air quality
SME
REACH
industrial policy
public procurement
state aid
TTIP
Address
P.O.Box 93002
2509 aa Den Haag
Telephone
070 349 03 49
Fax
070 349 03 00
E-mail
[email protected]
Internetwww.vno-ncw.nl
Address P.O.Box 93002
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Fax 070 349 09 08
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Brussels office VNO-NCW and MKB-Nederland
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b-1000 Brussel
00 32 (0)2 510 08 80
00 32 (0)2 510 08 85
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privacy
better regulation
free trade
european elections
internal market
CSR
cybersecurity
REFIT
telecompackage
economic governance
ETS
flexicurity
FTT
competitiveness
free movement of workers
dataprotection
labor mobility
Sustainability
resource efficiency
banking union
VNO-NCW and mkb-nederland
energy and climate
small business act
European
Outlook
Europe: vital to Dutch companies
Topical issues for Europe in 2014
European Outlook
Europe: vital to Dutch companies
Topical issues for Europe in 2014
European outlook
VNO-NCW and MKB-Nederland
© VNO-NCW, MKB-Nederland
January 2014
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Contents
Preface
5
Introduction
Europe: vital to Dutch companies
7
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1.
Economic governance and finance
A sound and swift banking union
Access to finance
Towards strong economic governance
Common Consolidated Corporate Tax Base (CCCTB)
EU Action Plan to strengthen the fight against tax fraud and tax evasion
Financial Transaction Tax
Platform for Tax Good Governance
Value Added Tax (VAT)
International Financial Reporting Standards (IFRS)
Disclosure of non-financial information – country-by-country reporting (CBCR)
Customs
Energy taxation
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Competitiveness, sustainability, innovation and industrial policy
Smart regulation
Security of supply of resources
REACH and SMEs
Clean Air Policy
European Emissions Trading System (EU ETS)
Shale gas
Energy and Climate 2030 package
Environmental and Energy Aid Guidelines
Transport and energy
Innovation
Industrial policy package
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3.
Internal and external markets
State aid
Cyber-security
Acquisition fraud
Copyright
Data protection regulation
Telecom package
Proposal for Consumer Product Safety Regulation (CPSR)
Proposal for a Market Surveillance of Products Regulation (MSPR)
Revision of the Tobacco Products Directive (TPD)
Consolidation and merger of legislation on Consumer Rights and Advertising
European Accessibility Act (accessibility of goods and services to people with
disabilities)
Trans-Atlantic Trade and Investment Partnership (TTIP)
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Further multilateral trade liberalisation in the World Trade Organisation (WTO)
Internal Market
Longer and heavier vehicles, European Modular System (EMS) or ‘Ecocombis’
Single European Sky (SES)
Statute for a European Company (SE)
Statute for a European Private Company (SPE)
Action plan: European company law and corporate governance
Audit Regulation
European Retail Action Plan
Stimulate Omnichannel business
Small Business Act
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Well-functioning European labour market
Posting of workers: proposal for the Enforcement Directive
Proposal to improve gender balance in boards of listed companies
The social dimension of the EMU
Restructuring
Health and Safety
Pensions
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Index
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Preface
Every year VNO-NCW and MKB-Nederland, confederations of Dutch Industries and
SMEs, present their view on relevant European issues. This brochure presents a short
summary with our comments on what is on the agenda for 2014. ‘European Outlook’ is
published by the Brussels office with input of policy advisers working at the headquarters
in The Hague.
Current developments will be described and discussed in our monthly digital newsletter
‘Blik op Europa’ and will be processed in the specific dossiers on our websites: www.vnoncw.nl and www.mkb.nl.
Brussels Office VNO-NCW and MKB-Nederland
Joke van den Bandt-Stel
Mario van Mierlo
Bram Borgman
Eric Gilbers
Marianne van der Mersch-Doyer
Nicole Nederveen
Jacqueline Vermaas
Margriet Penninkhof (stagiair)
Brussels, January 2014
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Introduction
Europe: vital to Dutch companies
One thing is for sure, 2014 will be an exciting year. We will have elections for a new
European Parliament and at the end of 2014 we will have a new Commission and a new
President of the Council.
Overarching priority for businesses is promoting the competitiveness of industry,
commerce and related services, in Europe, but also in relation to developments in the rest
of the world. This should be the central theme for the new Commission. Companies are
essential for sustainable growth and for creating jobs.
To realise this growth, innovation is crucial. Europe can and will stimulate this innovation
through investments resulting from Horizon 2020, but speedy time to market is essential
for successful innovations, and in that respect Europe lags behind other parts of the world.
Governments can also play a role as a leading customer in stimulating innovations.
VNO-NCW and MKB-Nederland favour an ambitious energy and climate policy of the
EU, but emphasise that it is essential to take into account the global developments and the
diversity in industry in Europe. The policies in this field should be designed in such a way
that companies are stimulated to invest in sustainable and innovative solutions to reduce
the CO2 emissions, but at the same time carbon leakage should be prevented. The Dutch
energy agreement between Dutch industry in all its diversity, trade unions, NGOs and
government could be an example of how to realise these objectives.
This is only possible with better and more consistent rules and less bureaucracy. We
welcome the evaluation of the whole assessment process. However, we would like to see
impact assessments used not only by the Commission, but also by the Parliament and
Council in case of significant changes to regulation.
And of course, the internal market is essential to create an attractive market for companies
in Europe. Combating protectionism and creating a real level playing field, coupled with
effective enforcement is crucial in this respect.
A real internal market for energy is essential for utilising the different energy carriers in
the most cost- and energy-efficient way. This should lead to energy prices that are more in
line with prices outside Europe.
Also with regard to the digital internal market and the transport market much improvement
is necessary before we really have an attractive environment for companies in Europe.
And last but not least we need well-functioning, flexible European labour markets.
Joke van den Bandt-Stel
T: +32 (0)2 510 08 80, E: [email protected]
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VNO-NCW and MKB-Nederland
Economic governance and finance
A sound and swift banking union
The credit crunch and European debt crisis have articulated the interdependence between
banks en public finances. Banks hold relatively high portions of government bonds. So if
the creditworthiness of one bank has been hit, this could have direct consequences for the
solidity of the government. This ‘feedback loop’ goes the other way around as well, if a
government loses creditworthiness this has a detrimental effect on the creditworthiness of
national banks.
The single monetary policy and the absence of exchange rate risk have significantly
promoted the integration of financial markets. Since the introduction of the euro European
banks increasingly operate within the borders of the euro area. However, the monitoring of
these more international banks has remained national, as has financial support for banks in
trouble. Heavily integrated financial markets require effective European supervision in
order to complete market integration. At this moment the savings and credit market is
fragmented and this also means that the single monetary policy has a less effective impact.
From a business perspective, a banking union is of vital importance to the financial
stability of companies, inter alia with respect to their credit demand and investment
horizon. In particular the export of Dutch businesses also requires banks with an
international network.
A banking union consisting of effective European banking supervision, a European deposit
guarantee scheme and a European resolution mechanism is vital to economic recovery. A
banking union at European level is necessary because of strongly integrated financial
markets. It is necessary to overcome problems with systemically important banks at an
early stage, and to be able to close or restructure a bank if necessary with no negative
effects for other banks and governments and therefore the public and companies.
Systemically important European banks should turn to (national) resolution fund(s) in case
of emergencies, in such a way that national public finances are not involved.
The ECB will in future play a supervisory role, starting with a comprehensive assessment
(finished at November 2014). Since this will be the make-or-break test for Europe’s
banking union, it is absolutely necessary that Europe’s leaders approach the comprehensive
assessment with a clear view as to the implications of its outcome and the necessary
solutions. Before the results of the assessment are published it should be clear who will
pick up the bill for undercapitalised banks.
In December 2013, the finance ministers of finance (Ecofin) reached a definitive
agreement (the interpretation of) the banking union. The systems of deposit guarantee
schemes of the Member States will be harmonized, and deposits amounting to 100,000
euros are insured. If a bank fails, shareholders and bondholders have to pay the bill to
recapitalize the bank, instead of taxpayers. (This is the so called ‘bail-in’.) Also a major
step has been made on the Single Resolution Fund and Board. This settlement mechanism
ensures that, from 2016, when a bank - despite the close supervision - is in serious trouble,
an effective, privately funded, European reaction is affected. This is an important step in
perfecting the banking union. Currently, trilogues between the European Commission,
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Council of the European Union and the European Parliament are still ongoing. This means
that, at the time of writing, the decision-making process is not yet concluded.
It is (nevertheless) important that a single rule book is established. There should be a
harmonised approach, with no discretionary powers to national authorities, because
otherwise the internal market will be hampered and also the competitiveness of our banks,
which leads to higher costs. That is a prerequisite for a fully-fledged and well-functioning
banking union.
Marjo Grondhuis
T: +31 (0)70 3490 416, E: [email protected]
Access to finance
Access to finance could be strengthened via the European Investment Bank. With the
return of economic growth, we foresee an increase in demand for investment loans. The
EIB could play an important role in addressing this demand from SMEs. Therefore an
increase in the existing budget should be considered. Service provision to mid-cap
companies could be strengthened as well. These companies with solid growth potential
should be able to borrow from the EIB.
Rob Wolthuis
T: +31 (0)70 3490 414, E: [email protected]
Towards strong economic governance
Europe needs closer cooperation based on binding commitments with respect to fiscal
policy, with room for necessary structural reforms. A fully fledged Economic and
Monetary Union is the only way ahead. The ex-ante check on budgets and the two-pack
have been good steps forward.
Competitiveness within Europe is diverging. Improvement of competitive strengths is the
only way to rekindle growth. The macro-economic imbalances procedure signals
weaknesses and imbalances within Europe. Further, Member States should be encouraged
to implement structural reforms recommended by the European Commission at the
national level. The framework of the European Semester constitutes a solid basis for strong
and enforceable economic policies. Automatic sanctions in case of non-implementation are
necessary to realise sound economic policies, without political interference.
The country-specific recommendations have to take account of the structures of national
economies. The recommendations could enhance structural reforms, but standardising
national social policies at European level is counterproductive to restoring growth and
prosperity in Europe.
