Activities of Alexandra THEIN
Plenary speeches (69)
Mid-term review of the Stockholm Programme (debate)
Common European sales law (debate)
Common European sales law (debate)
Deployment of the eCall in-vehicle system (A7-0106/2014 - Olga Sehnalová)
European Union Agency for Law Enforcement Cooperation and Training (Europol) (debate)
Promoting free movement by simplifying the acceptance of certain public documents (debate)
Court of Justice of the European Union: number of judges at the General Court (A7-0252/2013 - Alexandra Thein) (vote)
Situation in Syria (debate)
Situation in Egypt (continuation of debate)
Credit agreements relating to residential property (debate)
Insider dealing and market manipulation (market abuse) (debate)
Property consequences of registered partnerships - Matrimonial property regimes (debate)
Property consequences of registered partnerships - Matrimonial property regimes (debate)
Practical arrangements for the holding of the European elections in 2014 (debate)
A new agenda for European consumer policy (A7-0163/2013 - Vicente Miguel Garcés Ramón)
Financial statements and related reports of certain types of undertakings - Transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market (debate)
Statute for a European mutual society (debate)
Composition of the European Parliament with a view to the 2014 elections (debate)
EU-Iraq partnership and cooperation agreement (debate)
Creation of unitary patent protection - Unitary patent protection - Jurisdictional system for patent disputes (debate)
Monitoring the application of EU law (2010) (debate)
Protocol to the Euro-Mediterranean Agreement establishing an association between the EC and Israel on Conformity Assessment and Acceptance of Industrial Products (CAA) (debate)
Permitted uses of orphan works (debate)
18th report on better legislation - Application of the principles of subsidiarity and proportionality (2010) (debate)
Protocol on the Statute of the Court of Justice of the European Union (A7-0185/2012 - Alexandra Thein) (vote)
Temporary judges of the European Union civil service tribunal - Protocol on the Statute of the Court of Justice of the European Union (debate)
Temporary judges of the European Union civil service tribunal - Protocol on the Statute of the Court of Justice of the European Union (debate)
Explanations of vote
Future of European company law (debate)
Latest developments in the Middle East, including the situation in Syria (debate)
Explanations of vote
Corporate governance framework for European companies (debate)
Palestine: raids by Israeli forces on Palestinian TV stations
Human rights violations in Bahrain
Succession and the European Certificate of Succession (debate)
Regional Convention on pan-Euro-Mediterranean preferential rules of origin - Regional Convention on pan-Euro-Mediterranean preferential rules of origin (debate)
Explanations of vote
Office for Harmonisation in the Internal Market (Trade Marks and Designs) and protection of intellectual property rights (debate)
Office for Harmonisation in the Internal Market (Trade Marks and Designs) and protection of intellectual property rights (debate)
Interconnection of central, commercial and companies registers (debate)
Explanations of vote
Explanations of vote
Directive on mediation in the Member States (debate)
Modification of the Act concerning the election of the Members of the European Parliament (debate)
5th cohesion report and strategy for the post-2013 cohesion policy (A7-0222/2011 - Markus Pieper) (vote)
Explanations of vote
Interinstitutional agreement on a common Transparency Register - Amendment of the Rules following the establishment of a common Transparency Register
Political parties at European level and rules regarding their funding (debate)
Explanations of vote
Uganda: murder of David Kato
Situation in Egypt (debate)
Explanations of vote
Situation of Christians in the context of freedom of religion (debate)
Violation of freedom of expression and discrimination on the basis of sexual orientation in Lithuania (debate)
International adoption in the European Union (debate)
Uganda: the Bahati Bill and discrimination against the LGBT population
Better lawmaking
Draft bill on Israeli NGOs (debate)
Situation of the Jordan River with special regard to the Lower Jordan River area (debate)
Specific tasks for the European Central Bank concerning the functioning of the European Systemic Risk Board - Powers of the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets Authority - European Securities and Markets Authority - Macro-prudential oversight of the financial system and establishment of a European Systemic Risk Board - European Banking Authority - European Insurance and Occupational Pensions Authority - Cross-Border Crisis Management in the Banking Sector (debate)
Explanations of vote
Proposal for a decision on the setting up and numerical strength of the Delegation to the CARIFORUM-EC Parliamentary Committee (vote)
Explanations of vote
Rights to interpretation and translation in criminal proceedings (debate)
Annual accounts of certain types of companies as regards micro-entities (debate)
Explanations of vote
Implementation of Goldstone recommendations on Israel/Palestine (debate)
Conclusions of the Foreign Affairs Council on the Middle East peace process, including the situation in eastern Jerusalem (debate)
Explanations of vote
Reports (5)
REPORT on the proposal for a Council regulation on jurisdiction, applicable law and the recognition and enforcement of decisions regarding the property consequences of registered partnerships PDF (510 KB) DOC (832 KB)
REPORT on the proposal for a Council regulation on jurisdiction, applicable law and the recognition and enforcement of decisions in matters of matrimonial property regimes PDF (576 KB) DOC (859 KB)
REPORT on the draft regulation of the European Parliament and of the Council amending the Protocol on the Statute of the Court of Justice of the European Union by increasing the number of Judges at the General Court PDF (195 KB) DOC (103 KB)
REPORT on the draft regulation of the European Parliament and of the Council amending the Protocol on the Statute of the Court of Justice of the European Union and Annex I thereto PDF (305 KB) DOC (388 KB)
REPORT on the draft regulation of the European Parliament and of the Council relating to temporary judges of the European Union Civil Service Tribunal PDF (175 KB) DOC (106 KB)
Shadow reports (20)
REPORT on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) No 1215/2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters PDF (189 KB) DOC (268 KB)
REPORT on the proposal for a regulation of the European Parliament and of the Council on promoting the free movement of citizens and businesses by simplifying the acceptance of certain public documents in the European Union and amending Regulation (EU) No 1024/2012 PDF (597 KB) DOC (1 MB)
REPORT on the proposal for a regulation of the European Parliament and of the Council adapting to Article 290 and 291 of the Treaty on the Functioning of the European Union a number of legal acts providing for the use of the regulatory procedure with scrutiny PDF (417 KB) DOC (607 KB)
REPORT on the proposal for a regulation of the European Parliament and of the Council adapting to Article 290 of the Treaty on the Functioning of the European Union a number of legal acts providing for the use of the regulatory procedure with scrutiny PDF (293 KB) DOC (375 KB)
REPORT on the proposal for a regulation of the European Parliament and of the Council adapting to Article 290 of the Treaty on the Functioning of the European Union a number of legal acts in the area of Justice providing for the use of the regulatory procedure with scrutiny PDF (159 KB) DOC (65 KB)
REPORT on follow-up on the delegation of legislative powers and control by Member States of the Commission's exercise of implementing powers PDF (336 KB) DOC (187 KB)
REPORT on the proposal for a regulation of the European Parliament and of the Council on a Common European Sales Law PDF (1 MB) DOC (1 MB)
REPORT on the proposal for a regulation of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities PDF (1 MB) DOC (1 MB)
INTERIM REPORT on the proposal for a Council regulation on the Statute for a European Foundation (FE) PDF (258 KB) DOC (403 KB)
REPORT on the proposal for a directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts PDF (458 KB) DOC (737 KB)
REPORT with recommendations to the Commission on the Statute for a European mutual society PDF (223 KB) DOC (136 KB)
REPORT on the proposal for a directive of the European Parliament and of the Council amending Directive 2004/109/EC on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and Commission Directive 2007/14/EC PDF (437 KB) DOC (599 KB)
REPORT on the proposal for a directive of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings PDF (649 KB) DOC (1 MB)
