major prioriti european commun govern member state make import time devot public author examin employ discourag take employe member state step remov administr burden accompani take employe encourag flexibl labour market member state introduc scheme busi employe time social secur contribut reduc waiv member state regul limit access occup hairdress plumb oper travel agenc taxi act barrier entri regul request busi form protect bad illeg oper commiss recommend regul examin case case basi assess balanc exist protect consum competit micro enterpris emploi entrepreneur face problem repres categori sme proportion suffer administr burden regul deal relev legisl attend administr burden financi risk lack social secur discourag young peopl start busi member state specif address problem adopt tax incent account simplif pension scheme view encourag young peopl unemploi develop busi vi conclus exchang practic improv simplifi environ busi show substanti interest public author busi repres simplif measur experienc similar simplif initi member state implement wai regulatori environ busi start up differ wide member state identifi practic benchmark member state gener principl identifi brought attent member state interest parti concret measur adopt member state reduc simplifi administr regulatori burden impos firm practic effect save time reduc cost impos enterpris recommend articl object member state measur improv simplifi busi environ relat establish busi year develop stimul potenti innov encourag growth enterpris subsequ job creation member state invit measur reorgan simplifi updat administr legal fiscal system order improv interfac administr busi commun custom orient reduc time process request busi give author time encourag busi start up mean favour regulatori environ simplifi amend abolish exist regul hamper creation busi year exist articl framework simplif polici long term coher polici need implement simplif measur successfulli ensur effect coordin public administr end commiss recommend member state public author level develop consult busi commun simplif polici strongli commit compris set specif depart unit level author coordin simplif polici measur proper inform train offici view develop servic orient attitud busi improv interfac public administr enterpris articl regulatori environ impact regul busi sme continu assess full consult busi commun member state appli small concept take account interest sme earliest stage legisl accompani administr procedur derog threshold simplifi procedur benefit sme introduc threshold flexibl act disincent growth effect regul administr procedur enterpris assess assist committe compos govern busi repres member state introduc systemat evalu procedur ass impact busi regulatori propos ensur balanc object mean achiev complianc cost administr burden understood busi impact assess system includ cost effect analysi cost benefit analysi comprehens consult procedur busi organ includ repres sme articl simplifi busi formal start phase administr procedur requir start busi simplifi made user friendli entrepreneur obtain quicker effici servic encourag busi ventur commiss recommend member state level public author advantag introduc singl busi registr form set singl contact point enterpris deposit singl registr form mention point contact point respons forward inform contain applic administr depart fix period work dai introduc system busi identifi singl number public govern depart ensur govern depart avoid introduc duplic superflu form contact point allow busi reject demand confidenti inform inform govern depart inform technolog databas transmiss authent inform suppli share inform depart subject safeguard protect privat data set clear target term deadlin process enterpris request grant licenc author introduc system applic deem automat grant administr respond fix deadlin member state invit examin possibl extend scope contact point cover life cycl enterpris start phase administr interfac public author enterpris articl stimul busi year develop constraint tax social environment statist natur hamper establish year develop enterpris allevi abolish member state invit examin improv fiscal treatment newli establish enterpris fiscal measur encourag invest start up busi angel concept allevi employ social secur contribut period employe examin improv administr legal provis discourag compani take employe order promot flexibl labour market establish dialogu social secur taxat offic view reach coordin interfac busi examin report requir sme subject natur report frequenc period time record order simplifi consolid requir examin exist administr legal provis view simplifi abolish unnecessarili limit access occup member state invit reduc impact vat intrastat oblig sme small enterpris allow make quarterli vat return option vat exempt offer member state invit examin wai improv situat micro enterpris emploi entrepreneur field taxat social secur pension scheme articl coordin commun level commiss continu coordin role member state european busi organ framework group improv simplifi busi environ establish benchmark practic enabl commiss evalu progress made member state request report commiss yearli basi measur adopt order put recommend effect commiss european network euro info centr fulli inform develop order enabl suppli inform enterpris requir compli administr formal member state articl recommend address member state brussel april commiss christo papoutsi member commiss oj cse european commiss dg xxiii juli oj oj oj novemb oj studi averag cost administr burden time higher sme larger busi eim administratiev lasten bedrijven barbieri lo moro utenti pubblica amministrazion il mulino institut für mittelstandsforschung bürokrati ein kostenfaktor ein belastungsuntersuchung bei mittelständischen unternehmen defin commiss recommend april definit small medium size enterpris oj interest unit kingdom deregul unit charg coordin uk govern deregul polici govern depart ensur busi commun point view account complianc cost administr burden minim unit respons deputi prime minist cabinet offic author vi vi ministeri depart flemish institut emploi entrepreneur vizo belgium govern institut found mission promot stimul free creativ entrepreneurship notabl train simplifi administr