Contracts could potentially be a good way to ensure implementation of reforms. However,
this should not lead to extra costs for countries and be implemented in a way that no moral
hazard arises.
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Paul van Kempen
T: +31 (0)70 3490 210, E: [email protected]
Common Consolidated Corporate Tax Base (CCCTB)
The Common Consolidated Corporate Tax Base (CCCTB) is a proposal developed by the
European Commission for an optional additional new tax code to be adopted across the
European Union. On 16 March 2011 the European Commission proposed a common
system for calculating the tax base of businesses operating in the EU. Since then, a lot of
technical work has been done on the proposal by the Council Working Group, but the
important political questions regarding minimum rates, the allocation of profits through
formulary apportionment and the optional character of the CCCTB have been put off. It
seems unlikely that there will be any kind of consensus on all of these aspects of the
CCCTB soon. However, the recent work regarding tax planning and tax avoidance by both
the European Commission and the OECD have given the proposal some new momentum.
VNO-NCW and MKB-Nederland have taken the position that they can support the
CCCTB as long as the proposal meets four conditions. These conditions are (i) that the
CCCTB has to be optional, (ii) that consolidation of profits and losses throughout the EU
has to be possible, (iii) that Member States maintain their full sovereign right to set their
own corporate tax rate and (iv) that companies benefit from a ‘one-stop-shop’ system for
filing their tax returns to lessen the administrative burden.
The Dutch Parliament has been very critical regarding the CCCTB proposal. Since the
rules for the allocation of profit in the proposal focus on capital, labour and sales, smaller,
open economies in particular stand to lose a significant part of their corporate income tax
revenue to the larger economies in the EU, such as Germany. In the case of the
Netherlands this could amount to a loss of about a third of total corporate income tax
revenue.
Jeroen Lammers
T: +31 (0)70 3490 423, E: [email protected]
EU Action Plan to strengthen the fight against tax
fraud and tax evasion
The OECD has put forward an action plan on Base Erosion and Profits Shifting (BEPS)
with 15 separate work streams to combat the legal, but artificial segregation of taxable
income and the underlying economic activities. The work streams have to yield results
between late 2014 and the end of 2015.
Parallel to this the EU has put forward an Action Plan to fight tax fraud and tax evasion.
Belying its name, the EU Action Plan does not only address illegal activities, but also
focuses on legal activities such as tax planning and tax avoidance. In this context, a
Commission Recommendation on aggressive tax planning and the Commission
Recommendation regarding measures intended to encourage third countries to apply
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minimum standards of good governance in tax matters have been attached to the EU
Action Plan.
A great deal of focus of the EU Action Plan lies on improving the automatic exchange of
information. Also, the Commission has put forward a proposal recently to amend the
Parent-Subsidiary Directive so that it includes a General Anti-Abuse Rule (GAAR) and
disallows the Directive’s privileges where hybrid instruments are used.
VNO-NCW and MKB-Nederland are of the opinion that to secure both public trust and
incentivise long-term investments, job creation and growth, a holistic approach and
globally coordinated action based on international consensus are necessary. Without global
coordination and consensus the end result might be that there is increased double taxation
and increased uncertainty about the tax treatment of cross-border business investments and
activities. This may also lead to new, if not more, frictions and gaps between different
countries’ tax systems.
The EU Action Plan therefore cannot stand alone or apart from BEPS. The EU has to
refrain from developing rules or regulations that are not in full accordance with BEPS
conclusions. This also means that the EU has to follow the OECD timetable rather than
make its own.
In any case, both BEPS and the EU Action Plan should conclude that tax competition is
beneficial to Member States and therefore has to be preserved. Also, both should confirm
that the ‘arm’s length’ principle must be maintained as the norm and that any additional
measures to combat unintended double non-taxation should always remain within the
‘arm’s length’ standards.
Jeroen Lammers
T: +31 70 3490 423, E: [email protected]
Financial Transaction Tax
The EU Financial Transaction Tax (EU FTT) is a proposal made by the European
Commission in September 2011 to introduce a financial transaction tax within the 27
Member States of the European Union by 2014. In 2012 it became apparent that consensus
between all Member States on the FTT was impossible. For that reason it was proposed to
bring the FTT under the enhanced cooperation procedure. Eleven EU Member States have
consequently declared they want to implement a FTT. However, the formal agreement on
the details of the EU FTT still needs to be decided upon.
If the current proposal for an EU-11 FTT is implemented, the tax must be paid in the
European country where the financial institution is established. The tax would impact on
financial transactions between financial institutions at the rate of 0.1% on exchange of
shares and bonds and 0.01% on derivative contracts. If there are two financial institutions
connected to the transaction, the tax will be due from both of the financial institutions.
Effectively, financial transactions would therefore be taxed at 0.2% and 0.02%.
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The current proposal has far-reaching extraterritorial effects due to the residence and
issuance principle in the FTT. This means the EU-11 FTT would cover all transactions that
involve a single European firm, no matter whether these transactions are carried out in the
EU or elsewhere in the world. Because of the extraterritoriality it is unclear whether a
financial transaction tax is compatible with European law. The legal opinion of the
European Council is that it is not, whilst the Commission says it is within the confines of
the TFEU.
We vehemently object to the FTT proposal. The FTT is proven to be detrimental to
economic growth and job creation. This is the case both in the participating Member States
and in the non-participating Member States due to the fact that the tax ultimately will not
be paid by financial institutions, but will be passed on to the end-users, i.e. businesses and
individuals, and because it will encourage the financial sector and businesses to try and
move their operations as much as possible beyond the reach of the FTT.
Jeroen Lammers
T: +31 70 3490 423, E: [email protected]
Platform for Tax Good Governance
As a spin-off of the EU Action Plan to strengthen the fight against tax fraud and tax
evasion The Platform for Tax Good Governance has been established.
The Platform will assist the European Commission in developing initiatives to promote
good governance in tax matters in third countries, to tackle aggressive tax planning and to
identify and address double taxation. It brings together expert representatives from
business, tax professional and civil society organisations and enables a structured dialogue
and exchange of expertise which can feed into a more coordinated and effective EU
approach against tax evasion and avoidance. The Platform will also assist the Commission
in preparing its report on the application of its Recommendations regarding measures
intended to encourage third countries to apply minimum standards of good governance in
tax matters and on aggressive tax planning.
In the view of VNO-NCW and MKB-Nederland, the focus of this Platform should be on
preventing double taxation and on ensuring that EU proposals are in line with international
(OECD) agreements.
Jeroen Lammers
T: +31 70 3490 423, E: [email protected]
Value Added Tax (VAT)
After the presentation by the European Commission of the Green Paper on the future of
VAT (2010), progress has been made. Firstly it was decided that the destination system
will be the definitive system. Various options of this system are subject to consultation in
the VAT Expert Group. Both this group (new legislation) and the VAT Forum
(implementation issues) are established by the European Commission. VNO-NCW and
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MKB-Nederland are represented in both groups. Topical in the VAT Forum is a discussion
on solutions, for instance on the burden of proof for zero-rating of intra-EU-trade. In
October 2013 the Commission presented a proposal for a standard EU VAT return in order
to reduce the administrative burden on business. January 2015 new legislation regarding
the place of supply of telecommunications, broadcasting and electronic services will enter
into force. Explanatory notes are under preparation.
VNO-NCW and MKB-Nederland welcome the choice for the destination system, the
institutionalisation of the dialogue with business and the initiatives to solve
implementation issues. However, they are disappointed about the proposed standard VAT
return with 5 mandatory and 21 optional boxes. Business needs a simple return focused
only on the settlement of the VAT amount due. Regarding the explanatory notes for the
‘2015 rules’, business input on practical issues is of great importance.
Janny Kamp
T: +31 (0)70 3490 419, E: [email protected]
International Financial Reporting Standards (IFRS)
Since 2005 listed companies have been obliged to prepare their consolidated financial
statements in line with IFRS (International Financial Reporting Standards). According to
the so-called IFRS Regulation it is up to the Commission to decide whether or not the
IFRS have to be applied by companies listed on a stock-exchange within the EU. This is
done through a so-called endorsement mechanism in which the Accounting Regulatory
Committee (ARC) - which consists of representatives of the Member States - and the
European Financial Reporting Advisory Group (EFRAG) - a representative body of the
private sector - are consulted.
In recent years there has been more and more criticism of IFRS and the International
Accounting Standards Board (IASB), the body responsible for preparing IFRS. Critics
argue that IFRS are an ineffective tool for communication with capital markets, e.g. as a
result of large scale application of fair values and an overload of disclosures.
With regard to Europe being the only continent in the world where the application of IFRS
is mandatory, a report was presented to the ECOFIN Council on behalf of Commissioner
Barnier in November 2013. It recommends reform of EFRAG in such a manner that it can
better carry out strategic analysis of the economic impact of proposed standards. European
business cannot support the EFRAG reform proposals as they would not offer an
appropriate representation of the private sector.
Martin Noordzij
T: +31 (0)70 3490 424, E: [email protected]
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Disclosure of non-financial information – country-bycountry reporting (CBCR)
A proposal for mandatory reporting (CBCR) for all entities over a certain size is currently
being prepared by the EU in addition to rules on CBCR already introduced for - among
others - companies active in the extractive industry and in the banking sector. This would
be introduced as part of the Commission’s proposal on disclosure of non-financial
information. The stated purposes for the introduction of a general requirement for CBCR
are that increased transparency on payments to governments is necessary in order to
protect revenues and ensure confidence of citizens in the fairness and effectiveness of the
tax system and trust of EU citizens in companies.
The proposal would require large companies whose average number of employees during
the financial year exceeds 500 to disclose the several items country-by-country in a note to
the company’s financial statements for the financial year. By requiring the information to
be provided in the notes to the financial statements, the disclosures would have to be
audited.
Given the evolving nature of the international tax debate, the EU should not adopt a standalone rule on country-by-country reporting. It is of utmost importance for the EU to focus
on coordinating tax initiatives at international level - such as the OECD/G20 BEPS Action
Plan - to promote international consistency.
Martin Noordzij
T: +31 (0)70 3490 424, E: [email protected]
Customs
On 1 November 2013 the Union Customs Code (UCC) entered into force. The UCC is a
modification and recast of the Modernised Customs Code (MCC). Due to the Lisbon
Treaty and its new provisions on delegated and implementing acts, and since the IT system
was not operational on time, it was necessary to review the MCC. Although the UCC has
entered into force, its application will not have effect until 1 May 2016 at the earliest.
