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29 results

  1. BUSINESS AND COMPETITION|business organisation · ECONOMICS|economic policy|economic planning

    #667790

    IATE #3629187
    Pacáiste Fóirithinte do FBManna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tá gá le creat cumasúcháin lena ndéanfar infheistíochtaí airgeadais fostóirí i scileanna a scaoileadh agus a dhreasú agus lena dtabharfar infheictheacht do luach eacnamaíoch an athscilithe agus an uas-scilithe. Mar shampla, tá sé mar aidhm ag an bPacáiste Fóirithinte do FBManna rochtain ar mhaoiniú agus ar scileanna a éascú.' Reference "Cinneadh (AE) 2023/936 maidir le Bliain Eorpach na Scileanna,CELEX:32023D0936/GA"
    KMU-Entlastungspaket
    de
    SME Relief Package | micro-, small and medium-sized enterprises Relief Package
    en
    Definition "package which aims to combat late payments and revise the Late Payment Directive, simplify tax rules to make it easier to do business in the Single Market and give SMEs access to skills and finance" Reference "COM-EN, based on:The New European, ‘For Europe to recover, SMEs need to recover.’ – The European Commission announces SME Relief Package (26.10.2022), 5 October 2022"
    train de mesures de soutien aux PME
    fr
    Definition ensemble de mesures à destination des PME, qui comprendra la révision de la directive sur le retard de paiement et une proposition de corpus unique de règles fiscales pour les entreprises en Europe Reference "COM-FR, d'après Discours sur l'état de l'Union 2022 de la présidente von der Leyen (5.12.2022), Commission européenne, 14.9.2022"
  2. FINANCE|taxation · FINANCE|taxation|tax on consumption|VAT

    #623144

    IATE #1236699
    an scéim speisialta le haghaidh fiontair bheaga Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sa phlean gníomhaíochta ón gCoimisiún maidir le CBL, d'fhógair sé pacáiste cuimsitheach simplithe le haghaidh fiontair bheaga a bhfuil sé mar aidhm aige díriú ar a n‐ualach riaracháin a laghdú agus ar chuidiú le timpeallacht fhioscach a chruthú chun a bhfás chomh maith le forbairt trádála trasteorann a éascú. Is éard atá i gceist le pacáiste simplithe ná athbhreithniú ar an scéim speisialta le haghaidh fiontair bheaga mar a leagtar amach sa Teachtaireacht maidir leis an obair leantach ar phlean gníomhaíochta CBL. Dá bhrí sin, tá an t‐athbhreithniú ar an scéim speisialta le haghaidh fiontair bheaga ina eilimint thábhachtach den phacáiste athchóirithe a leagtar amach sa phlean gníomhaíochta CBL.' Reference "Treoir (AE) 2020/285 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d'fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d'fhiontair bheaga, CELEX:32020L0285/GA"
    Sonderregelung für Kleinunternehmen | KMU-Regelung | Kleinunternehmerregelung
    de
    Definition "Bestimmungen, die es den Mitgliedstaaten erlauben, vereinfachte Modalitäten für die Besteuerung und die Steuererhebung anzuwenden und KMU IATE:778859 mit einem Jahresumsatz bis zu einem bestimmten Schwellenwert von der Besteuerung und vom Vorsteuerabzug IATE:855444 auszunehmen" Reference "Vorschlag für eine RICHTLINIE DES RATES zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem in Bezug auf die Sonderregelung für Kleinunternehmen"
    special scheme for small enterprises | SME scheme | special scheme for small undertakings
    en
    Definition provisions that allow Member States to provide for simplified procedures for charging and collecting VAT and exempt SMEs with an annual turnover below a certain threshold from charging and deducting VAT Reference "Council-EN, based on the explanatory memorandum of Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises"
    régime particulier des petites entreprises | régime en faveur des PME | régime spécial des petites entreprises
    fr
    Definition ensemble de dispositions que peuvent prendre les États membres en faveur des petites entreprises, consistant à leur appliquer des modalités simplifiées d’imposition et de perception de la TVA et à dispenser les PME dont le chiffre d’affaires annuel est inférieur à un certain seuil de facturer et de déduire la TVA Reference "Conseil-FR, d'après la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée ( CELEX:02006L0112-20190116/FR ), titre XII, chapitre 1, et l'exposé des motifs de la proposition de directive du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne le régime particulier des petites entreprises ( CELEX:52018PC0021/FR )"
  3. BUSINESS AND COMPETITION