vizo advic undertak research take initi rais awar concern time develop method techniqu simplifi administr task vizo organ train civil servant handl sme matter flemish administr aim provid civil servant insight knowledg basic principl techniqu involv simplif qualiti servic demonstr function initi administr municip korsør denmark municip popul municip set develop depart act consult partner provid qualifi expertis busi sector requir train employe organiz set order meet demand depart function coordin bodi busi matter local author part task unit kingdom deregul unit respons ensur regul administr procedur introduc strictli regul made govern assess cost busi publish result minist satisfi cost justifi benefit sme vulner overregul red tape minist carri small busi litmu test mean small busi consult regul ensur cope germani recent decid similar assess made relat administr cost impos legisl sme unit kingdom annual account scheme vat flexibl upper threshold firm remain scheme turnov exce studi logotech étude compar de disposit légale administr nécessair pour la format de pme dan pai de union européenn fr de gr irl uk idem cd rom pari chamber commerc industri id centr de formalité de entrepris set franc view simplifi complet formal enterpris compli legal fiscal social statist formal link event lifetim busi includ creation start phase cfe act singl contact point administr local trade regist taxat offic administr charg social secur pension statist offic enterpris requir inform cfe transmit inform relev administr includ statist offic inse inse plai import role charg nation enterpris discretori siren nation identif number siren enterpris french questionnair individu entrepreneur corpor bodi issu centr registr revis form cerfa gather singl page inform requir administr bodi regist enterpris appli relev rule enterpris applic attach complet questionnair number relev document document origin certifi copi birth nation certif natur person member partnership articl associ corpor bodi proof preliminari registr regul profess cerfa centr enregistr de révision de formulair administratif committe registr revis form busi regist itali administ chamber commerc inform enterpris address statut annual account part inform previous store paper form local court regist offer singl databas inform busi systemat public administr rais concern data protect principl direct ec european parliament council protect individu regard process person data free movement data oj sweden singl identif number exist number enterpris start phase dissolut number compani administr purpos area taxat insur bank telecommun franc singl number siren establish decre law financi law view commiss possibl cover author deal issu emiss danger substanc case commun law nation law explicit author interest busi framework danish busi creation polici danish govern propos action plan includ action lighten administr burden remov simplifi exist administr regul remov simplifi tax duti set singl inform point develop procedur assess administr consequ legisl enterpris europ fourth report public entitl überprüfung von administrativen pflichten für unternehmen german independ commiss recht und verwaltung vereinfachung de bund call waffenschmidt kommiss feder ministri interior larg varieti requir maintain record area personnel salari administr public condit maintain record allevi articl commiss recommend transfer sme decemb oj belgium system reduc corpor tax sme provid condit met compani assess profit exce ecu charg reduc rate standard rate addit flexibl system advanc payment incom tax person ag set busi sole trader activ member compani pai penalti year unpaid insuffici advanc payment commiss commun improv fiscal environ small medium size enterpris oj paragraph juli unit kingdom annual account scheme vat return year quarterli flexibl upper threshold firm remain scheme turnov exce unit kingdom cash account scheme sme turnov account vat basi payment made receiv invoic germani similar scheme articl commiss recommend payment period commerci transact oj european parliament director gener research econom affair seri oj uk ireland separ depart respons incom tax social secur contribut contribut collect payrol system pay januari busi franc fill form déclarat embauch uniqu eleven previous take employe singl contact point social secur contribut deal formal requir field plan pilot scheme underwai season part time work enterpris paid servic voucher contract formal author reduc voucher mean payment instrument inform relev author germani rais threshold unfair dismiss law inapplic ten employe view increas micro enterpris propens employe belgium plan grant reduct employ social secur contribut busi hire employe social secur contribut due year reduct foreseen year similar scheme exist employe plan deux troi plan avantag embauch involv cut employ social secur contribut hire long term unemploi belgium finland emploi person start busi time maintain unemploy benefit franc emploi person benefit simplifi account rule harmon taxat requir result account book annex basic principl prompt author decis central point singl contact point principl consent silenc appli licens author oper strict manag system appoint specif charg licens procedur respons complet time target deadlin set complet procedur bind decis make author state deadlin dai advic entrepreneur applic submit includ advic type extent document requir applic licens author adequ staff resourc attend procedur quickli provis made flexibl human resourc alloc author procedur larg project licens author hold regular discuss client receiv feedback procedur identifi weak author procedur receiv suggest improv central author support local licens author implement difficult administr procedur effect produc clear intern rule guidelin check list legal provis author base decis author rapid annex ii improv busi environ practic start up overview measur member state polici coordin gt tabl gt polici coordin continu gt tabl gt compani registr form gt tabl gt compani registr form continu gt tabl gt simplif regul derog sme gt tabl gt simplif regul derog sme continu gt tabl gt labour market flexibl gt tabl gt labour market flexibl continu gt tabl gt annex iii simplifi tax administr member state gt tabl gt