REPORT on amendment of Rules 123 and 42 of Parliament's Rules of Procedure: written declarations and legislative initiatives PDF (162 KB) DOC (177 KB)
REPORT on the proposal for a directive of the European Parliament and of the Council on certain permitted uses of orphan works PDF (433 KB) DOC (738 KB)
REPORT on a corporate governance framework for European companies PDF (230 KB) DOC (150 KB)
REPORT on the proposal for a directive of the European Parliament and of the Council amending Directives 89/666/EEC, 2005/56/EC and 2009/101/EC as regards the interconnection of central, commercial and companies registers PDF (416 KB) DOC (702 KB)
REPORT with recommendations to the Commission on a 14th company law directive on the cross-border transfer of company seats PDF (191 KB) DOC (109 KB)
REPORT on the proposal for a Council regulation implementing enhanced cooperation in the area of the creation of unitary patent protection with regard to the applicable translation arrangements PDF (214 KB) DOC (253 KB)
REPORT on audit policy: lessons from the crisis PDF (182 KB) DOC (117 KB)
Opinions (6)
OPINION on the proposal for a regulation of the European Parliament and of the Council on the European Union Agency for Law Enforcement Cooperation and Training (Europol) and repealing Decisions 2009/371/JHA and 2005/681/JHA
OPINION on the proposal for a regulation of the European Parliament and of the Council on insider dealing and market manipulation (market abuse)
OPINION on the proposal for a directive of the European Parliament and of the Council on criminal sanctions for insider dealing and market manipulation
OPINION on the proposal for a directive of the European Parliament and of the Council on credit agreements relating to residential property
OPINION on Corporate governance in financial institutions
OPINION Proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing
Shadow opinions (5)
OPINION on the European Union general budget for the financial year 2013 – all sections
OPINION on the 28th annual report on monitoring the application of EU law (2010)
OPINION on the mandate for the trilogue on the 2013 draft budget
OPINION on the proposal for a regulation of the European Parliament and of the Council amending the Statute of the Court of Justice of the European Union
OPINION on a jurisdictional system for patent disputes
Amendments (310)
Amendment 1 #
2013/2117(INI)
Motion for a resolution
Recital A
Recital A
A. whereas the Commission has issued the EU Justice Scoreboard, which is a comparative, non-binding tool aiming to assess the effectiveness of national justice systems;
Amendment 8 #
2013/2117(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. WelcomNotes the EU Justice Scoreboard, and congratulates the Commission thereon with interest; welcomes the further opportunity it provides for the Member States to look critically at their own justice systems; calls on the Commission to take this exercise forward in line with the Treaties;
Amendment 18 #
2013/2117(INI)
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Calls on the Commission to discuss the proposed method at an early date in a transparent procedure involving the Member States;
Amendment 23 #
2013/2117(INI)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Notes that even the efficiency of the justice system cannot be measured solely according to statistically quantifiable parameters;
Amendment 24 #
2013/2117(INI)
Motion for a resolution
Paragraph 6 b (new)
Paragraph 6 b (new)
6b. Takes the view, therefore, that in evaluating the national justice systems sufficient account needs to be taken of their various structural peculiarities and of social traditions in the Member States concerning dealings with the justice system;
Amendment 25 #
2013/2117(INI)
Motion for a resolution
Paragraph 6 c (new)
Paragraph 6 c (new)
6c. Calls on the Commission, in the field of company law, to give equal consideration to both the monistic and dualistic systems;
Amendment 44 #
2013/0119(COD)
Proposal for a regulation
Title
Title
Proposal for a Regulation of the European Parliament and of the Council on promoting the free movement of citizens and businesses by simplifying the acceptancuse of certain public documents in the European Union and amending Regulation (EU) No 1024/2012 (This amendment applies to the entire proposal for a regulation; if it is accepted, the necessary changes must be made throughout.)
Amendment 46 #
2013/0119(COD)
Proposal for a regulation
Recital 5
Recital 5
(5) The scope of this Regulation should cover public documents drawn up by authorities of the Member States and having formal evidentiary value relating to extracts from civil registers (birth, death, name, marriage or registeredcivil partnership, parenthood, adoption, residence, citizenship, nationality, real estate, legal status and representation of a company or other undertaking, certificates, etc.) and certain other public registers, such as population and intellectual property rights and absence ofegisters, as well as criminal records. Simplification of the acceptance of these categories of public documents between the Member States should bring tangible benefits to Union citizens and companies or other undertakings. Because of their different legal nature, documents drawn up by private persons should be excluded from its scope. Documents drawn up by authorities of third countries should likewise fall outside the scope of this Regulation.
Amendment 51 #
2013/0119(COD)
Proposal for a regulation
Recital 6
Recital 6
(6) The aim of this Regulation is not to change the substantive law of the Member States relating to birth, death, name, marriage, registered partnership, parenthood, adoption, residence, citizenship or nationality, real estate, legal status of a company or other undertaking, intellectual property rights or absence of a criminal record.
Amendment 58 #
2013/0119(COD)
Proposal for a regulation
Recital 16
Recital 16
(16) Union multilingual standard forms should be established in all official languages of the Union for public documents relating to birth, death, marriage, and registered partnership and legal status and representation of a company or other undertaking in order to avoid the need for Union citizens and companies or other undertakings to produce translations in cases where they would otherwise be required.
Amendment 59 #
2013/0119(COD)
Proposal for a regulation
Recital 17
Recital 17
(17) Union multilingual standard forms should be issued upon request to citizens and companies or other undertakings entitled to receive the equivalent public documents existing in the issuing Member State and under the same conditions. The standard forms should have the same formal evidentiary value as the equivalent public documents drawn up by the authorities of the issuing Member State, leaving the choice to Union citizens and companies or other undertakings in each individual case to use them or the equivalent national documents. Union multilingual standard forms should not produce legal effects as regards the recognition of their content in the Member States where they are presented. The Commission should develop detailed guidance on their use, by associating central authorities for that purpose.
Amendment 62 #
2013/0119(COD)
Proposal for a regulation
Article 1 – paragraph 2
Article 1 – paragraph 2
It also establishes Union multilingual standard forms concerning birth, death, marriage, and registered partnership and legal status and representation of a company or other undertaking.
Amendment 65 #
2013/0119(COD)
Proposal for a regulation
Article 3 – point 1
Article 3 – point 1
(1) "public documents" means the following documents issued by authorities of a Member State: and having formal evidentiary value relating to: a)) extracts from register of births; b) extracts from register of deaths; c) name; d)change of name certificates; d) extracts from marriage and registeredcivil partnership; e) parenthood; f) adoption; g) residence; register; e) certificates of parenthood; f) certificates of adoption; g) extracts from population register; h) citizenship and nationality; i) real est certificates; jk) legal status and representation of a company or other undertaking; k) intellectual property rights; l) absence of a criminal recordextracts from intellectual property registers; l) extracts from criminal records; certificate of good conduct;
Amendment 87 #
2013/0119(COD)
Proposal for a regulation
Article 11
Article 11
Amendment 90 #
2013/0119(COD)
Proposal for a regulation
Article 15 – paragraph 3
Article 15 – paragraph 3
3. Union multilingual standard forms shall be accepted byused in dealings with the authorities of the Member States where they are presented without legalisation or similar formality. See amendment to title.
