Traduction de «Transmission individuelle » (Français → Anglais) :

3. In order to ensure that the data transmitted under this Article is used exclusively for statistical purposes, the purpose, scope, format, security and confidentiality measures and procedure for the transmission of the individual data to Eurostat and for the transmission of data on the multinational enterprise groups to the appropriate national authorities shall be adopted in accordance with the procedure laid down in Article 14(2).

3. In order to ensure that the data transmitted under this Article is used exclusively for statistical purposes, the purpose, scope, format, security and confidentiality measures, and procedure for the transmission of data on individual units to the Commission (Eurostat) and for the transmission of data on the multinational enterprise groups to the appropriate national authorities shall be adopted in accordance with the procedure referred to in Article 16(2).

In order to attain this objective, the Member States should take measures to: - heighten the business owner's awareness of the problems inherent in transfers and encourage him to prepare for this operation within his lifetime; - create a financial environment conducive to the successful transfer of SMEs; - enable the businessman to prepare for the transfer in an efficient way; - ensure the continuity of partnerships and sole proprietorships; - provide for the success of family transfers by ensuring that the levying of inheritance tax or gift tax does not jeopardize the survival of the business; - encourage transfer to a third party ...[+++]when there is no heir within the family.

Improving the enterprise environment The Commission will revise and strengthen its internal working procedures for assessing the effects and impact of its legislative proposals on enterprises, with particular reference to SMEs. 2. Improving the conditions for the transfer of enterprises The Commission is to launch a process of broad consultation dealing with various questions, with the aim of offering businesses a more favourable legal and fiscal environment for their transfer, particularly: - by facilitating the continuity of a sole proprietorship or partnership in the case of the death of the head of the enterprise or one of the partn ...[+++]ers; - by facilitating, in particular, the change in status from sole proprietorship or partnership to corporation with a view to the transfer of the business, on the basis of a joint examination of the most appropriate arrangements; - by facilitating the adoption by SMEs of the status of public limited company by reducing the administrative formalities and the cost of access to this status to an extent compatible with the protection of company members and third-party interests; - by reducing the fiscal burden on legatees who continue to operate the business.

The measures could be targeted, among other things, at the following objectives: - ensuring the continuity of partnerships and sole proprietorships in the case of the death of one of the partners or the owner; - enabling adequate preparation for transfer by providing owners with the appropriate instruments; - encouraging owners to prepare for succession during their life- time, particularly when the transfer cannot take place within the family; - adapting the fiscal treatment of succession to the need to ensure the survival of the business; - preventing international double taxation in the case of cross- border succession.

As noted by the International Bureau of WIPO, perhaps one of the most significant contributions of the WCT and the WPPT is their recognition of the rights of authors, performers and phonogram producers to authorize the online transmission of their works, fixed performances and phonograms, as the case may be.21 The WCT and WPPT provide that authors, performers and producers of phonograms must be granted exclusive rights to authorize the making available of their works, performances fixed on phonograms and phonograms, respectively, by wire or wireless means, in such a way that members of the public may access those works, performances and ...[+++]phonograms from a place and at a time individually chosen by the members of the public (that is, interactive, on-demand services).