Certain transitional provisions will last until 31 December 2020. The implementing and
delegated acts have to flesh out the details and they have yet to be negotiated by the
Member States.
The UCC aims to modernise the European Union customs legislation. This includes a shift
to a paperless and fully electronic customs administration, the possibility of centralised
clearance and the further application of the AEO (Authorised Economic Operator) system.
In this legislation process, simplification of these rules and the reduction of the
administrative burden remain our key focus. Together with BUSINESSEUROPE and the
Dutch Ministry of Finance we will follow and contribute to negotiations on the
implementing and delegated acts, which will start in 2014. It is important that the Member
States retain the possibility to give maximum support and facilitation to business.
Wouter Brookman
T: +31 70 3490 422, E: [email protected]
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Energy taxation
In 2011 the European Commission put forward a proposal to revise the 2003 Energy
Taxation Directive (ETD). The current ETD does not fit in with existing business models
and new technologies. Furthermore it does not provide sufficient legal certainty for
Member States’ energy taxes. The new rules aim to restructure the way energy products
are taxed in order to remove current imbalances and take into account both their CO2
emissions and energy content. Existing energy taxes would be split into two components
which, taken together, would determine the overall rate at which a product is taxed.
On the ETD, the European Parliament has voted in plenary session. However, trilogue
negotiations have not yet started as the European Council has been unable to reach a
common position. A number of Member States are opposed to key concepts such as the
level of minimum tax rates. The last presidencies have therefore been focusing on reaching
a compromise only on technical elements.
VNO-NCW and MKB-Nederland fully subscribe to the importance of harmonised
European regulation of energy taxation as Dutch energy taxes are often amongst the
highest in Europe. However, the current proposal, and particularly the interference in the
relationship between national taxation rates, does not help to create a level playing field in
Europe. Therefore, the proposal lacks added value, also because (as the impact assessment
shows) it would not contribute to a further reduction in CO2 emissions.
Willem de Goede
T: +31 (0)70 3490 365, E: [email protected]
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Competitiveness, sustainability, innovation
and industrial policy
Smart regulation
Smart regulation should ensure that EU legislation is fit for purpose and proportionate.
This is crucial for strengthening competitiveness. The Commission launched the
Regulatory Fitness and Performance Programme (REFIT) to map the entire stock of EU
legislation with a view to identifying burdens, gaps and inefficient or ineffective measures
and possibilities to simplify, reduce or repeal them. Furthermore a Top 10 most
burdensome EU laws for SMEs has been identified, but this has not led to new proposals.
The intentions of the Commission are good, but the programme lacks concrete, quantitative
targets and a clear timeframe. It is thus unclear if and when businesses can expect tangible
results from REFIT. Not only will quantitative targets make the efforts of the Commission
measurable, they will also focus the efforts of the relevant Commission services, Council
and Parliament in achieving real reductions of burdens. We promote a one-in, one-out
policy, which would mean that the Commission only needs to measure the regulatory
burdens of new proposals and the costs of compensation measures.
Many regulatory burdens are added in the co-decision phase and some fundamental
changes are needed to improve the quality of amendments, which should take into account
the effects on regulatory burdens on business. VNO-NCW and MKB-Nederland will
present a white paper to the Commission in 2014 with ideas to accomplish this.
Ramona van den Bosch
T: +31 (0)70 3490 319, E: [email protected]
Security of supply of resources
The Netherlands has a resource-intensive economy and consequently security of supply is
of great importance to Dutch business. As the world is facing a period of intensifying
resource stress, security of supply of (biotic and a-biotic) resources and resource efficiency
has to be high on the agenda of company boards and the ministry of Economic Affairs.
Over the last years, the EU has launched several initiatives to address these problems.
These policy measures vary from the Raw Materials Initiative (RMI) - which addresses the
security of ‘sustainable supply of non-energy raw materials for the EU’ - to the
introduction of resource efficiency indicators and measures to stimulate a circular
economy.
VNO-NCW and MKB-Nederland warmly welcome the EU’s activity on this matter, as
they put resource-related issues on the agenda. Although businesses are developing a wide
variety of their own (sectoral) initiatives, there is still a role for both national governments
and the European Commission to play. In this light, VNO-NCW and MKB-Nederland
would like to urge the European Commission to increase its efforts to facilitate the
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generation of information on the functioning of international resource markets and the
subsequent distribution of this knowledge. Another role the Commission can play is in the
field of diplomacy directed at countries which are of strategic importance for Europe with
regard to mining of raw materials. Furthermore Dutch business would like the European
Union to stimulate innovation in the field of resources and remove barriers in the shipment
and processing of waste.
Willem-Henk Streekstra
T: +31 (0)70 3490 359, E: [email protected]
REACH and SMEs
Recently the Dutch government did research on the costs of REACH within SMEs. The
results show costs that are much higher than expected. SMEs (production and trade) are
confronted with average annual costs of € 25,000 - other SMEs downstream € 10,000.
Therefore VNO-NCW and MKB-Nederland urged the Dutch government to upgrade
efforts to identify methods and means to lower the costs for complying with REACH. We
stress that it is really necessary to reduce costs of REACH, for otherwise support for this
regulation will diminish and the implementation of REACH will be hampered.
The Dutch government accepted this proposal and in the coming year an action plan will
be developed, in close cooperation with relevant sectors. The action plan will focus on
measures which the Dutch government and sectors can take. But we believe also the
Commission and ECHA have a role to play. We see possibilities at European level to lower
administrational burdens with the following ideas:
ECHA
– Provide further guidance concerning communication practices and sharing costs within
SIEFs.
– Develop guidance specifically catering for manufacturers and importers that have to
meet the 2018 deadline (‘1-100 tonnes Guidance’).
– Propose minimum information provision requirement concerning the fees for letters of
access with a breakdown of the costs in order to achieve higher levels of transparency.
– Clarify the role of Only Representatives in relation to authorisation procedures and in
terms of their responsibility in the exchange of information with importers.
– Simplify procedures, standardise and develop templates to relieve administrative
obligations.
– Harmonise electronic Safety Data Sheets template in Europe.
European Commission
– Provide for more alignment with adjacent directives and regulations (e.g. biocide
directive, cosmetic regulation).
– Explore, in cooperation with the Member States, the possibilities of fiscal measures
(extended write-off periods) to mitigate the financial burden.
– Evaluate the efficiency of the current value chain information tool (SDS), particularly
taking into account:
o usability for downstream users;
o possibilities offered by information technology.
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Willem-Henk Streekstra
T: +31 (0)70 3490 359, E: [email protected]
Clean Air Policy
As public concern about the links between air quality and public health rises, governments
have been asked to review their air quality policies. In December 2013, the European
Commission presented a proposal for the so-called EU Clean Air Policy Package. Inter
alia, the package includes a revision of the NEC directive (National Emission Ceilings) and
a proposal for a directive regulating emissions from medium-scale combustion plants.
The Netherlands is a densely populated country, which faces pollution from industrial
areas in neighbouring countries and has relatively large industrial and transportation
sectors. Therefore the proposed EU Clean Air Policy Package - especially the revision of
the NEC-directive which updates ceilings for six key air pollutants (PM, SO2, NOx,
VOCs, NH3 and CH4) - potentially is of big impact on Dutch business.
VNO-NCW and MKB-Nederland support a health- and environment-based approach of the
revision of EU air quality policy, but are of the opinion that the Industrial Emissions
Directive (IED) should be the leading framework for permitting industry to reduce
emissions. The Commission should formalise the dominant position of the IED as the
regulatory basis for reducing emissions. In addition, VNO-NCW and MKB-Nederland
urge the EU to focus on proper implementation and enforcement of current legislation right
across Europe in order to create a level playing field. Furthermore, the relationship
between reducing CO2 emissions (e.g. by the introduction new fuels) and other emissions
should be taken into account.
Willem-Henk Streekstra
T: +31 (0)70 3490 359, E: [email protected]
European Emissions Trading System (EU ETS)
The EU Emissions Trading System (EU ETS) sets a cap on the total amount of greenhouse
gases that can be emitted by factories, power plants and other installations. The cap is
reduced over time so that total emissions fall. In 2020, emissions from sectors covered by
the EU ETS will be 21% lower than in 2005. Recently, the EU ETS has come under
discussion. On the one hand it is seen as providing too little protection against carbon
leakage, and on the other hand it is deemed to provide too little incentive for the reduction
of CO2 emissions because of the volatility of CO2 prices. The European Commission is
looking at options to change the way the ETS works.
VNO-NCW en MKB-Nederland believe that the EU ETS should be maintained as the
main incentive over the long term to reduce emissions by industry and other covered
sectors and to promote investments in low-carbon technologies. However, the protection
against carbon leakage should be strengthened and the structural flaw (a constant supply of
allowances coupled with fluctuating demand) that causes volatile CO2 prices should be
corrected.
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In the Dutch Energy Agreement, the Dutch Government, environmental NGOs and VNONCW and MKB-Nederland have committed themselves to the following package deal to
improve the EU ETS for the period for after 2020: tightening of the reduction path for the
ETS cap aimed at achieving the long-term goal of an 80 to 95% reduction in greenhouse
gases for the whole economy by 2050, securing the position of internationally competitive
companies (‘carbon leakage companies’) by a 100% free allocation of rights based on
realistic benchmarks and actual production, based on the best performance in the sector
and compensation for the indirect (electricity) costs, based on the best performance in the
sector. This package of solutions has the potential to solve both the problem of volatile
carbon prices and that of the lack of protection against carbon leakage.
Willem de Goede
T: +31 (0)70 3490 365, E: [email protected]
Shale gas
While a comprehensive set of European environmental rules already applies to the
exploration and exploitation of shale gas, the European Commission is considering
additional regulation. At the same time, in the United States, the shale gas revolution has
provided a boost to energy-intensive industry, putting Europe’s competitive edge at risk.