Amendment 93 #
2013/0119(COD)
Proposal for a regulation
Article 21 – paragraph 1 – point b
Article 21 – paragraph 1 – point b
b) establishment of Union multilingual standard forms relating to parenthood, adoption, residence, citizenship and nationality, real estate, intellectual property rights and absence of a criminal record;
Amendment 118 #
2013/0110(COD)
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Amendment 157 #
2013/0110(COD)
Proposal for a directive
Article 2
Article 2
Amendments to Directive 83/349/EEC Directive 83/349/EEC is amended as follows: (1) Article 36 is amended as follows: (a) Paragraph 1 is replaced by the following: '1. The consolidated annual report shall include a fair review of the development and performance of the business and of the position of the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face. The review shall analyse in a balanced manner the development and performance of the business and the position of the undertakings included in the consolidation taken as a whole, consistent with the size and complexity of the business. For parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year, and, on their balance sheet dates, exceed either a balance sheet total of EUR 20 million or a net turnover of EUR 40 million, the review shall also include a non-financial statement containing information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including the following: – (i) a description of the policy pursued by the company in relation to these matters; – (ii) the results of these policies; – (iii) the risks related to these matters and how the company manages those risks. Where the undertakings included in the consolidation taken as a whole do not pursue policies in relation to one or more of these matters, the company shall provide an explanation for not doing so. In providing such information the consolidated annual report may rely on national, EU-based or international frameworks and if so, shall specify which frameworks it has relied upon. To the extent necessary for an understanding of such development, performance or position, the analysis shall include both financial and non- financial key performance indicators relevant to the particular business. In providing its analysis, the consolidated annual report shall, where appropriate, provide references to and additional explanations of amounts reported in the consolidated accounts. ' (b) The following paragraphs 4 and 5 are added: '4. Where a parent undertaking prepares a comprehensive report corresponding to the same financial year, referring to the whole group of consolidated undertakings, relying on national, EU- based or international frameworks and covering the information provided for in the third subparagraph of paragraph 1, the parent undertaking shall be exempt from the obligation to prepare the non- financial statement set out in the third subparagraph of paragraph 1, provided that such comprehensive report is part of the consolidated annual report. 5. A parent undertaking which is also a subsidiary undertaking shall be exempt from the obligations set out in the third subparagraph of paragraph 1, if the exempted undertaking and its subsidiaries are consolidated in the financial statements and annual report of another undertaking, and that consolidated annual report is drawn up in accordance with the third subparagraph of paragraph 1. 'rticle 2 deleted
Amendment 180 #
2013/0110(COD)
Proposal for a directive
Article 2 a (new) – point d
Article 2 a (new) – point d
Directive 2013/34/EU
Article 19
Article 19
Amendment 196 #
2013/0110(COD)
Proposal for a directive
Article 2 a (new) – point f
Article 2 a (new) – point f
Directive 2013/34/EU
Article 29 – paragraphs 1 a, 3a and 3 b (new)
Article 29 – paragraphs 1 a, 3a and 3 b (new)
(f) Article 29 is amended as follows: (a) The following paragraph is inserted: '1a. For the purposes of paragraph 1 of this Article, the review of public interest entities which are the parent undertakings of a large group, whose average number of employees during the financial year exceeds 500, shall also include a non- financial statement containing information relating to at least environmental, social and employee matters, respect for human rights, anti- corruption and bribery matters, including: (a) a description of the policy pursued by the group in relation to these matters; (b) the results of these policies; (c) the risks related to these matters and how the group manages those risks. Where the group does provide information in relation to one or more of these matters, the review shall provide an explanation for not doing so. In providing the information set out in the first subparagraph, the parent undertaking may rely on national, EU- based or international frameworks, and if so, the parent undertaking shall specify which frameworks it has relied upon.' (b) The following paragraphs are added: '3a. For the purposes of paragraph 1 of this Article, where a parent undertaking prepares a comprehensive report corresponding to the same financial year and referring to the whole group, relying on national, EU-based or international frameworks and covering the information provided for in paragraph 1a, the parent undertaking shall be exempt from the obligation to prepare the non-financial statement set out in paragraph 1a, provided that such comprehensive report is part of the consolidated management report. 3b. For the purposes of paragraph 1 of this Article, a parent undertaking which is also a subsidiary undertaking shall be exempt from the obligations set out in paragraph 1a, if the exempted undertaking and its subsidiaries are included in the consolidated financial statements and consolidated management report of another undertaking and that consolidated management report is drawn up in accordance with this Article.'
Amendment 210 #
2013/0110(COD)
Proposal for a directive
Article 3 – paragraph 1 – subparagraph 2
Article 3 – paragraph 1 – subparagraph 2
Amendment 213 #
2013/0110(COD)
Proposal for a directive
Article 3 – paragraph 1 – subparagraph 3
Article 3 – paragraph 1 – subparagraph 3
Amendment 34 #
2013/0025(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 3 – point b – point i
Article 2 – paragraph 1 – point 3 – point b – point i
Amendment 35 #
2013/0025(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 3 – point d
Article 2 – paragraph 1 – point 3 – point d
Amendment 36 #
2013/0025(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 3 – point e
Article 2 – paragraph 1 – point 3 – point e
(e) other natural or legal persons trading in goods, only to the extent that payments are made or received in cash in an amount of EUR 7 515 000 or more, whether the transaction is executed in a single operation or in several operations which appear to be linked;
Amendment 17 #
2012/2101(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Invites the Commission to submit a proposal for amendment of the directive along the above lines, possibly in the context of a new Code on Legal Aid;
Amendment 25 #
2012/2098(INI)
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17a. Calls on the Commission to ensure that an obligation for systematic reporting on essential information on sustainability does not overburden companies as any new CSR strategy needs to be welcomed by companies; calls on the Commission to allow for a transition period before non- financial reporting on a regular basis comes into force for companies as this transition period would provide companies with the opportunity to first properly implement CSR internally, putting in place an accurate and detailed CSR policy as part of their internal management systems;
Amendment 30 #
2012/2098(INI)
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Acknowledges that many SMEs in Europe already undertake CSR policies, such as local employment, community engagement, applying good governance policies with their supply chain etc.; however, most of these SMEs do not know that they are actually putting in practice sustainability, CSR and good corporate governance practices; therefore calls on the Commission to first consider SMEs’ current practices before considering CSR strategies specifically for SMEs;
Amendment 31 #
2012/2098(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
Amendment 35 #
2012/2098(INI)
Motion for a resolution
Paragraph 21
Paragraph 21
21. Calls on the Commission to set up a database for systematic collection of information on CSR policies implemented by SMEs, with details of projects carried out in the various Member States, with a view to promoting the pooling of best practice;
Amendment 36 #
2012/2098(INI)
Motion for a resolution
Paragraph 22
Paragraph 22
22. Recommends that CSR guides and handbooks should be drawn up for SMEs, in electronic form in each instance; stresses, in this connection, the urgent need for more academic research into ways of boosting CSR acceptance among SMEs and into CSR policies’ economic, social and environmental impact at local and regional level;
Amendment 7 #
2012/2080(REG)
Parliament's Rules of Procedure
Article 181 – paragraph 1
Article 181 – paragraph 1
1. A verbatim report of the proceedings of each sitting shall be drawn up in all the official languagesas a multilingual document in which all speeches appear in their original language, and it shall be translated into English.
Amendment 9 #
2012/2080(REG)
Parliament's Rules of Procedure
Article 181 – paragraph 3
Article 181 – paragraph 3
3. The multilingual verbatim report shall be published as an annex to the Official Journal of the European Union. and shall be preserved in the records of Parliament along with the English language translation thereof.
Amendment 211 #
2012/0180(COD)
Proposal for a directive
Article 2 – paragraph 1
Article 2 – paragraph 1
Titles I, II and IV with the exception of Articles 36 and 40 shall apply to all collecting societieve management organisations established in the Union.
Amendment 217 #
2012/0180(COD)
Proposal for a directive
Article 2 – paragraph 2
Article 2 – paragraph 2
Title III and Articles 36 and 40 of Title IV shall only apply to those collecting societieve management organisations managing authors' rights in musical works for online use on a multi- territorial basis.
Amendment 220 #
2012/0180(COD)
Proposal for a directive
Article 2 – paragraph 2 a (new)
Article 2 – paragraph 2 a (new)
Articles 8 (1) and (2), 9 , 10, 11, 15, 18(1), 19, 20, Title III (with the exception of Articles 28, 29 and 30), and Articles 35 until 40 shall also apply to entities which fulfil the same function as collective management organisations in terms of the collective management of rights, as well as entities that are, in whole or in part, owned, controlled or administered by a collective management organisation.
Amendment 9 #
2012/0022(APP)
Motion for a resolution
Paragraph 1 – point iv – modification 8 a (new)
Paragraph 1 – point iv – modification 8 a (new)
Amendment 11 #
2012/0022(APP)
Motion for a resolution
Paragraph 1 – point iv – modification 13
Paragraph 1 – point iv – modification 13
Amendment 14 #
2012/0022(APP)
Motion for a resolution
Paragraph 1 – point iv – modification 14 a (new)
Paragraph 1 – point iv – modification 14 a (new)
Amendment 16 #
2012/0022(APP)
Motion for a resolution
Paragraph 1 – point iv – modification 14 b (new)
Paragraph 1 – point iv – modification 14 b (new)
Proposal for a regulation
Article 34 – paragraph 2
Article 34 – paragraph 2
Amendment 18 #
2012/0022(APP)
Motion for a resolution
Paragraph 1 – point iv – modification 20 a (new)
Paragraph 1 – point iv – modification 20 a (new)
Amendment 602 #
2012/0011(COD)
Proposal for a regulation
Recital 99
Recital 99
(99) While this Regulation applies also to the activities of national courts, the competence of the supervisory authorities should not cover the processing of personal data when courts are acting in their judicial capacity, in order to safeguard the independence of judges in the performance of their judicial tasks. However, this exemption should be strictly limited to genuine judicial activities in court cases and in the area of preventive justice and not apply to other activities where judges might be involved in, in accordance with national law.