    #650132

    IATE #3549284
    scórchlár na bhfiontar beag agus meánmhéide Reference "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/136155.pdf"
    ga
    Context 'Déanfaidh an Coimisiún faireachán ar an dul chun cinn trí scórchlár na bhfiontar beag agus meánmhéide.' Reference "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/136155.pdf"
    KMU-Anzeiger
    de
    Definition jährlich von der Kommission veröffentlichter Anzeiger zur Mitteilung von Regulierungsinitiativen mit voraussichtlich erheblichen Auswirkungen auf KMU Reference "Vgl. Mittlg. KOM/2013/0122 endg. Intelligente Regulierung - Anpassung an die Bedürfnisse kleiner und mittlerer Unternehmen CELEX:52013DC0122/13"
    Comment DIV: aka 18.04.13
    SME Scoreboard | scoreboard on SMEs
    en
    Definition instrument published annually by the European Commission to enable monitoring of EU regulatory initiatives expected to have a significant impact on SMEs Reference "Council-CENTERM, based on:Commission communication: Smart Regulation - Responding to the needs of small and medium-sized enterprises (COM(2013)0122 final), CELEX:52013DC0122/EN"
    Comment "The scoreboard identifies:- the main issues involved in the regulatory initiatives and the positions taken on them throughout the legislative cycle; - whether regulatory burden IATE:144818 has been added or reduced at the various stages; - best practice with regard to implementation in Member States, i.e. at the level that directly affects business."
    tableau de bord concernant les PME
    fr
    Definition publié chaque année par la Commission européenne, instrument recensant les initiatives réglementaires qui devraient avoir une incidence importante sur les PME Reference "Conseil-FR, sur la base de la communication de la Commission intitulée ""Réglementation intelligente - Répondre aux besoins des petites et moyennes entreprises"" (COM2013) 122 final http://ec.europa.eu/governance/better_regulation/documents/1_FR_ACT_part1_v2.pdf (15.3.2013)"
  4. BUSINESS AND COMPETITION|business classification|size of business|small and medium-sized enterprises · EUROPEAN UNION|European construction|deepening of the European Union|EU activity|EU policy

    #661402

    IATE #3582125
    Straitéis FBM d’Eoraip inbhuanaithe agus dhigiteach Reference "Rialachán Tarmligthe (AE) 2021/1078 lena bhforlíontar Rialachán (AE) 2021/523 lena leagtar amach na treoirlínte infheistíochta maidir le Ciste InvestEU"
    ga
    Context 'Déanfar táirgí faoin ionú FBM a fhorbairt i gcomhréir leis na tosaíochtaí agus na réimsí a leagtar amach i “Straitéis FBM d’Eoraip inbhuanaithe agus dhigiteach”.' Reference "Rialachán Tarmligthe (AE) 2021/1078 lena bhforlíontar Rialachán (AE) 2021/523 lena leagtar amach na treoirlínte infheistíochta maidir le Ciste InvestEU"
    straitéis FBManna Reference Comhairle-GA
    ga
    KMU-Strategie für ein nachhaltiges und digitales Europa | KMU-Strategie
    de
    SME strategy for a sustainable and digital Europe | SME strategy | dedicated SME strategy
    en
    Definition "strategy aimed at helping SMEs to lead the twin transitions towards digitalisation and sustainability, in particular involving an upgrade of the European Enterprise Network, an expansion of digital innovation hubs, and the opening up of possibilities for volunteering and training on digital technologies" Reference "European Commission > Knowledge for policy > Publication 10.3.2020 > Communication COM/2020/103: An SME Strategy for a sustainable and digital Europe (16.3.2020)"
    Comment The strategy puts forward actions based on the following three pillars:- Capacity-building and support for the transition to sustainability and digitalisation;- Reducing regulatory burden and improving market access; and- Improving access to financing.
    stratégie axée sur les PME pour une Europe durable et numérique | stratégie axée sur les PME | stratégie spécifique pour les PME
    fr
    Definition "stratégie visant à libérer le potentiel des PME européennes pour mener la double transition sur la voie de la numérisation et de la durabilité, le but étant notamment de moderniser le réseau Entreprise Europe, d'étendre les pôles d’innovation numérique et de favoriser la formation aux technologies numériques" Reference "Conseil-FR, d'après la communication de la Commission européenne intitulée «Une stratégie axée sur les PME pour une Europe durable et numérique» – COM(2020) 103 final"
    Comment La stratégie propose des actions qui s’articulent autour des trois piliers suivants:- renforcement des capacités et soutien à la transition vers la durabilité et la numérisation;- réduction de la charge réglementaire et amélioration de l’accès au marché; et- amélioration de l’accès au financement.
  6. ECONOMICS|economic policy · EUROPEAN UNION|European Union law|EU law|drafting of EU law