VNO-NCW and MKB-Nederland believe that, as long as exploration and exploitation are
safe and secure, European shale gas can contribute to the affordability and sustainability of
the EU’s energy mix. To that end, the EU must adopt an open-minded strategy to shale gas
exploitation. Should any additional or specific regulatory adjustments focused on shale gas
be proposed, they must be thoroughly assessed and solely driven by scientific evidence and
fact-based risk assessments that also assess impacts on the competitiveness of the
European economy. Furthermore, the impacts of the US shale gas revolution on the costcompetitiveness of the EU’s energy-intensive industry should be taken into account when
the Energy and Climate 2030 package is developed.
Willem de Goede
T: +31 (0)70 3490 365, E: [email protected]
Energy and Climate 2030 package
In 2014, the European Commission will present its proposals for an Energy and Climate
2030 package. The current system consists of three targets. By 2020 the EU will have
achieved a 20% reduction in EU greenhouse gas emissions from 1990 levels, will have
improved its energy efficiency by 20%, and will have increased the share of EU energy
consumption produced from renewable resources to 20%.
One of the main questions is whether the three targets approach should be continued after
2020. These policy tools and measures have a partially overlapping scope and have a
conflicting impact on one another.
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Following the Dutch Energy Agreement, VNO-NCW and MKB-Nederland support setting
a 2030 CO2 emissions reduction target, provided that appropriate protection against carbon
leakage is provided. Furthermore, a single 2030 emissions reduction target supported by a
well-functioning EU ETS (see elsewhere) will provide the most cost-efficient way to
reduce emissions. The importance of renewable energy and energy efficiency as solutions
to reduce CO2 emissions is acknowledged, but in these areas a smarter approach, with a
focus on innovation rather than market deployment, should be developed.
Willem de Goede
T: +31 (0)70 3490 365, E: [email protected]
Environmental and Energy Aid Guidelines
Simultaneous to the current revision of the Energy Taxation Directive (ETD), a revision of
the rules on state aid (the General Block Exemption Regulation (GBER) and
Environmental and Energy Aid Guidelines has started. There is not enough clarity on state
aid interpretation and it is difficult to establish whether reduction and exemption regimes
allowed by the ETD could be challenged under the current guidelines. The revision is
important to Dutch businesses because of the potential impact on the Dutch energy tax
exemption regimes, which are in place to safeguard the international competitiveness of
the energy-intensive industry.
VNO-NCW and MKB-Nederland argue that the proposals drafted by the European
Commission can be improved to ensure that European industry maintains its
competitiveness, while minimising distortions of competition within the European Union.
Furthermore they state that it is crucial that the guidelines permit measures that fully offset
the cost impacts of decarbonisation policies on energy intensive sectors. Lastly, VNONCW and MKB-Nederland highlight the importance of increasing overall efficiency in
renewable energies’ promotion through a streamlining and greater coordination of national
support schemes.
Willem de Goede
T: +31 (0)70 3490 365, E: [email protected]
Transport and energy
As debates on climate change are thriving, Europe is also critically examining the
possibilities to reduce carbon emissions from transport. The European institutions are
considering a wide variety of measures which aim to reduce these emissions and make
transport more energy-efficient and sustainable.
VNO-NCW and MKB-Nederland support the European efforts and policies to reduce
carbon emissions from transport. Cornerstones should be efficiency of means of transport,
efficiency of logistics and deployment of renewable energy. CO2 emission standards,
ecological and economical responsible production and use of biofuels should be part of
these. The European Commission rightfully strives for limitation of so-called first
generation biofuels that compete with food production and/or provoke deforestation.
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However, investments made in bio-refinery capacity, based on previous government
policies, should be protected from unforeseen policy changes.
Provided that competitiveness and carbon leakage are adequately dealt with, VNO-NCW
and MKB-Nederland consider the European ETS to be a potentially efficient market-based
instrument for limiting carbon emissions from transport. However, the EU should not be
pushing unilaterally for the inclusion of extraterritorial transport such as aviation and
maritime transport, since this poses a severe threat to trade relations. Global international
agreements such as in the framework of ICAO and IMO should be respected.
August Mesker
T: +31 (0)70 3490 333, E: [email protected]
Innovation
The recently launched Horizon 2020 programme will be the main programme for research
and innovation of the EU. Horizon 2020 will support sustained economic growth and
strengthen the role of European business as a leading global actor. However, much will
depend on how the programme is implemented.
In our view the following items are essential:
– To monitor the balance between research and innovation and the participation of
industry we suggest introduction of a yardstick for adequate involvement of the
business sector to at least 35% of total funding in Horizon 2020. The fact is that
business participation has declined in the last decade. It is therefore essential to
preserve the attractiveness of the programme for industry supporting innovation,
providing adequate reimbursement and reducing the bureaucracy and the
administrative obligations as much as possible.
– A ‘fast track’ instrument must be set up with adequate funding under the objectives II,
Industrial leadership, and III, Societal challenges, of Horizon 2020. This open-call
instrument must be open to all participants and should follow a bottom-up-driven logic
to evaluate and fund innovative ideas and research at any time applying a fast,
standardised and reliable procedure.
– The possibilities of interfaces between Horizon 2020 and Cohesion should be fully
exploited to empower the research and innovation capacity of regions, for instance with
(innovative) public procurement. This is a challenge for Member States, but is also
something that can be stimulated at European level.
– For innovation also the revision of the state aid framework for R&D&I is important. In
general support for RDI should be considered where market failures apply and a role
for government intervention exists. Thus an economic assessment of state aid in this
area is logical, but the current framework may discourage Member States from
devising specific RDI aid schemes given the daunting prospect of having to submit
very comprehensive economic information for each notification. The revision should
provide simplification in this respect. We suggest the framework should indicate less
strict criteria on evidence related to the requirement that certain RDI activities are
carried out in addition to normal day-to-day operations. This is particularly relevant in
view of the fact that a strict interpretation would put European companies at a
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competitive disadvantage vis-à-vis their competitors located outside the EU which do
not suffer from comparable constraints.
Thomas Grosfeld
T: +31 (0)70 3490 415, E: [email protected]
Industrial policy package
At the beginning of 2014 the Commission will release a communication on industrial
policy. This communication will further look at manufacturing and related services in the
EU with a view to enhancing competitiveness of European companies. This industrial
policy package is of vital importance for the European economy, since industry is the
backbone of Europe’s economy. Industry is a key driver of productivity growth,
accounting for a large share of R&D (80%) as well as generating eighty per cent of EU
exports and 35.5 million jobs.
Rather than focusing on the target that has been set of increasing the industrial share of
Europe’s GDP from 15.3% currently to 20% by 2020, we believe it is essential to upgrade
the entire industrial value chain in Europe, including services. This is of course the
responsibility of companies themselves, but can only be done in a competitiveness-friendly
environment where policy-makers do not impose undue burdens and costs that put them at
disadvantage on world markets. In our view the following elements are essential:
A new industrial governance
If the EU is to have a coherent industrial strategy, all EU policies and funding decisions
must support industrial competitiveness. A new industrial governance is required if
industrial competitiveness is to be effectively prioritised and mainstreamed throughout all
policy areas (energy, climate, environment, innovation, etc.) and decision-making levels.
Elements in this new governance could be placing overall responsibility with the President
of the European Commission, a Commissioner for Entrepreneurship and Industrial
Competitiveness with sufficient arbitration powers and up-scaling the role of the
Competitiveness Council.
Smart regulation
Concerning new legislative initiatives, competitiveness-proofing must become an integral
part of ex-ante impact assessment for all policy initiatives and legislative proposals.
Account should also be taken of the cumulative effects of different rules. This impact
assessment should ultimately be carried out by a truly independent external body.
Thomas Grosfeld
T: +31 (0)70 3490 415, E: [email protected]
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Internal and external markets
State aid
The European Commission is working on a modernisation of state aid rules with focus on
the bigger issues having significant impact on the internal market. The European
Commission strives at the same time to improve the cooperation between member states
with regard to the enforcement of regulation.
In the opinion of VNO-NCW and MKB-Nederland with regard to state aid there should be
a differentiation between aid that has proven successful and effective, and aid that is not. In
the latter case, the aid should be cut back and/or abolished. In the first case it is worth
looking into how to make it simpler to obtain, for instance by cutting down administrative
burdens. The European Commission should carefully monitor the course of state aid to
companies, industries and Member States. In this way it is possible to adjust the system to
the specific needs for state aid.
Mariet Feenstra
T: +31 (0)70 3490 330, E: [email protected]
Cyber-security
The proposal for a directive for network and information security (NIS), presented in
February 2013, aims to ensure a common level of NIS in the EU. The proposal includes,
among other things, the obligation for companies within the critical infrastructure to take
adequate measures to manage risks and to report serious incidents to national authorities.
Furthermore, the proposal obliges Member States to have a national cyber security strategy
and a well-functioning computer emergency and response team.
The directive is currently the subject of intensive negotiations in the Council working
groups. No amended proposals have been tabled yet, though. At the same time, the
directive is under discussion in the European Parliament (EP). Three EP committees have
issued a report on the proposals, each with its own point of view. At this moment it is not
entirely sure when the EP will vote on the proposal and the amendments.
VNO-NCW and MKB-Nederland endorse the importance of a high, common level of NIS.
This is essential for a well-functioning single market. Business considers a European level
playing field of the utmost importance. The upcoming legislation should be proportionate.
Only incidents having a ‘significant impact’ should be reported. This is necessary to avoid
over-reporting. The notion of ‘significant impact’ should therefore be clearly defined.
Multinationals should be required to report to one authority only. VNO-NCW and MKBNederland emphasise the importance of an approach in cyber-security whereby public and
private parties work closely together.
Nicole Mallens
T: +31 (0)70 3490 352, E: [email protected]
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Acquisition fraud
Over the past few years acquisition fraud has evolved into organised crime which yields
billions of euros to criminals. National police and justice often do not take action because
criminal organisations frequently operate cross-border.
Only a better information position and a common cross-border approach with clear rules
applying to all member states will help to discourage, and preferably dismantle these
organisations. Therefore VNO-NCW and MKB-Nederland strongly advise the European
Union to take action to tackle this problem.