Amendment 644 #
2012/0011(COD)
Proposal for a regulation
Recital 127
Recital 127
(127) AMember States may adopt by law specific rules regardsing the powers of the supervisory authorities to obtain from the controller or processor access personal data and access to its premises, Member States may adopt by law, within the limits of this Regulation, specific rulesand exemptions or derogations from the provisions of Chapters II to IV in order to safeguard the professional or other equivalent secrecy obligations, in so far as necessary to reconcile the right to the protection of personal data with an obligation of professional secrecy.
Amendment 1375 #
2012/0011(COD)
Proposal for a regulation
Article 16 – paragraph 1
Article 16 – paragraph 1
The data subject shall have the right to obtain from the controller the rectification of personal data relating to them which are inaccurate. The data subject shall have the right to obtain completion of incomplete personal data, including by way of supplementing a corrective statement. Sentences 1 and 2 do not apply if and to the extent the processing of the personal data without rectification or completion serves to fulfil a legal obligation to which the controller is subject under the law of the European Union or of a Member State, provided that the law of the Member State must meet an objective of public interest, respect the essence of the right to the protection of personal data and be proportionate to the legitimate aim pursued.
Amendment 2201 #
2012/0011(COD)
Proposal for a regulation
Article 35 – paragraph 3
Article 35 – paragraph 3
3. Where the controller or the processor is a public authority or body, the data protection officer may be designated for several of its entities, taking account of the organisational structure of the public authority or body. Member States may adopt specific rules to provide for the designation of a data protection officer for groups of public-office holders.
Amendment 2597 #
2012/0011(COD)
Proposal for a regulation
Article 51 – paragraph 3
Article 51 – paragraph 3
3. The supervisory authority shall not be competent to supervise processing operations of courts acting in their judicial capacity or of notaries acting in their official capacity.
Amendment 3099 #
2012/0011(COD)
Proposal for a regulation
Article 84 – paragraph 1
Article 84 – paragraph 1
1. Within the limits of this Regulation, Member States may adoptMember States may adopt by law: (a) exemptions or derogations from the provisions on the general principles in Chapter II, the rights of the data subject in Chapter III, on controller and processor in Chapter IV, on the transfer of personal data to third countries and international organisations in Chapter V for the processing of personal data that are subject to an obligation of professional secrecy or another equivalent obligation of secrecy of the controller or processor, (b) within the limits of this Regulation, specific rules to set out the investigative powers by the supervisory authorities laid down in Article 53(2) in relation to controllers or processors that are subjects under national law or rules established by national competent bodies to an obligation of professional secrecy or other equivalent obligations of secrecy, where this is necessary and proportionate to reconcile the right of the protection of personal data with the obligation of secrecy. These rules shall only apply with regard to personal data which the controller or processor has received from or has obtained in an activity covered by this obligation of secrecy.
Amendment 2 #
2011/2276(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Considers, however, that the current timescales laid down in the Treaties for national parliaments to carry out subsidiarity checks are often inshould be reviewed to determine whether they are sufficient; suggests that the EP, the Commission and representatives of the national parliaments investigate how any impediments to national parliaments’ participation in the subsidiarity control mechanism might be alleviated;
Amendment 4 #
2011/2276(INI)
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Emphasises that it is essential for scrutiny of the principle of subsidiarity to extend to regional and local levels in the Member States; welcomes, in this regard, the Subsidiarity Annual Report published by the Committee of the Regions and the REGPEX website set up by the Committee, both of which assist the exchange of information and will make for further improvements in the monitoring of subsidiarity;
Amendment 4 #
2011/2276(INI)
Draft opinion
Paragraph 2
Paragraph 2
2. Recalls that, in accordance with the principle of subsidiarity, the Union will take action only and insofar as the objectives of a planned measure can be better implemented at Union level; takes the view that the aforesaid principle, as a dynamic concept, should be able to justify any extensin this context also emphasises that the principle of subsidiarity not only applies to the relationship between the European Union ofand the activities of the Union within the framework of its powersMember States, but also encompasses the regional and local level;
Amendment 11 #
2011/2276(INI)
Draft opinion
Paragraph 4
Paragraph 4
4. Considers it appropriate to pursue the question of whether the small number of formal, reasoned opinions from national parliaments on the subsidiarity of measures, 34 in 2010, is due to the fact that the principle of subsidiarity is observed on all sides, or to the fact that the national parliaments are unable to enforce this principle because of a lack of resources; considers an analysis by the European Commission to be desirablepoints out that the conditions of Article 7(2), first sentence 1, of the Protocol on the application of the principles of subsidiarity and proportionality were fulfilled for the first time in May 2012 in connection with the proposal for a Council regulation on the exercise of the right to take collective action within the context of the freedom of establishment and the freedom to provide services (COM(2012)130); calls on the Commission in this connection to carry out the necessary review of the draft with utmost regard for the express will of the national parliaments, as the new scrutinising procedure is intended to ensure that decisions are taken as closely to citizens as possible; considers an independent analysis on behalf of the Commission which also examines the role of regional or local parliaments in the area of subsidiarity checks to be desirable; points in this context to the IPEX Internet platform financed by the European Parliament and national parliaments, which is particularly helpful for exchanging information in connection with the scrutinising procedure;
Amendment 19 #
2011/2276(INI)
Draft opinion
Paragraph 4 b (new)
Paragraph 4 b (new)
4 b. Regrets that the Commission has not properly reported on the application of the principle of proportionality, especially with regard to the use of Articles 290 and 291 TFEU on delegated and implementing acts; warns the Council not to blur the clear distinction between delegated and implementing acts; urges the Commission to ensure the proper application of these two articles;
Amendment 1 #
2011/2275(INI)
Draft opinion
Paragraph 2
Paragraph 2
2. Recalls that, despite the Council's opposition, for more than 10 years, Parliament and the Commission have tried in vainendeavoured to include in directives binding provisions on correlation tables, often rejected by the Council, and welcomnotes the agreement reached;
Amendment 2 #
2011/2275(INI)
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that correlation tables are an invaluable tool to enable the Commission and Parliament to oversee the correct transposition of directivesand application of Union law by the Member States because the relationship between a directive and the corresponding national provisions is often very complicated and sometimes almost impossible to trace back;
Amendment 7 #
2011/2275(INI)
Draft opinion
Paragraph 5
Paragraph 5
5. Recalls that the non-respect of a deadline for the transposition of a directive is an infringement of the Treaties, like any other non-respect of substantive provisions, and must be seen and treated accordingly; welcomes in this respect the possibility created by the Treaty of Lisbon for a lump sum payment or penalty to be imposed in such cases on the Member State concerned together with the judgment on the infringement under Article 260(3) TFEU;
Amendment 9 #
2011/2275(INI)
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Welcomes the Commission's commitment to make use of the Article 260(3) TFEU instrument as a matter of principle in cases of failure to fulfil an obligation covered by this provision, which concerns the transposition of directives adopted under a legislative procedure;
Amendment 11 #
2011/2275(INI)
Draft opinion
Paragraph 7
Paragraph 7
7. Draws attention to the direct applicability of provisions of directives when they are sufficiently precise and unconditional (‘direct effect’), suggests that the Commission refers to such provisions in its justification for a directive and is of the opinion that the legal profession should be made more aware of them;
Amendment 15 #
2011/2275(INI)
Draft opinion
Paragraph 8
Paragraph 8
Amendment 15 #
2011/2181(INI)
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Stresses that the Commission’s review of the EU corporate governance framework must take account of the rights and duties conferred on the various company bodies under national law, and in particular the differences between unitary and dual systems; hereinafter essentially uses the term ‘board of directors’ to refer to the supervisory role of directors, which, in a dual structure, generally falls to the supervisory board, without prejudice to the functions conferred on the different company bodies under national law;
Amendment 26 #
2011/2181(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Stresses that in generalunitary systems there should be a clear demarcation between the duties of the Chair of the Board of Directors and the Chief Executive Officer; notes however that this rule should be proportional to the size and the peculiarities of the company and that this decision should be taken by the assembly of shareholders;
Amendment 31 #
2011/2181(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Stresses that boards must include independent individuals with a mix of skills, experiences and backgrounds, that this aspect of their composition should be adapted to the complexity of the activities of the company and that, in unitary systems, it is the responsibility of the Chair to ensure the right balance of skills in the board; in dual systems it is, in any event, the responsibility of the shareholders to ensure the right balance of skills in the supervisory board;
Amendment 59 #
2011/2181(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Calls on the Commission to amend the shareholders’ rights Directive in such a way as to provide for the mandatory introducstatutes of listed companies to allow option ofal electronic voting at general meetings in order to encourage shareholders’ participation, especially with regard to cross-border shareholders;
Amendment 63 #
2011/2181(INI)
Motion for a resolution
Paragraph 23
Paragraph 23
23. Considers that companies should be entitled to know the identity ofall limited partnerships should be free to stipulate in their statutes whether their owpartners and that minimum harmonisation requirements should be may remain anonymous or must be named and that, in the latter caset, at the EU level for the disclosure of material shareholdings law must be enacted to guarantee that their identities are in fact made public;
Amendment 8 #
2011/2176(INI)
Draft opinion
Paragraph 5
Paragraph 5
5. Is of the opinion that a Unified Patent Court can be created by means of an international agreement; stresses, however, that the Unified Patent Court must respect Union law; believes that this respect for the primacy and proper application of Union law should be ensured inter alia by providing for the possibility of requesting preliminary rulings from the Court of Justice of the European Union in accordance with Article 267 of the TFEU; furthermore it is necessary to ensure that any decision of the Unified Patent Court which infringes European Union law may give rise to some form of financial liability on the part of one or more Member States;
Amendment 52 #
2011/2174(REG)
Parliament's Rules of Procedure
Annex I (new) – Article 5 (new)
Annex I (new) – Article 5 (new)
Article 5 Gifts or similar benefits 1. Members shall refrain from accepting any gifts or similar benefits in the performance of their duties, except those with an approximate value of less than EUR 150 given in accordance with courtesy usage. 2. Any gifts or similar benefits given to Members, pursuant to paragraph 1, when they are representing Parliament in an official capacity shall be handed over to the President and dealt with in accordance with implementing measures to be laid down pursuant to Article 9. 3. Members shall not accept hospitality except when in accordance with courtesy usage. Attendance upon invitation to any events in the performance of their duties or where Members represent the Parliament shall not be considered as hospitality.