    #648338

    IATE #3541533
    tástáil FBManna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfar a áireamh ar na bearta sin meastóireacht a dhéanamh ar bhonn rialta ar an éifeacht a bhíonn ag dlí ábhartha an Aontais maidir le FBManna, i gcás inarb iomchuí de bhíthin scórchláir, tacaíochta do ghrúpaí saineolaithe neamhspleácha, agus malartaithe faisnéise agus dea-chleachtais, lena n-áiritear faisnéis agus dea-chleachtas maidir le cur i bhfeidhm sistéamach na tástála FBManna ar leibhéal an Aontais agus ar leibhéal na mBallstát.' Reference "Rialachán (AE) Uimh. 1287/2013 lena mbunaítear Clár um Iomaíochas na bhFiontar agus na bhfiontar beag agus meánmhéide (COSME) (2014 - 2020) agus lena n-aisghairtear Cinneadh Uimh. 1639/2006/CE, CELEX:32013R1287/GA"
    KMU-Test
    de
    SME test | SME testing
    en
    Definition "analysis of the possible effects of EU legislative proposals on SMEs" Reference "Internal Market, Industry, Entrepreneurship and SMEs > Entrepreneurship and Small and medium-sized enterprises (SMEs) > SME strategy > SME Test (26.7.2021)"
    Comment The SME Test is part of the regulatory impact assessment.The SME Test comprises four steps: (1) Identification of affected businesses; (2) Consultation of SME stakeholders; (3) Measurement of the impact on SMEs; (4) Assessment of alternative mechanisms and mitigating measures.
    test PME
    fr
    Definition "analyse des effets potentiels des propositions législatives de l'UE sur les PME" Reference "COM-FR d’après : site de la Commission européenne > Marché intérieur, industrie, entrepreneuriat et PME > Entrepreneurship and Small and medium-sized enterprises (SMEs) > SME strategy > SME test"
  7. EMPLOYMENT AND WORKING CONDITIONS|employment|employment policy · SOCIAL QUESTIONS|social affairs · INDUSTRY|industrial structures and policy

    #605964

    IATE #781963
    an Comhlachas Eorpach um Ghnóthais Cheardaíochta agus um Ghnóthais Bheaga agus Mheánmhéide Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    UEAPME Reference Comhairle-GA, bunaithe ar an ngiorrúchán a úsáidtear sna teangacha eile uile
    ga
    SMEunited Reference "Comhairle-GA, bunaithe ar SMEunited"
    ga
    Europäische Union des Handwerks und der Klein- und Mittelbetriebe | SMEunited | UEAPME
    de
    Definition Dachverband, der als europäischer Sozialpartner und repräsentative Stimme von Handwerk und KMU in der EU die Interessen von rund 12 Mio. Unternehmen mit ca. 55 Mio. Beschäftigten vertritt Reference "Council-DE, gestützt auf Zentralverband des deutschen Handwerks > Organsationen des Handwerks > SMEUnited (15.10.2021)"
    European Association of Craft, Small and Medium-sized Enterprises | SMEunited | UEAPME | SME United
    en
    Definition employers' organisation representing the interests of European crafts, trades and SMEs at EU level Reference "COM-HU, based on: SMEunited > About, https://smeunited.eu/en#about [21.2.2019]"
    Union européenne de l'artisanat et des petites et moyennes entreprises | UEAPME | EUROPMI
    fr
    Definition organisation patronale qui représente les intérêts des artisans, commerçants et PME au niveau de l’UE Reference "Site Commission européenne, Portail européen à destination des PME, http://ec.europa.eu/small-business/links/ueapme_fr.htm [8.6.2016]"
    Comment C’est un partenaire social européen reconnu. En juillet 1999, l'UEAPME et EUROPMI ont fusionné.
  8. ECONOMICS · BUSINESS AND COMPETITION|business organisation