Els Prins
T: +31 (0)70 3490 318, E: [email protected]
Copyright
Because of ICT developments, the number of options to disclose a copyright-protected
product has increased substantially over the last decades. This resulted in ambiguity and
discussion about ‘disclosure’ versus ‘new disclosure’ and additional payments. Next to
that, these developments hinder the application of technological opportunities. Whereas the
judicial interpretation of the term ‘disclosure’ was straightforward during the sixties, with
the current economic and technological reality it can rather be seen as obsolete. Moreover,
it counteracts modern developments.
Therefore, VNO-NCW and MKB-Nederland argue there is urgent need of:
– A clear separation between ‘profit use’ and ‘non-profit use’. The latter is referring to
situations taking place in the personal atmosphere, and in the replaceable personal
atmosphere (hospitals, day-care centres, elderly homes).
– A clear definition of copyright (disclosure) which replaces the limited definition. The
improved definition must enable the current technological opportunities, and not hinder
these (as is the case with e.g. combi pc-tv because of the duties on storage capacity and
duties on every new opportunity to disclose).
Els Prins
T: +31 (0)70 3490 318, E: [email protected]
Data protection regulation
Goals of the proposed data protection regulation are harmonising the existing scattered
privacy-rules and to provide a frame more suited to the current circumstances. The flexible
core of the current 'principle based' directive has been re-used, but the proposed instrument
has been excessively extended. It lacks a risk-based approach, causing undifferentiated
compliance cost. Data-intensive industries and bricks-and-mortar SMEs like the retail
sector roughly have to meet the same standards, regardless of the actual privacy risk.
Since 2012 the Commission proposal has been assessed by both Parliament and Council.
The Parliament has finished its amendments, sometimes improving the committee proposal
(on profiling for instance), but mainly causing more red tape for data processing and
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stifling innovation. Widening the scope and introducing the obligation to appoint a data
protection officer and do impact assessments when more than 5,000 persons’ data is to be
processed will create huge financial and administrative burdens for businesses, especially
for SMEs.
The Council has articulated a wish for a risk-based approach, the Commission is positive
about this. However, Council might weaken the one-stop-shop-principle (harmonisation of
monitoring and enforcement) and thereby rendering the entire harmonisation pointless. The
one-stop-shop principle is important to businesses since it will significantly reduce the
administrative burden in case of cross-border activities. Whether the trilogue starts in 2014
depends on both the speed of the Council’s deliberations and the Parliament elections.
Dutch employers in principle want this revision to succeed: the harmonisation and the
single market it aims to create have huge benefits, for consumers and for businesses active
in multiple Member States alike. Considerable adjustments have to be made though. A
genuine risk-based approach, room for innovation and an integrally harmonised
framework, including monitoring and enforcement, must be realised.
David de Nood
T: +31 (0)70 3490 354, E: [email protected]
Telecom package
September 2013, the European Commission presented her proposal on the
Telecommunications Single Market. The proposal consists of various measures to promote
realisation of the European internal telecommunications market. Key components of the
proposal are pan-European services, net neutrality, roaming charges, consumer rights and
frequencies.
The proposal aims at boosting the development of pan-European telecom services by
allowing providers to offer their services in all EU Member States after authorisation by
only one of the telecom authorities. Clarified, harmonised consumer rights across Europe,
more consistency and coordination of spectrum allocation and use in EU
telecommunication markets should put in place a level playing field, lowering the
threshold for accessing new markets. Moreover, the proposal aims at ending roaming costs
for incoming calls, resulting in lower call and texting costs outside national borders within
the EU. The proposal also advocates open internet, with open and full access to the
internet.
According to the proposal, a precondition for guaranteeing open internet is net neutrality.
Currently, net neutrality is a sensitive topic and net neutrality laws are implemented only in
the Netherlands and Slovenia. However, to avoid an uneven playing field, net neutrality
must be regulated at European level.
The proposal is currently discussed within the Council and the European Parliament.
European Ministers demonstrated unanimity about the general goals pursued by the new
proposals during the Telecommunications Council of December 2013. However, views
differed on timing and substance.
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VNO-NCW and MKB-Nederland acknowledge that the proposals will imply significant
changes. We support the ambition to round off the package before the elections of 2014.
We look forward to a balanced package for both users and providers, minimising
inconsistent regulation between Member States. However, the big challenge lies in striking
the right balance between national en European starting points and interests.
David de Nood
T: +31 (0)70 3490 354, E: [email protected]
Proposal for Consumer Product Safety Regulation
(CPSR)
The European Commission presented this proposal in early 2013. The proposal, which will
replace the existing General Product Safety Directive, aims amongst others to achieve a
clear demarcation with all EU sector-specific product safety legislation, to simplify the
rules on standards, to lay down some proportionate general obligations for economic
operators.
The IMCO committee of the EP voted on its report in October 2013, and in the Council
discussions are on-going.
We fully acknowledge the need for adequate and clear EU consumer protection rules in
this context. At the same time, these rules need to be necessary and proportionate. Hence,
unnecessary and burdensome rules on origin labelling and any new markings like EU
Safety Tested need to be avoided. The on-going discussions risk creating overlap between
CPSR and sector-specific legislation, which also needs to be avoided. Concepts of general
non-compliance on the one hand and unsafety on the other hand, need to be separated.
Besides, we see no need for introducing in this CPSR, any provisions for a voluntary ‘EU
safety-tested label’. Through its broad definition of what is an unacceptable risk, there is
no need for the additional uptake of the precautionary principle in the text. All obligations
for economic operators, such as the need for keeping technical documentation, need to be
strictly linked to the proportionality of any risk that may arise.
On these issues we share the position expressed by BUSINESSEUROPE, Eurocommerce
and UEAPME.
Ramona van den Bosch
T: +31 (0)70 3490 319, E: [email protected]
Proposal for a Market Surveillance of Products
Regulation (MSPR)
This proposal was presented by the European commission in February 2013, together with
the above-mentioned CPSR, as a product safety package. The MSPR however not only
concerns the surveillance of the EU rules on the health and safety of products, but also
rules on products set for other public interests. The proposal aims to simplify the EU
surveillance framework, to further streamline the work of national authorities when
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evaluating and assessing risks of non-compliance, and to achieve equivalent and consistent
enforcement of EU rules in all Member States through one single EU regulation.
The IMCO committee of the EP voted on its report in October 2013, and discussions are
on-going at the Council level.
We agree that a well-functioning Internal Market, where there is free movement of
(complying) goods, has much to benefit from EU rules on surveillance/enforcement. The
present situation is too fragmented. The proposal will rightly get rid of overlaps and gaps.
We are also positive about the proposal to involve stakeholders in the new to be created
Market Surveillance Forum. But, as with the CPSR, it is essential to strictly link any
measure or penalty in case of non-compliance to the concept of proportionality. Besides, it
needs to be acknowledged that surveillance costs (including the testing of products by
authorities) need to be financed primarily through public funds; we decline any blanket
introduction of general fees. Non-compliance, understandably, can lead to sanctions and
penalties; there should be an appropriate (financial) mechanism for non-compliant
economic operators. Any implementing powers of the Commission must strictly remain
within the Treaty confines, e.g. concerning regulation of (safety) risks of categories of
products. And when databases of (consumer) complaints are established by authorities,
particular attention should be given on the necessity to verify the legitimacy of those
complaints before making them public.
On these issues we share the position expressed by BUSINESSEUROPE, Eurocommerce
and UEAPME.
Ramona van den Bosch
T: +31 (0)70 3490 319, E: [email protected]
Revision of the Tobacco Products Directive (TPD)
The proposal to revise the EU TPD stems from December 2012. The proposal aims to set
stricter rules for how tobacco products can be manufactured, presented and sold, inter alia
by banning ‘attractive’ packaging and characterising flavours and by introducing large
pictorial health warnings.
The Council adopted a general approach in June 2013. The EP adopted its report on the
TPD in October 2013. In December 2013, Member States and European Parliament
reached an agreement on the TPD, which will be formally adopted early 2014.
We support strict legislation of these products. However, even strict rules have to respect
general principles as effectiveness and proportionality. In the on-going discussions, we
urge that intellectual property rights (like trademarks) are respected: that would mean that
only reasonable and proportionate size of health warnings (the effects of which are not
proven anyway) are laid down in the law. So: no de facto plain packaging. Also, the
proposed traceability requirements should be compatible with existing rules and systems.
Tobacco, despite its health effects, remains a legal product; limitations on the freedom to
produce and market those products should be proportionate. These limitations should be
based on objective criteria, and not on a subjective criterion like attractiveness.
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Ramona van den Bosch
T: +31 (0)70 3490 319, E: [email protected]
Consolidation and merger of legislation on Consumer
Rights and Advertising
In the communication of the European Commission on regulatory fitness and performance,
of October 2013, it is announced that the following directives might be consolidated and
merged:
– Directive on unfair business-to-consumer commercial interest;
– Directive on certain aspects of the sale of consumer goods and associated guarantees,
and
– Directive on unfair terms in consumer contracts.
We look forward to hear more about the plans of the European Commission in respect of
these directives. We hope they offer a new perspective to further harmonise the rules for
this aspect of consumer protection. Especially since the Consumer Rights Directive, when
finally adopted, did not (fully) harmonise important rules for consumers and business in
respect of the sale of consumer products. One of the most striking examples where national
rules still are very divergent in the EU, are the rules on the legal guarantee (the nonconformity) of consumer products. This divergence hampers cross-border trade. The
existing EU rules on guarantees stem from the 1999 minimum directive whose fixed twoyear period of statutory guarantee has not changed the rules in the Netherlands.
Ramona van den Bosch
T: +31 (0)70 3490 319, E: [email protected]
European Accessibility Act (accessibility of goods and
services to people with disabilities)
A proposal for a (minimum) directive in this area has been on the table since 2008. This
proposal would have caused disproportional effects for business; one of the reasons why
progress is almost absent in the Council.
This has led the Commission to announce an initiative for a new European Accessibility
Act. The Commission labels the upcoming proposal as a ‘business-friendly initiative’.
Bearing in mind that EU Member States are in the process of ratifying a UN convention on
accessibility, we take the view that both processes (UN convention and EU initiative)
should be in line. In that case we could reach a legal system that would improve the
accessibility of goods and services to people with disabilities, in a way that can be
accommodated by business. Reasonable and continuous improvement of the situation, also
by measures taken on a self-regulatory basis, should be considered as the option to choose.