Amendment 43 #
2011/2058(REG)
Parliament's Rules of Procedure
Rule 123 – paragraph 1 – subparagraph 1
Rule 123 – paragraph 1 – subparagraph 1
1. Up to five MemberA minimum of 40 Members from a minimum of three political groups may submit a written declaration of not more than 200 words on a matter falling exclusively within the competence of the European Union which does not cover issues that are the subject of an ongoing legislative process. Aor non-legislative procedures. Specific and reasoned authorisation shall be given by the President on a case-by-case basis. Written declarations shall be printed in thetranslated into all official languages and distributed electronically to all Members. They shall be entered with the names of the signatories, in a register. Thisn electronic register sthat shall be public and shall be kept outside the entrance to the Chamber during part-sessions and in an appropriate location, to be determined by the College of Quaestors, between part- sessions.
Amendment 54 #
2011/2058(REG)
Parliament's Rules of Procedure
Rule 123 – paragraph 2
Rule 123 – paragraph 2
2. The signature of any Member may be added to a declaration entered in the register. Members shall sign the register by hand on a paper list accessible outside the entrance to the Chamber during part- sessions and in an appropriate location, to be determined by the College of Quaestors, between part-sessions. A signature is to be seen as final and cannot be withdrawn. The signatures on the paper list shall be transferred to the electronic register at the end of each day. Paper lists must be archived for one year.
Amendment 58 #
2011/2058(REG)
Parliament's Rules of Procedure
Rule 123 – paragraph 3
Rule 123 – paragraph 3
3. Where, at the end of a period of three months from its entry in the register, a declaration is signed by a majority of Parliament's component Members, the President shall notify Parliament accordingly and publish the names of the signatories in the minutes and the declaration as a text adopted, together with a statement that the opinions expressed in it do not constitute the official opinion of the European Parliament but the opinions of the signatories, and that the declaration is a non-binding instrument.
Amendment 65 #
2011/2058(REG)
Parliament's Rules of Procedure
Rule 123 – paragraph 4 b (new)
Rule 123 – paragraph 4 b (new)
4b. All language versions of a successful written declaration shall be published and stored in a special location on Parliament's website.
Amendment 17 #
2011/2046(INI)
Motion for a resolution
Annex – Recommendation 5 – paragraph 7
Annex – Recommendation 5 – paragraph 7
Amendment 8 #
2011/2037(INI)
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Takes the view that the auditor, where that role is a statutory one, should be appointed by the audit committee and not by the board of the company to be audited, in which connection at least half the members of the audit committee should have experience of accounting and auditing; considers that the audit committee should take steps to ensure that the auditor is independent, in particular in the light of any consultancy services which the auditor provides or offers to provide;
Amendment 18 #
2011/2037(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. Agrees with the Commission on the principle that an audit report’s conclusions should focus on substance over form; takes the view that those conclusions should therefore be clear and detailed and address all the aspects of the auditor’s statutory remit;
Amendment 23 #
2011/2037(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Calls on the Commission to look into how the role of the auditor might be extended to include audits of risk reports provided by the entity being audited, in addition to verification of the information supplied in the main financial statements; takes the view that if that role is expanded the implications for the auditor’s liability should be taken into account;
Amendment 31 #
2011/2037(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Takes the view that audit reports should be brief, with clear, concise conclusions, and that they should include an annex containing additional explanations on general issues such as the methodology used, and specific issues such as key indicators, materiality figures, assessments of the risk involved in the material accounting estimates or materiality judgements made, and any particular problems encountered whilst carrying out the audit; takes the view that the principle of differentiated reporting – depending on the addressees – should be observed;
Amendment 50 #
2011/2037(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Believes that, in order to guarantee the independence of audits, auditing contracts should run for no longer than eight years; takes the view that an initial contract should be concluded for four years, renewable only once for a further period of four years, followed by a period of at least four years – eight years for public inteRegards external rotation as a means of strengthening the independence of auditors, but reiterates its view that it is not external rotation but rather regular changes in internal auditors which represt entities – during which the audit firm concerned cannot audit the same company again; considers that there would be a need, at the end of the initial four-year period, for a new team to be appointed from within the audit firms the best regulatory solution, as confirmed by Directive 2006/43/EC; at most, consideration should be given to the issue of whether rotation might be appropriate for systemically relevant financial institutions;
Amendment 69 #
2011/2037(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Takes the view that there should be aany ban on services other than auditing being provided to the audited company, as this would pose a risk to the auditor’s independence; takes the view, furthermore, that under no circumstances should internal and external auditing ser should apply at most to systemically relevant financial institutions, as as the provision of such services can pose a risk to the auditor’s independence; takes the general view that there should be clear demarcation between the auditing services and services other than auditing that an audit firm provicdes be provided simultaneouslyto a customer, with a view to avoiding conflicts of interest and in accordance with codes of auditing practice; points out that this wcould restrict ‘lowballing’, the practice of offering cut- price auditing with a view to obtaining compensation by charging for additional services; therefore takes the view that the bademarcation must apply to all firms and their clients, particularly where major audit firms are concerned; ;
Amendment 74 #
2011/2037(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Takes the view that the fees an audit firm can charge a single client should not exceed a certain percentage of its total income so as to prevent a situation in which the audit firm loses its economic independence; considers that when that percentage is set a distinction should be drawn between companies which are and are not involved in the capital market;
Amendment 96 #
2011/2037(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Considers that there is a need to create, or encourage the creation of, a voluntary code of ethics for the Big Four firms, encouraging them to resalls on the Commission to establish equal competitive conditions on the auditing market and to simplify the rules governing auditing at European level; takes the view that easier access to the market and the removal of obstacles for firms wishing to enter the market are vital if a larger number of participants, and in particular bigger participants, are to be attriact their own growth, thereby protecting the development of medium-sized audit firms, which would ultimately also be beneficial for the survival of the major firms themselveed on to the auditing market; considers that there is a need to create, or encourage the creation of, a voluntary code of ethics for the Big Four firms, in order to protect or foster the development of medium-sized firms;
Amendment 110 #
2011/2037(INI)
Motion for a resolution
Paragraph 22
Paragraph 22
22. Calls on the Commission to bring in a system of compulsory tendering on a periodic basis for public interest entities, underin which at least one non-Big Four company would have to be includedconnection the terms of the invitations to tender should not be so narrowly defined and restrictive as to guarantee that contracts are awarded only to large firms; takes the view that such procedures should be open to all auditing firms which meet the selection criteria; takes the view that the audit committee must be givenhas a key role in this process, in which shareholders must also take part; points out just how important the role of the audit committee is in monitoring the effectiveness of external auditors; calls on the Commission to review the tendering practices employed by audit committees, in particular as regards the bureaucratic obstacles created by a formal tendering process;
Amendment 87 #
2011/2013(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Acknowledges that e-commerce or distance-selling contracts account for an important share of cross-border transactions; believes, however, that an OI should not be limitbe extended to otheser types of transaction, but only in a second step, after a sufficiently long testing phase;
Amendment 5 #
2011/0901(COD)
Proposal for a regulation
Recital 1
Recital 1
(1) In order to increase theprovide for broader participation ofby all the Judges in the decisions ofand to allow them to sit more frequently in cases assigned to the Grand Chamber of the Court of Justice, there should be an increase in the number of Judges who may participate in the Grand Chamber, and the automatic participation of the Presidents of Chambers of five Judges should cease.