    #636065

    IATE #1874214
    tairseach FBM Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Os cionn na tairsí sin, is faoi na hidirghabhálaithe airgeadais a bheidh sé a léiriú an mbeidh an FBM incháilithe nó neamh-incháilithe faoi thairseach FBManna i Saoráid Fiachais Chlár Fís 2020.' Reference "Rialachán (AE) Uimh. 1287/2013 lena mbunaítear Clár um Iomaíochas na bhFiontar agus na bhfiontar beag agus meánmhéide (COSME) (2014 - 2020) agus lena n-aisghairtear Cinneadh Uimh. 1639/2006/CE, CELEX:32013R1287/GA"
    KMU-Fazilität | Finanzierungsfenster „KMU“
    de
    Definition [Fazilität], aus der neue Instrumente zur Finanzierung von technologieorientierten kleinen und mittleren Unternehmen mit hohem Wachstumspotential unterstützt werden können Reference "Rat der Gouverneure - Erhöhung des Kapitals der Europäischen Investitionsbank und damit zusammenhängende Beschlüsse CELEX:31998D0828(01)/DE"
    SME Window
    en
    Definition instrument that provides financial support to help finance innovative projects for high-technology and growth-oriented small and medium-sized enterprises from the European Fund for Strategic Investment (EFSI) Reference "COM-EN based on: - Board of Governors - Increase in the capital of the EIB and related decisions, CELEX:31998D0828(01)/EN - EASPD (European Association of Service Providers for persons with Disabilities) > Unlocking the EFSI for Social Services, http://www.easpd.eu/sites/default/files/sites/default/files/News/conclusions_to_efsi_study_and_next_steps.pdf [5.4.2017]"
    Comment "The Fund serves as credit protection for new EIF activities. Reference: The Investment Plan for Europe. DG GROW workshop on Raw Materials. 20 May 2015, https://ec.europa.eu/growth/tools-databases/eip-raw-materials/en/system/files/ged/A-Carano_presentation%20EFSI%20dg%20GROW%2020150520.pdf [5.4.2017]"
    volet «PME»
    fr
    Definition instrument du Fonds européen pour les investissements stratégiques permettant de financer des projets innovants portés par des petites et moyennes entreprises Reference "Site Welcomeurope.com, Fiche programme, ""Fonds européen pour les investissements stratégiques (FEIS) (1.2) - Plan d'investissement pour l'Europe - PME, http://fr.welcomeurope.com/subventions-europennes/fonds-europeen-investissements-strategiques-feis-1-2-plan-d-investissement-europe-pme-1076+976.html#tab=onglet_details [25.1.2017]"
  9. EUROPEAN UNION|EU institutions and European civil service|institutional structure · EUROPEAN UNION|European construction|deepening of the European Union · TRADE|trade · BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|business classification|size of business

    #653434

    IATE #3563626
    an Ard-Stiúrthóireacht um an Margadh Inmheánach, Tionsclaíocht, Fiontraíocht agus Fiontair Bheaga agus Mheánmhéide Reference "An Treoir Stíle Idirinstitiúideach > 9.6. Ard-Stiúrthóireachtaí agus seirbhísí an Choimisiúin: na teidil oifigiúla, http://publications.europa.eu/code/ga/ga-390600.htm [23.2.2015]"
    ga
    AS um an Margadh Inmheánach, Tionsclaíocht, Fiontraíocht agus FBManna Reference "An Treoir Stíle Idirinstitiúideach > 9.6. Ard-Stiúrthóireachtaí agus seirbhísí an Choimisiúin: na teidil oifigiúla, http://publications.europa.eu/code/ga/ga-390600.htm [23.2.2015]"
    ga
    Generaldirektion Binnenmarkt, Industrie, Unternehmertum und KMU | GD Binnenmarkt, Industrie, Unternehmertum und KMU
    de
    Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs | SME's, DG GROW, DG GROWTH | DG for Internal Market, Industry, Entrepreneurship and SMEs
    en
    Definition "directorate-general [IATE:1162180 ] of the European Commission [ IATE:956044 ], set up in 2014/2015, responsible for:- Completing the internal market for goods and services;- Helping turn the EU into a smart, sustainable, and inclusive economy by implementing the industrial and sectoral policies of the flagship Europe 2020 initiative;- Fostering entrepreneurship and growth by reducing the administrative burden on small businesses; facilitating access to funding for small and medium-sized enterprises (SMEs); supporting access to global markets for EU companies- Delivering the EU's space policy via the two large-scale programmes Copernicus (European Earth observation satellite system) and Galileo (European global navigation satellite system), as well research actions to spur technological innovation and economic growth" Reference "COM-EN, based on:EUROPA > European Commission > Growth > About us. http://ec.europa.eu/growth/about-us/index_en.htm [6.1.2015]"
    Comment "Formerly known as the Directorate-General for Enterprise and Industry (DG ENTR), IATE:2221987"
    direction générale du marché intérieur, de l’industrie, de l’entrepreneuriat et des PME | DG Marché intérieur, industrie, entrepreneuriat et PME
    fr
    Comment "Anciennement connue sous le nom de «direction générale des entreprises et de l’industrie» (DG ENTR)Voir IATE:2221987"
    GROW
    mul