Ramona van den Bosch
T: +31 (0)70 3490 319, E: [email protected]
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Trans-Atlantic Trade and Investment Partnership
(TTIP)
Following the adoption of the mandate in June by both the Council and the European
Parliament, the European Union and the United States started negotiations on a
Transatlantic Trade and Investment Partnership (TTIP). Numerous studies indicate that an
ambitious deal with the US – Europe’s largest trading partner - will bring substantial
economic advantages to the EU. According to conservative estimates TTIP could lead to a
0.48% increase in Europe’s GDP, a 28% rise in exports to the US and an added European
income of 86 billion euro.
Exploratory talks between officials from the European Commission and the US
Government were scheduled from July to December 2013. During these first rounds of
talks, ambitions were determined, approaches set out and areas of common ground
identified in order to start preparing for text-based discussions in rounds ahead.
Negotiations on substance are expected to start at the beginning of 2014.
VNO-NCW and MKB-Nederland strongly support an ambitious TTIP as it will provide an
unprecedented opportunity to integrate EU and US markets. This will not only foster
economic growth, but also boost competitiveness and generate jobs. To this end TTIP
should eliminate tariffs where possible; liberalise movement of services; remove non-tariff
barriers; ensure procurement bids are treated on a non-discriminatory basis; harmonise
competition rules to guarantee a level playing field; and provide for solid investment
liberalisation and protection, including Investor to State Dispute Settlement (ISDS).
In order to achieve a result as ambitious possible, politically sensitive issues like GMOs,
the use of hormones in meat production, data privacy rules and intellectual property rights
(IPRs) should not be excluded from the talks. But the negotiations will have to take the
sensitive aspects of these issues into account and existing European standards on, for
example, food safety should be maintained.
Winand Quaedvlieg
T: +31 (0)70 3490 440, E: [email protected]
Further multilateral trade liberalisation in the World
Trade Organisation (WTO)
From 2001 onward, WTO members have been negotiating a broad package of multilateral
trade liberalisation measures (elimination of industrial tariffs, reduction of agricultural
support, liberalization of services etc.) in the Doha Development Agenda (DDA, also
called the ‘Doha Round’). The ultimate goal of the DDA is to agree on a variety of
measures aimed at regulating and liberalising world trade. As reaching an agreement on the
complete DDA turned out to be very difficult, the WTO Member States decided in 2011 to
initially focus their efforts on a limited package of relevant topics. In these negations the
Netherlands and other EU Member States are represented by the European Commission,
since trade policy is an exclusive competence of the European Union.
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The new approach has worked out well. At the beginning of December 2013 the 159 WTO
Member States inter alia reached agreement on ‘trade facilitation’ (the removal and
simplification of custom procedures). For Dutch business - especially SMEs - this
agreement is of great value: on average 4 to 5 percent of trade transaction costs are related
to these customs procedures.
VNO-NCW and MKB-Nederland are very pleased with this agreement. It will lead to
lower costs of international trade and provides Dutch businesses with new trading
opportunities. Moreover, the agreement underlines and strengthens the role of the WTO.
As the WTO establishes rules for world trade on a multilateral level, strives to restrain
protectionism, forms a platform for managing the implementation of trade agreements and
provides a unique and binding system of disputes settlement, this is of particular benefit for
trading nations like the Netherlands.
In the Bali package of December 2013 WTO members have also agreed to establish within
12 months a detailed negotiating agenda to address the remaining issues of the DDA. In
order to influence this WTO agenda, the EU and business stakeholders should determine
early in 2014 what the priorities and modalities for this agenda should be.
Winand Quaedvlieg
T: +31 (0)70 3490 440, E: [email protected]
Internal Market
Economic growth must be increased by realising a European internal market for goods,
services, persons and capital. This will benefit companies to operate abroad. Since the
creation of an internal market in 1992, Dutch export to European countries has been
increased substantially. Despite this, companies still suffer from a fragmented internal
market.
VNO-NCW and MKB-Nederland support the proposals of the European Commission to
further fulfil the internal market which are also mentioned in the Single Market Act II, for
example in the field of infrastructure, digital economy, e-commerce, VAT, and services.
In order to remove barriers for companies on the internal market the employers’
organisations call on the European institutions and Member States:
– to come up with harmonised EU regulation where this is not yet in place;
– most importantly, to strengthen the implementation and maintenance of EU regulation
which is already in place, since most of the problems are caused by different
implementation of existing EU regulation in various Member States;
– to aim for high quality of consistent regulation, which is focused at solving the core
issue and is not contradictory with any other related existing regulation.
VNO-NCW and MKB-Nederland published a brochure ‘When will it really be 1992?, part
2’ October 2012 , consisting of concrete examples of impediments in the internal market
for business and how these could be solved.
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Mechteld Oomen
T: +31 (0)70 3490 429, E: [email protected]
Longer and heavier vehicles, European Modular
System (EMS) or ‘Ecocombis’
In April 2013 the European Commission presented a proposal for a directive amending the
existing directive laying down the maximum authorised dimensions and weights for road
vehicles in international traffic. One of the key issues this directive addresses is whether
longer and heavier vehicles - so-called EMS trucks (European Modular System) or
Ecocombis - will be allowed to cross borders.
In the Commission’s proposal longer vehicles are allowed only to make one border
crossing and heavier vehicles are excluded altogether. The European Parliament is
currently discussing whether the proposed provision should be broadened, tightened or
whether the restrictions should remain as they are. Those in favour of allowing EMS trucks
to cross European borders recall positive examples from the Nordic states and the
Netherlands, adding that rail infrastructure is sometimes not available to meet hauliers’
needs. Those arguing against erroneously claim that heavier trucks would have a severe
impact on rail’s competitiveness and/or on road wear.
Both the Netherlands and the Nordic countries have wide and positive experiences with socalled EMS trucks (European Modular System) or Ecocombis. Therefore VNO-NCW and
MKB-Nederland are strongly in favour of cross-border circulation of EMS trucks, as long
as this is in accordance with the rules of the Member States involved. It must be noted that
Ecocombis are only allowed on specific routes. Limiting transports with Ecocombis to
only one border crossing is illogical and will hinder making transport more efficient. Free
movement of longer and heavier vehicles has also proven to provide better environmental
and safety performances.
August Mesker
T: +31 (0)70 3490 333, E: [email protected]
Single European Sky (SES)
As the implementation of the previous Single European Sky (SES) packages falls well
below expectations, the European airspace remains fragmented. The resulting
inefficiencies add 42 km to the distance of an average flight, bringing extra costs of about
€5 billion a year. Effective coordination and management of European airspace is key to
ensure the safe and cost-efficient flow of air traffic, thereby minimising fuel usage and
costs, carbon emissions and flying times.
In order to accelerate implementation of the SES packages and therewith integration of the
European airspace, the European Commission presented the SES 2+ Package. Although it
is likely that the European Parliament will adopt the package before the end of this
legislative period, a couple of Member States are very hesitant to act. They argue that SES
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2+ is ‘too much, too soon’ and feel there is no real urgency. However, as air traffic is going
to rise in Europe - an expected 50% rise by 2035 - there is a need to act quickly.
Enhancing the efficiency of air transport will stimulate trade flows and has positive effects
on European competitiveness. An efficient and sustainable Air Traffic Management
(ATM) System should be put into place. Furthermore, effective and independent National
Supervisory Authorities will improve air traffic oversight and will enhance safety. VNONCW and MKB-Nederland therefore would like the EU and the Member States to speed
up their efforts to realise a Single European Sky. The faster the SES packages will be
implemented, the quicker the expected returns will materialise.
August Mesker
T: +31 (0)70 3490 333, E: [email protected]
Statute for a European Company (SE)
The Statute for a European Company (EC) or 'Societas Europaea' (SE) creates the legal
form of a ‘European public limited-liability company’. It contains a set of company law
rules directly applicable in all Member States and is completed with cross-references to the
national legislation applicable to public limited-liability companies. A directive
supplements the SE Statute with regard to the involvement of employees. The European
Company Statute makes it possible for companies with a European dimension to transfer
the registered seat across borders, to better reorganise and restructure, and to choose
between different board structures. 1,426 SEs were registered by the end of 2012, unevenly
distributed across the Member States.
Applying the Statute poses a number of practical problems and does not result in a uniform
SE legal form across the European Union. Also, uncertainty exists as to the legal
implications of the Statute's directly applicable rules and their interface with national law.
A 2012 consultation showed that expected benefits of a revision of the regulation would
not outweigh the potential challenges involved in reopening the discussions. The
Commission has indicated in its Action Plan: European company law and corporate
governance, that it will launch an information campaign to increase awareness of the
European Company (SE) Statute through a comprehensive website bringing together
practical advice and relevant documents on the Statute in order to encourage companies to
opt for the SE more often.
According to VNO-NCW and MKB-Nederland the SE can help companies to reduce the
administrative and financial burden. In their opinion the high minimum capital and the
complex worker participation rules, together with the impossibility to convert an existing
company into an SE and other practical problems will continue to hamper the success of
the SE.
Suzanne Drion
T: +31 (0)70 349 04 09, E: [email protected]
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Statute for a European Private Company (SPE)
The proposal for a statute for a European Private Company is part of the 2008 Small
Business Act. It allows a ‘Societas Privata Europaea’ (SPE) to be created and operate
according to the same uniform principles in all Member States. It has been designed to
address the current onerous obligations on small and medium-sized enterprises (SMEs)
operating across borders, who need to set up subsidiaries in different company forms in
every Member State in which they want to do business. In practical terms, the SPE would
mean that SMEs can set up their company in the same form, no matter whether they do
business in their own Member State or in another. The aim is to save entrepreneurs time
and money on legal advice, management and administration.
During the latest negotiations in May 2011 no agreement could be reached due to the
objections lodged by Germany and Sweden. A resumption of the negotiations has not been
scheduled. A 2012 public consultation demonstrated stakeholders' hesitation about
continuing the negotiations on this proposal. In its 2012 Regulatory Fitness and
Performance Programme (REFIT) the Commission has indicated that it will propose to
withdraw the proposal for this statute and that it is considering presenting a new proposal.