Amendment 9 #
2011/0901(COD)
Proposal for a regulation
Recital 9
Recital 9
(9) Consequently, the necessary measures should be taken to address this situation, and the possibility, provided for by the Treaties, of increasing the number of Judges of the General Court from 27 to 39 is such as to enable both the volume of pending cases and the excessive duration of proceedings before the General Court to be reduced within a short time.
Amendment 10 #
2011/0901(COD)
Proposal for a regulation
Recital 9 a (new)
Recital 9 a (new)
(9a) There should be the possibility for a Judge to announce, during the Court's deliberations, that he intends to deliver a dissenting opinion as to the judgment or the reasons on which it is based, to be published together with the judgment. This possibility, which exists in numerous constitutional courts of Member States of the European Union and in the European Court of Human Rights, ensures that the public is aware of the fact that there is not a sole answer to the question before the Court and that legally sound alternatives are conceivable, and may thus have an influence on future judicial practice. It contributes, moreover, to a better understanding and, in a legal system which is largely based on case-law such as that of the European Union, to a better interpretation and application of the Court's findings. Dissenting opinions must be utilised in a way that ensures the necessary authority of the Court and does not compromise the secrecy of deliberations. They must be the sole initiative and responsibility of the Judge concerned. At the same time, they enable the majority to give the reasons for their decision in a clear and straightforward manner. Experience has shown that they do not undermine the reputation of those courts in which they are delivered, as the modalities of their delivery are entirely a matter for the court concerned.
Amendment 12 #
2011/0901(COD)
Proposal for a regulation
Recital 9 a (new)
Recital 9 a (new)
(9a) The arrangement for nominating judges to the General Court should be modified to reflect a balance between the objective of ensuring the best possible representation of all national legal systems and the need to respond to the requirements of a General Court which is structured more in terms of specialised chambers for each subject. To that end, half of the new Judges (in other words, six of them) should be nominated in line with a procedure that meets this need for specialisation.
Amendment 15 #
2011/0901(COD)
Proposal for a regulation
Recital 9 b (new)
Recital 9 b (new)
(9b) The basic principle should be that the General Court should comprise at least one Judge and at most two Judges having the nationality of each Member State.
Amendment 22 #
2011/0901(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
1a. The first paragraph of Article 9 shall be replaced by the following: 'When, every three years, the Judges are partially replaced, 20 and 19 Judges shall be replaced alternately.'.
Amendment 30 #
2011/0455(COD)
Proposal for a regulation
Article 1 – point 3
Article 1 – point 3
Staff Regulations
Article 6 – paragraph 1 – subparagraph 2
Article 6 – paragraph 1 – subparagraph 2
Amendment 100 #
2011/0455(COD)
Proposal for a regulation
Article 1 – point 31 – letter b
Article 1 – point 31 – letter b
Staff Regulations
Article 66
Article 66
Amendment 20 #
2011/0432(CNS)
Proposal for a directive
Recital 25 a (new)
Recital 25 a (new)
(25a) This Directive should not affect the obligation and/or right of unrepresented Member States to assist their citizens directly where necessary and/or desirable.
Amendment 24 #
2011/0432(CNS)
Proposal for a directive
Article 9 – paragraph 1 – point b a (new)
Article 9 – paragraph 1 – point b a (new)
(ba) assist the citizen in obtaining the help of a legal advice professional.
Amendment 26 #
2011/0432(CNS)
Proposal for a directive
Article 9 – paragraph 2
Article 9 – paragraph 2
2. The embassy or consulate shall inform the citizen's Member State of nationality about the incident, its seriousness and the assistance given and. That Member State shall liaise with the citizen's family members or other related persons if the citizen, where it was possible for him or her to express their wishes, has given his or her consent.
Amendment 38 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 2006/43/EC
Article 2 – point 1 – point a
Article 2 – point 1 – point a
(a) required by Union law;.
Amendment 39 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 2006/43/EC
Article 2 – point 1 – point b
Article 2 – point 1 – point b
Amendment 41 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 2006/43/EC
Article 2 – point 1 – point c
Article 2 – point 1 – point c
Amendment 45 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point b
Article 1 – point 2 – point b
Directive 2006/43/EC
Article 2 – point 10
Article 2 – point 10
Amendment 51 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point c
Article 2 – point 13 – point c
(c) insurance undertakings within the meaning of Article 13 of Directive 2009/138/EC of the European Parliament and of the Council(**); Member States may also designate other entities as public-interest entities, for instance entities that are of major public significance because of the nature of their business, their size or the number of their employees;
Amendment 52 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point d
Article 2 – point 13 – point d
Amendment 53 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point e
Article 2 – point 13 – point e
Amendment 54 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point f
Article 2 – point 13 – point f
Amendment 56 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point g
Article 2 – point 13 – point g
Amendment 57 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point h
Article 2 – point 13 – point h
Amendment 58 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point i
Article 2 – point 13 – point i
Amendment 59 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 2 – point d
Article 1 – point 2 – point d
Directive 2006/43/EC
Article 2 – point 13 – point j
Article 2 – point 13 – point j
Amendment 60 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 3 – point a – point i
Article 1 – point 3 – point a – point i
Directive 2006/43/EC
Article 3 – paragraph 2 – subparagraph 1
Article 3 – paragraph 2 – subparagraph 1
Amendment 65 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 3 – point b – point i
Article 1 – point 3 – point b – point i
Directive 2006/43/EC
Article 3 – paragraph 4 – subparagraph 1 – point b
Article 3 – paragraph 4 – subparagraph 1 – point b
(i) in the first subparagraph, point (b) is deleted;amended as follows: (b) A majority of the voting rights in an entity must be held by audit firms which are approved in a Member State or by natural persons who meet at least the conditions imposed by Articles 4 and 6 to 12. Member States may provide that such natural persons must also be approved in another Member State. A minority of the voting rights in an entity may be held by other natural persons who are members of a liberal profession within the meaning of Recital 43 of Directive 2005/36/EC of the European Parliament and of the Council and who, in accordance with the law of the Member State concerned, may exercise their profession together with statutory auditors or audit firms, but not in the name and/or on behalf of a third party. Commercial investors may not take a holding, whether directly, indirectly or in a fiduciary capacity, in audit firms. For the purposes of the statutory audit of cooperatives and similar entities, as referred to in Article 45 of Directive 86/635/EEC, Member States may establish further specific provisions concerning voting rights. ____________ * OJ L 255, 30.9.2005, p. 22.
Amendment 66 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 3 – point b – point iii
Article 1 – point 3 – point b – point iii
Directive 2006/43/EC
Article 3 – paragraph 4 – subparagraph 2
Article 3 – paragraph 4 – subparagraph 2
Amendment 70 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 4
Article 1 – point 4
Directive 2006/43/EC
Article 3a
Article 3a
Amendment 71 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 4
Article 1 – point 4
Directive 2006/43/EC
Article 3 b– paragraph 2
Article 3 b– paragraph 2
2. An audit firm that wishes to carry out statutory audits in a Member State other than the one in which it has been approved shall register with the competent authoritbody in the host Member State in accordance with Articles 15 and 17.