According to VNO-NCW and MKB-Nederland the SPE would be of importance to SMEs
as it would reduce the administrative and financial burden. The proposal in its current
form, however, would not lead to an attractive legal form that meets these goals. Critical
issues are the minimum capital not to exceed one euro, worker participation to follow the
law of the country of incorporation and cross-border activities not being a requirement for
the establishment of an SPE. A new proposal taking these issues into account would be
welcomed, provided the rest of the proposal would not contain any undesirable elements.
Suzanne Drion
T: +31 (0)70 349 04 09, E: [email protected]
Action plan: European company law and corporate
governance
In December 2012 the European Commission adopted the Action Plan outlining future
initiatives in the areas of company law and corporate governance. The latest
comprehensive review in this policy area stemmed from the 2003 Action Plan. Goal of the
new Action Plan is to adapt the current company law and corporate governance framework
for European undertakings, investors and employees to the needs of today’s society and to
the changing economic environment. This is all part of a more systematic approach to
ensuring EU regulation meets the needs of business and simplifying the existing legislative
framework. This goal is also reflected in the 2012 Regulatory Fitness and Performance
Programme (REFIT) of the Commission and in the Commission Work Programme 2014.
Key elements of the action plan:
1. Increasing the level of transparency between companies and their shareholders in order
to improve corporate governance, such as:
– increasing companies' transparency as regards their board diversity and risk
management policies;
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European outlook
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–
–
–
improving corporate governance reporting;
better identification of shareholders by issuers;
strengthening transparency rules for institutional investors on their voting and
engagement policies.
2. Initiatives aimed at encouraging and facilitating long-term shareholder engagement,
such as:
– more transparency on remuneration policies and individual remuneration of
directors, as well as a shareholders' right to vote on remuneration policy and the
remuneration report;
– better shareholders' oversight on related party transactions, i.e. dealings between
the company and its directors or controlling shareholders;
– creating appropriate operational rules for proxy advisors (i.e. firms providing
services to shareholders, notably voting advice), especially as regards transparency
and conflicts of interest;
– clarification of the 'acting in concert' concept to make shareholder cooperation on
corporate governance issues easier;
– investigating whether employee share ownership can be encouraged.
3. Initiatives in the field of company law, such as:
– further investigation on a possible initiative on the cross-border transfer of seats for
companies;
– facilitating cross-border mergers;
– clear EU rules for cross-border divisions;
– information campaign on the European Company/European Cooperative Society
Statute;
– codification of eight major company law directives into a single instrument to make
EU company law more accessible and comprehensible and reduce the risk of future
inconsistencies.
In the opinion of VNO-NCW and MKB-Nederland modernisation of company law is
useful where it leads to elimination of impediments, lessens administrative burdens and
provides clarification. Good governance is first and foremost the responsibility of the
company concerned and no further rules at European level are desirable or required. The
gender debate should not be part of the action plan as the debate is already being conducted
at another level. There is no call for further transparency on remuneration and this should
be left to Member States as it is related to the situation in the particular state and to the
various rules and regulations in each state. Codification of European Company law can be
supported as long as it is limited to merging existing company law directives and does not
lead to amending them in the process. Any envisaged new rule or regulation should be the
subject of consultation.
Suzanne Drion
T: +31 (0)70 349 04 09, E: [email protected]
Audit Regulation
European business monitors the developments and the negotiations between Council,
Parliament and Commission on the EU Audit Regulation and Audit Directive. Current
proposals raise concern in several areas. One of them is the principle of mandatory Audit
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European outlook
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Firm rotation where it is preferable to align the overall firm rotation criteria with the
current audit partner criteria. European business finds it important to generate a level
playing field by setting a mandatory 14 years initial period in order to ensure that
multinational companies can establish a robust rotation plan both for the Audit Firm
rotation and the partner rotation throughout the group. During this period regular audit
committee assessments are an imperative condition. Additional criteria for an extra 7 years
(3rd) term are public tendering during the period of engagement or a joint audit.
Another point of concern is the non-audit services provided by the statutory auditor. There
is a risk of a misalignment with current international practices and this will generate
significant compliance for businesses in an international context. European business find it
very important that the starting point for prohibiting non-audit services is what is already
today in the Code of Ethics issued by the International Ethics Standards Board for
Accountants.
Martin Noordzij
T: +31 (0)70 3490 424, E: [email protected]
European Retail Action Plan
With the European Retail Action Plan, the European Commission designed a strategy to
improve the competitiveness of the retail sector and to strengthen the economic,
environmental and social performance. The sector in cooperation with the European
Commission must focus on the full implementation of this strategy in 2014.
It is important that the European Union and Member States are get to grips with the sector's
bottlenecks. Retail is the final link in the supply chain and retailers are in direct contact
with the end user, the consumer. Because of this unique position in the retail chain,
retailers are often disproportionately responsible for implementing measures. A just and
proportionate allocation of responsibility in the implementation of such measures between
the supply chain retailers and consumers should be the point of departure. Moreover,
European policy-makers should develop a retail reflex: in the case of a modified or new
legislation, a thorough assessment must be made of the impact of the proposed legislation
on the different distribution channels, both large and small. If it appears that the impact on
retail is disproportionate, the proposal should be amended or even withdrawn.
Mario van Mierlo
T: +31 (0)70 3490 216, E: [email protected]
Stimulate Omnichannel business
The increase in scale and the rise of e-commerce (internet) and m-commerce (smart phones
and tablets) offer growth opportunities for European businesses to grow and do more
cross-border business. This growth requires appropriate policy at European level to remove
existing trade barriers: regulation should be made e-commerce proof to prevent unequal
competition. This should include consumer rights, VAT processing, labelling and
packaging requirements, environmental legislation and an affordable package delivery
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system. For the latter, cheaper and more competitive payments markets will benefit both
consumers and businesses. When discussing the current European proposals on the
European Payment Package, it is important to resolve the problems of lack of competition
and excessive interchange fees. We welcome the proposals on tackling the multilateral
interchange fee (MIF) model, which distorts competition in the payment market in a way
which inhibits innovation and prevents new players from entering the market. Such
barriers must be removed to allow merchants and consumers to fully benefit from new
technologies. The MIF should be completely removed and replaced by the Basic Payment,
a flat fee to cover real transaction costs of payments.
Mario van Mierlo
T: +31 (0)70 3490 216, E: [email protected]
Small Business Act
The Small Business Act (SBA) was adopted in June 2008. The SBA shows that several
initiatives of the European Commission and Member States are closely connected to
enhance entrepreneurship. The Act was updated in February 2011 with a focus to help
SMEs to cope with the economic crisis.
The priority areas are:
– reduction of administrative burdens;
– access to finance;
– access to markets;
– entrepreneurship.
After five years of implementation, the SBA has proven its efficiency as a policy tool to
promote a better business environment for SMEs. The four priority areas should also be
maintained in the future. The European Commission will propose new ideas within these
priorities to kick-start SME growth and SME-generated employment. Consultations on the
future of the SBA will take place with BUSINESSEUROPE and UEAPME.
The steps which have already been taken by the European Commission concern:
– The new Multiannual financial framework (MFF) for the period 2014-2020. The MFF
proposes an increased amount of funding for SMEs. The dedicated programme
COSME will have a budget of € 2.3 billion.
– Horizon 2020 will expand the budget for SME-innovation activities up to € 9 billion. A
significant part of the Structural Funds will be destined for SMEs and Innovation
linked to the SBA.
– A joint financing instrument with the participation of the EIB will be dedicated to SMEs.
VNO-NCW and MKB-Nederland regard the four priority areas as important. However,
trade policy should not interfere with commercial relations and trade outside the EU.
National initiatives should have priority. The main market for SMEs is the internal market.
Development of the internal market and further harmonisation is a top priority.
Mario van Mierlo
T: +31 (0)70 3490 216, E: [email protected]
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European outlook
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VNO-NCW and MKB-Nederland
Well-functioning European labour market
Posting of workers: proposal for the Enforcement
Directive
The aim of the Commission proposal is to secure a better implementation and enforcement
of the Posting of Workers Directive. This will better protect workers’ rights, will provide
more clarity regarding the rights and obligations of service providers and national
authorities and will help to prevent circumvention of the applicable rules.
To that end the Commission proposed to introduce, amongst other things, a closed list of
control measures that Member States can apply to be able to carry out inspections and
supervisory tasks. Furthermore, the introduction of joint and several liability has been
proposed for the construction sector.
In June 2013 The Employment Committee of the European Parliament (EP) decided about
their position and gave the Rapporteur mandate to enter into negotiations with the Council.
This Committee voted in favour of joint and several liability for all business sectors and an
open list of national control measures. The Employment and Social Affairs Council
(EPSCO) was not yet able to come to an agreement about this proposal. The most
controversial aspects of the proposal are: 1) should there be a closed or open list of
applicable control measures that Member States can apply and 2) should the directive
oblige Member States to introduce joint and several liability in subcontracting.
VNO-NCW and MKB-Nederland are not in favour of introducing a mandatory system of
joint and several liability at European level. It should be left to Member States to decide
whether such a system needs to be introduced (as a last resort) to prevent and combat
illegal situations. Furthermore, we support the Commission’s proposal to introduce a
closed list of measures that Member States can use for control purposes. The main reason
is that an open list makes it too easy for Member States to further introduce measures
putting a burden on foreign service providers in order to protect the national businesses
from competition of other Member States. A half-open list could be acceptable if a prior
check is done by the Commission whether the measure is proportionate and in compliance
with the freedom to provide services. This is the proposal of the Council.
Notwithstanding the position on the above mentioned aspect, we urge the Council and the
EP to jointly decide on this proposal at the latest in spring 2014, before the EP elections. It
is of utmost importance that ‘Europe’ shows that it is able to redress and sanction illegal
behaviour.
Loes van Embden Andres
T: +31 (0)70 3490 223, E: [email protected]
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Proposal to improve gender balance in boards of
listed co mpanies
In November 2012 the European Commission presented a proposal for gender quota for
non-executive directors in listed companies. The focus of the proposal lies on a transparent
and fair selection procedure and contains as target to have no less than 40% of the underrepresented sex in non-executive positions in board of private listed companies by 1
January 2020. This is not a fixed quantitative quota but rather a procedural quota system.
The selection of non-executive directors requires an objective assessment of the candidates
based on pre-established, clear and neutrally formulated criteria. On request of a candidate
a company is obliged to disclose the qualification criteria and the objective assessment. It
is for the company to prove that there is no breach of the rule.
The proposal is still in discussion in Council, but nine Member States (including The
Netherlands) have indicated that, in line with the subsidiarity and proportionality principle,
it is within the authority of the member state to decide how to achieve this goal.
In November 2013 the EP adopted its resolution on the proposed directive with an absolute
majority. They ask for obligatory sanctions instead of indicative ones and do not want to
exempt companies where women or men make up less than 10% of the workforce (socalled male or female dominated companies).
VNO-NCW, MKB-Nederland and BUSINESSEUROPE fully support the aim of the
proposal to increase the diversity of boards. However, we are also convinced that imposing
quota at EU level is not the right approach. In many Member States (including the
Netherlands) initiatives have already been taken to encourage and support companies to
appoint women who are qualified for the job. In addition, the proposed directive introduces
unnecessary burdens on companies by obliging them, on request of a candidate, to prove
that they have acted in accordance with the rules.
Loes van Embden Andres
T: +31 (0)70 3490 223, E: [email protected]
The social dimension of the EMU
In October 2013, the European Commission adopted a communication on ‘strengthening
the social dimension of the Economic and Monetary Union’. It focuses on three areas:
– Reinforcing (surveillance of) employment and social challenges under the European
Semester and the scoreboard relating to the macro imbalances procedure (MIP) by
adding additional ‘social’ indicators.
– Reinforcing job mobility and enhancing solidarity within the EMU. With respect to
enhancing solidarity the Commission has two proposals, one for the short term and
another for the long term. For the short term the proposal is to create a new instrument
(Convergence and Competitive Instrument (CCI)) to support structural reforms in
Member States. Financial support would be granted for agreed reform packages in the
interest of the Member State involved and for the good functioning of the EMU. In the
long term a stabilisation tool should be introduced to overcome asymmetric shocks.
This tool requires an autonomous euro area budget. To make it more concrete: the
Commission refers to an EMU unemployment benefit system that complements a
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European outlook
VNO-NCW and MKB-Nederland
national system. The Commission also indicates that this proposal would require a
fundamental overhaul of the Treaties.
– Strengthening social dialogue, also in the process of economic governance.
Within the foreseeable future the (European) Council and the EP will give their opinion on
the proposals of the Commission.
It is the opinion of VNO-NCW and MKB-Nederland that employment and social aspects
should be taken into account in the surveillance of the macroeconomic imbalances of euro
countries. The same applies for the European semester comprising all EU Member States.
But the focus of both processes should primarily be on structural reforms resulting in
sound public budgets and a good competitive climate for business. That is the main road to
economic growth, more jobs, less unemployment and less poverty.
We are quite critical and hesitant about the CCI proposal to give financial support to
individual euro countries in exchange for implementing reforms. This could encourage
Member States to wait with necessary reforms until EMU financial support has been
granted (moral hazard effect). For the time being, we reject the proposal for the long term
to introduce a stabilisation tool based on an autonomous euro budget. There is no concrete
proposal. Moreover, Treaty changes would be required and that is not realistic nowadays.
VNO-NCW and MKB-Nederland fully support the proposals to strengthen the role of the
national and European social partners.
Loes van Embden Andres
T: +31 (0)70 3490 223, E: [email protected]
Restructuring
The European Commission has announced to come up with a Communication on a quality
framework for anticipation of change and restructuring.
Restructuring is (more or less) everyday business for companies and, in general, changes
take place according to national law and national industrial relations and agreements. Now
and then there is a conflict between management and unions on a restructuring process
leading to a lot of media and EU attention. This ‘inspired’ the European Parliament to ask
the Commission for EU rules on corporate restructuring.
Restructuring processes are necessary to adapt to changes, such as market developments,
new technologies or consumer preferences. They are necessary to become or stay
competitive, being a main condition for creating jobs. At European and at national level
legislation is put in place to protect workers against unfairness. Moreover, national social
dialogue practices provide for consultations between management and labour on managing
change. It would be counterproductive if the announced ‘quality framework’ would further
create obstacles for restructuring resulting in slowing down necessary adaptations to
change. The Commission is also preparing for a Communication on industrial policy.
VNO-NCW and MKB-Nederland want to underline the need for a coherent approach
between the restructuring and the industrial compact initiatives.
Loes van Embden Andres
T: +31 (0)70 3490 223, E: [email protected]
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Health and Safety
Pursuant to the Framework Directive 89/391/EEC, health and safety is worked out in 24
EU OSH Directives.
The European Commission has started to evaluate the implementation of all 24 Directives.
This large-scale exercise will culminate in a Commission report based, on the one hand, on
reports on the practical implementation of the 24 Directives concerned from all Member
States (including the views of the social partners) and, on the other hand, on a report by an
independent external contractor. The evaluation will be completed by the end of 2015.
Under the Action Programme for Reducing Administrative Burdens in the European
Union, three Health and Safety Directives have been selected in the area of working
environment: 89/391/EEC (Framework Directive); 92/57/EEC (Construction) and
2004/37/EC (carcinogenic agents).
A new health and safety strategy 2014-2020 has to be developed. This strategy should
focus on realising attainable targets, rather than on a wide variety of health and safety
issues.
Reducing unnecessary administrative burdens remains a key priority. Smart regulation is
possible together with maintaining the achievements already attained in terms of levels of
protection and of reduction of occupational accidents and illnesses. Directives must define
the goals. Social partners in the respective sectors can define the means.
VNO-NCW and MKB-Nederland are in favour of realising a European level playing field
on health and safety.
Mario van Mierlo
T: +31 (0)70 3490 216, E: [email protected]
Pensions
Directive concerning occupational pension funds (IORP)
Commissioner Barnier has recently confirmed that the Commission will come up with an
amended proposal for the IORP directive. This proposal will focus on governance and
transparency issues. The implementation of solvency requirements in the Directive is
postponed, taking into account the results of the quantitative impact study published by the
European Insurance and Occupational Pension Authority (EIOPA).
VNO-NCW and MKB-Nederland welcome this decision. It is not yet clear whether the
present Commission will come with the above-mentioned proposal on governance and
transparency issues or whether this will be left to the next Commission.
Ap Fraterman
T: +31 (0)70 3490 224, E: [email protected]
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Index
Accessibility of goods and services to people with disabilities
30
Acquisition Fraud
26
Advertising
30
Air quality
19
Access to finance
10
Audit Regulation
36
Banking union
9
BEPS
11
Business-to-consumer commercial interest
30
Clean air policy
19
Climate
20
CO2
16, 19, 21
Common Consolidated Corporate Tax Base (CCCTB)
11
Communication on quality framework for anticipation of change and restructuring
41
Company law
35
Consumer Product Safety Regulation (CPSR)
28
Consumer contracts
30
Consumer Rights
30
Copyright
26
Corporate governance
35
Country-by-country reporting (CBCR)
15
Cross-border crime
26
Customs
15
Cyber-security
25
Data protection regulation
26
Disclosure of non-financial information
15
E-commerce
37
ECHA
18
Ecocombis
33
Economic governance
9
Economic and Monetary Union
10, 40
Energy and Climate 2030
20
Energy and Transport
21
Energy taxation
16
Enforcement directive
39
Environmental Aid Guidelines (EAG)
21
European banking supervision
9
European Accessibility Act
30
European deposit guarantee scheme
9
European Emissions Trading System (EU ETS)
19
European Modular System (EMS)
33
European Payment Package
38
European Retail Action Plan
37
Financial Transaction Tax (FTT)
12
Gender balance in boards of listed companies
40
Health and safety
42
Horizon 2020
22
43
European outlook
International Financial Reporting Standards (IFRS)
Industrial policy package
Innovation
Internal Market
Market Surveillance of Products Regulation (MSPR)
Net neutrality
Network and Information Security (NIS)
Omnichannel business
Pensions
Posting of workers
Privacy
Product safety
Raw materials
REACH
Resource efficiency
Resources
Retail sector
Roaming charges
REFIT
Restructuring
RDI
R&D
Sale of consumer goods and associated guarantees
Security of supply of resources
Shale gas
Single European Sky (SES)
Social dimension of the EMU
Small Business Act
Smart regulation
State aid
Statute for a European Company (SE)
Statute for a European Private Company (EPC)
Tax fraud
Tax evasion
Tax Good Governance
Telecom package
Tobacco Products Directive (TPD)
Trans-Atlantic Trade and Investment Partnership (TTIP)
Transport
Union Customs Code (UCC)
Value Added Tax (VAT)
WTO
VNO-NCW and MKB-Nederland
14
23
22
32
28
27
25
37
42
39
26, 31
28
17
18
17
17, 20
26, 37
27
17, 35
41
22
23
30
17
20
33
40
35, 38
17, 23, 42
21, 22, 25
34
35
11, 13
11, 13
13
27
29
31
21
15
13
31
44
air quality
SME
REACH
industrial policy
public procurement
state aid
TTIP
Address
P.O.Box 93002
2509 aa Den Haag
Telephone
070 349 03 49
Fax
070 349 03 00
E-mail
[email protected]
Internetwww.vno-ncw.nl
Address P.O.Box 93002
2509 aa Den Haag
Telephone 070 349 09 09
Fax 070 349 09 08
E-mail [email protected]
Internet www.mkb.nl
Brussels office VNO-NCW and MKB-Nederland
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b-1000 Brussel
00 32 (0)2 510 08 80
00 32 (0)2 510 08 85
[email protected]
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European
Outlook
Europe: vital to Dutch companies
Topical issues for Europe in 2014

European Outlook - VNO-NCW

EU DoC based on ISO Guide 22 / EN 415014

LogosNet Hosted Exchange Leaflet

EU activities concerning EMF: health and safety at work

WATER INTEGRITY Global Outlook

MCP Directive. January 2014 - The National Cut Flower Centre

RS11x RS12x Series.sgn PDF file

Navigating Outlook Web Access 2013

Introduction to Logic Common Forms and Functions

Climate justice infographic

EU DoC based on ISO Guide 22 / EN 415014 - HP