Amendment 73 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 4
Article 1 – point 4
Directive 2006/43/EC
Article 3 b – paragraph 3
Article 3 b – paragraph 3
3. The competent authoritbody in the host Member State shall register the audit firm upon presentation of a certificate attesting to its registration with the competent authoritbody in the home Member State. The competent authoritbody in the host Member State may require that the certificate issued by the competent authoritbody in the home Member State be not more than three months old. It shall inform the competent authoritbody in the home Member State of its registration.
Amendment 76 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 5
Article 1 – point 5
Directive 2006/43/EC
Article 6 – paragraph 1 a (new)
Article 6 – paragraph 1 a (new)
‘The competent authoritbodies referred to in Article 32 shall cooperate inwith a view tof achieving a minimum convergence of the requirements set out in this Article. They shall cooperate with the European Securities and Markets Authority (ESMA) and the competent authorities referred to in Article X of Regulation [XXX] of [XXX]ESMA in so far as such convergence relates to the statutory audits of public- interest entities.’.
Amendment 78 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 5
Article 1 – point 5
Directive 2006/43/EC
Article 6 – paragraph 1 a (new)
Article 6 – paragraph 1 a (new)
The competent authorities referred to in Article 32 shall cooperate inwith a view tof achieving a minimum convergence of the requirements set out in this Article. When engaging in such cooperation, these competent authorities shall take into account developments in auditing and the audit profession, and in particular, convergence that has already been achieved by the profession. They shall cooperate with the European Securities and Markets Authority (ESMA) and the competent authorities referred to in Article X of Regulation [XXX] of [XXX] in so far as such convergence relates to the statutory audit of public-interest entities.
Amendment 81 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 6 – point b
Article 1 – point 6 – point b
Directive 2006/43/EC
Article 8 – paragraph 3
Article 8 – paragraph 3
The Commission shall be empowered to adopt delegated acts in accordance with Article 48a for the purpose of adaptrevising the list of subjects to be included in the test of theoretical knowledgassessments of professional competence referred to in paragraph 1 of this Article. When using such powers, the Commission shall take into account developments in auditing and the audit profession. , and in particular convergence that has been achieved by the profession, such as educational benchmarks based on learning outcomes and knowledge and international education standards relating to auditors.
Amendment 82 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2006/43/EC
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The competent authoritbodies referred to in Article 32 shall establish procedures for the approval of statutory auditors who have been approved in other Member States. Those procedures shall comply with Articles 11 and 12 of Directive 2005/36/EC and shall not go beyond the requirements contained in Articles 13 and 14 of that Directive.
Amendment 85 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2006/43/EC
Article 14 – paragraph 2 – subparagraph 1
Article 14 – paragraph 2 – subparagraph 1
Member States shall have the option of offering the applicant the choice between an adaptation period as defined in point (g) of Article 3(1) of Directive 2005/36/EC and an aptitude test as defined in point (h) of that Article. For the purposes of this Article, Article 14(3) of Directive 2005/36/EC shall not apply.
Amendment 86 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2006/43/EC
Article 14 – paragraph 2 – subparagraph 2
Article 14 – paragraph 2 – subparagraph 2
The adaptation period shall not exceed three years and shall be subject to an assessment of professional competence achieved in national law relating to audits.
Amendment 89 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2006/43/EC
Article 14 – paragraph 3
Article 14 – paragraph 3
3. The competent authoritbodies referred to in Article 32 shall cooperate in view of achieving a convergence of the requirements of the adaptation period and the aptitude test. They shall enhance the transparency and predictability of the requirements. They shall cooperate with ESMA and the competent authorities referred to in Article [XXX] Regulation [XXX] of [XXX] in so far as such convergence relates to the statutory audits of public- interest entities.’.
Amendment 91 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 8
Article 1 – point 8
Directive 2006/43/EC
Article 15 – paragraph 1
Article 15 – paragraph 1
Amendment 93 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 10 a (new)
Article 1 – point 10 a (new)
Directive 2006/43/EC
Article 21 a (new)
Article 21 a (new)
10a. The following Article 21a is inserted: ‘Member States shall ensure that undertakings appoint the statutory auditors or the audit firm for a period of at least three years. Reappointments shall be permissible.’
Amendment 99 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 11 a (new)
Article 1 – point 11 a (new)
Directive 2006/43/EC
Article 25
Article 25
Amendment 102 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2006/43/EC
Article 26 – paragraph 1 – subparagraph 1
Article 26 – paragraph 1 – subparagraph 1
1. Member States shall ensure that statutory auditors and audit firms comply with international auditing standards when carrying out statutory audits as long as those standards are applied proportionately and are in conformity with the requirements of this Directive and of Regulation XX/XX. The proportionate application of international auditing standards when carrying out statutory audits requires that the statutory auditor/audit firm must carry out the audit in a manner consistent with the circumstances of the entity being audited. In that connection the statutory auditor/audit firm shall be responsible for determining the nature and scope of the audit, and the way it is to be documented, using due discretion, on the basis of the scale and complexity of and the risks inherent in the audit remit.
Amendment 110 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2006/43/EC
Article 26 – paragraph 3
Article 26 – paragraph 3
Amendment 112 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 13 a (new)
Article 1 – point 13 a (new)
Directive 2006/43/EC
Article 28 a (new)
Article 28 a (new)
Amendment 113 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 14 – point a – point i
Article 1 – point 14 – point a – point i
Directive 2006/43/EC
Article 29 – paragraph 1 – point a
Article 29 – paragraph 1 – point a
Amendment 115 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 14 – point a – point iii
Article 1 – point 14 – point a – point iii
Directive 2006/43/EC
Article 29 – paragraph 1 – subparagraph 1 a (new)
Article 29 – paragraph 1 – subparagraph 1 a (new)
Amendment 119 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 14 a (new)
Article 1 – point 14 a (new)
Directive 2006/43/EC
Article 30 – paragraph 3
Article 30 – paragraph 3
14a. Article 30(3) is amended as follows: ‘Member States shall provide that measures taken in respect of, or sanctions imposed on, statutory auditors or audit firms in cases of public relevance are disclosed appropriately to the public, with details of the nature of the offence and the identity of those responsible, provided it is concluded in an assessment of the individual case that the public interest in disclosure outweighs the need to protect the personal dignity of those affected by the measure or sanction. The assessment in each case shall have regard to the fundamental rights laid down in the EU Charter of Fundamental Rights, in particular the right to respect for private and family life and the right to the protection of personal data. Individual details shall not be published where identification of the persons involved would cause them disproportionate damage or where the disclosure would seriously jeopardise the stability of the financial markets. This shall not affect the discretion of the competent authorities to publish details of the measures and sanctions on the basis of anonymity. Sanctions should include the possibility of the withdrawal of approval.’
Amendment 122 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 15 – point a
Article 1 – point 15 – point a
Directive 2006/43/EC
Article 32 – paragraph 1
Article 32 – paragraph 1
Amendment 125 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 15 – point b
Article 1 – point 15 – point b
Directive 2006/43/EC
Article 32 – paragraph 3
Article 32 – paragraph 3
Amendment 127 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 15 – point c
Article 1 – point 15 – point c
Directive 2006/43/EC
Article 32 – paragraph 4
Article 32 – paragraph 4
Amendment 128 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 15 – point d – introductory part
Article 1 – point 15 – point d – introductory part
Directive 2006/43/EC
Article 32 – paragraph 5
Article 32 – paragraph 5
(d) in paragraph 5 is replaced by the following, the following second subparagraph is added:
Amendment 129 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 15 – point d
Article 1 – point 15 – point d
Directive 2006/43/EC
Article 32 – paragraph 5 – subparagraph 1
Article 32 – paragraph 5 – subparagraph 1
Amendment 131 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 15 – point d
Article 1 – point 15 – point d
Directive 2006/43/EC
Article 32 – paragraph 5 – subparagraph 2
Article 32 – paragraph 5 – subparagraph 2
Amendment 132 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 15 – point e
Article 1 – point 15 – point e
Directive 2006/43/EC
Article 32 – paragraph 6
Article 32 – paragraph 6
Amendment 133 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 16
Article 1 – point 16
Directive 2006/43/EC
Article 32 a
Article 32 a
Amendment 138 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 17 – point a
Article 1 – point 17 – point a
Directive 2006/43/EC
Article 36 – paragraph 3
Article 36 – paragraph 3
3. Paragraph 2 shall not prevent competent authorities from exchanging confidential information. Information thus exchanged shall be covered by the obligation of professional secrecy, to which persons employed or formerly employed by competent authorities are subject. The obligation of professional secrecy shall also apply to any other person to whom the competent authorities have delegated tasks in relation to the purposes set out in this Directive.
Amendment 141 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 19
Article 1 – point 19
Directive 2006/43/EC
Chapter X
Chapter X
Amendment 147 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 19 d (new)
Article 1 – point 19 d (new)
Directive 2006/43/EC
Article 42 – paragraph 1 – point b
Article 42 – paragraph 1 – point b
19d. Point (b) of Article 42(1) is deleted.
Amendment 149 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 19 f (new)
Article 1 – point 19 f (new)
Directive 2006/43/EC
Article 42 a
Article 42 a
Amendment 152 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 20
Article 1 – point 20
Directive 2006/43/EC
Article 43 a – paragraph 2
Article 43 a – paragraph 2
Amendment 157 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 21 – point a
Article 1 – point 21 – point a
Directive 2006/43/EC
Article 45 – paragraph 1 – introductory wording
Article 45 – paragraph 1 – introductory wording
Amendment 165 #
2011/0389(COD)
Proposal for a directive
Article 1 – point 23 – point c
Article 1 – point 23 – point c
Directive 2006/43/EC
Article 47 – paragraph 5
Article 47 – paragraph 5
Amendment 199 #
2011/0359(COD)
Proposal for a regulation
Title
Title
Amendment 201 #
2011/0359(COD)
Proposal for a regulation
Recital 8
Recital 8
(8) Adequate internal organisation of statutory auditors and audit firms should contribute to preventing any threats to their independence. Thus, owners or shareholders of an audit firm, as well as those managing it, should not intervene in the carrying out of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the audit firm. Additionally, statutory auditors and audit firms should establish appropriate internal policies and procedures in relation to employees and other persons involved in the statutory audit activity within their organisations in order to ensure compliance with their statutory obligations. Those policies and procedures should in particular seek to prevent and address any threats to independence and ensure the quality, integrity and thoroughness of the statutory audit. Those policies and procedures should be proportionate in view of the scale and complexity of the business of the statutory auditor or audit firm and the audited entities.
Amendment 205 #
2011/0359(COD)
Proposal for a regulation
Recital 11
Recital 11
(11) The provision of services other than statutory audit to audited entities by statutory auditors, audit firms or members of their networks may compromise their independence. Therefore, it is appropriate to require the statutory auditor, the audit firm and the members of their network not to provide non-audit services to their audited entities. The provision ofsafeguards in the form of a prohibition of certain non- audit services by an audit firm to a company would prevent that audit firm from carrying out statutory audit of that company, thus resulting in a reduction of the audit firms available to provide statutory audit, in particular with regard to the audit of large public-interest entities where the market is concentrated. Asthe statutory auditor cannot perform to their audited entities, as well as result, in order to secure that a minimum number of audit firms is able to provide audit services to large public-interest entities, it is appropriate to request that audit firms of significant dimension focus their professional activity on the carrying out of statutory audit and are not allowed to undertake other services unconnected to their statutory audit function such as consultancy or advisory services- tendering, at the behest of the audit committee, of any non-audit service and financial audit related services above a 30% threshold.
Amendment 212 #
2011/0359(COD)
Proposal for a regulation
Recital 23
Recital 23
(23) Audit committees, or bodies performing an equivalent function within the audited entity, have a decisive role in contributing to high-quality statutory audit. It is particularly important to reinforce the independence and technical competence of the audit committee by requiring that a majority of its members is independent and that at least one member of the committee has competence in auditing and another one in auditing and/or accounting. Members of the audit committee should take part in skill enhancement programmes to ensure an appropriate level of technical knowledge to fulfil their roles. The Commission Recommendation of 15 February 2005 on the role of non- executive or supervisory directors of listed companies and on the committees of the (supervisory) board26 sets out how audit committees should be established and function. Considering, however, the dimension of boards in companies with reduced market capitalisation and in small and medium-sized public-interest entities, it would be appropriate that the functions assigned to the audit committee for those entities, or to a body performing equivalent functions within the audited entity, may be performed by the administrative or supervisory body as a whole. Public- interest entities which are UCITS or alternative investment funds should also be exempted from the obligation to have an audit committee. This exemption takes into account the fact that where those funds function merely for the purpose of pooling assets, the employment of an audit committee is not appropriate. UCITS and alternative investments funds, as well as their management companies, operate in a strictly defined regulatory environment and are subject to specific governance mechanisms such as controls exercised by their depositary.
Amendment 218 #
2011/0359(COD)
Proposal for a regulation
Recital 24
Recital 24
(24) It is also important that the role of the audit committee in the selection of a new statutory auditor or audit firm be reinforced, for the benefit of a more informed decision of the general meeting of shareholders or members of the audited entity. Hence, when making a proposal to the general meeting, the board should explain whether it follows the recommendation of the audit committee and, if not, why. The recommendation of the audit committee should include at least two possible choices for the audit engagement, a comprehensive assessment of both proposals, and a duly justified preference for one of them, so that the general meeting can make a real choice. In order to provide a fair and proper justification in its recommendation, the audit committee should use the results of a mandatory selectiontender procedure organised by the audited entity, under the responsibility of the audit committee. In such selectiona tender procedure, the audited entity should invite statutorypublish a call to auditors or audit firms, including smaller ones, to present proposals for the audit engagement. Tender documents should contain transparent and non- discriminatory selection criteria to be used for the evaluation of proposals. Considering, however, that this selection procedure could entail disproportionate costs for companies with reduced market capitalisation or small and medium-sized public-interest entities having regard to their dimension, it is appropriate to relieve such entities from this obligation.
Amendment 227 #
2011/0359(COD)
Proposal for a regulation
Recital 27
Recital 27
(27) In order to address the familiarity threat and therefore reinforce the independence of auditors and audit firms, it is important to establish a maximum duration of the audit engagement of a statutory auditor or audit firm in a particular audited entity. AFurthermore, a comprehensive, transparent and independent evaluation of audit quality should be regularly and appropriately documented. This comprehensive assessment should form the basis for the annual auditor selection by the general assembly. The purpose of mandatory tendering for the audit engagement is to not only evaluate the incumbent provider's performance but also the requirements of the audited entity. Furthermore, an appropriate gradual rotation mechanism should also be established with regard to the most senior personnel involved in the statutory audit, including the key audit partners carrying out the statutory audit on behalf of the audit firm. It is also important to provide for an appropriate period within which such statutory auditor or audit firm may not carry out the statutory audit of the same entity. In order to ensure a smooth transition, the former auditor should transfer a handover file with relevant information to the incoming auditor.
Amendment 249 #
2011/0359(COD)
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
For the purposes of this Regulation, the definitions laid down in Article 2 of Directive 2006/43/EC shall apply, except for the definitions of 'audit report' and 'competent authority'.
Amendment 254 #
2011/0359(COD)
Proposal for a regulation
Article 6 – paragraph 1 – subparagraph 1 – point d
Article 6 – paragraph 1 – subparagraph 1 – point d
(d) a statutory auditor or an audit firm shall establish adequate policies and procedures to ensure that outsourcing of important audit functions is not undertaken in such a way as to impair the quality of the statutory auditor’s or audit firm’s internal control and the ability of the competent authoritbodies to supervise the statutory auditor's or audit firm's compliance with the obligations laid down in this Regulation;
Amendment 283 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 1 – subparagraph 1
Article 10 – paragraph 1 – subparagraph 1
A statutory auditor or an audit firm carrying out statutory audit of public- interest entities may provide to the audited entity, to its parent undertaking and to its controlled undertakings statutory audit services and, related financial audit services and other assurance services, subject to prior approval of the audit committee and as long as these services do not pose a threat to independence that cannot be reduced to an acceptable level by the application of safeguards.
Amendment 288 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 1 – subparagraph 2
Article 10 – paragraph 1 – subparagraph 2
Where the statutory auditor belongs to a network, a member of such network may provide to the audited entity, to its parent undertaking and to its controlled undertakings within the Union statutory audit services or, related financial audit services and other assurance services, subject to prior approval of the audit committee and as long as these services do not pose a threat to independence that cannot be reduced to an acceptable level by the application of safeguards.
Amendment 292 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 2 – introductory part
Article 10 – paragraph 2 – introductory part
2. For the purposes of this Article, related financial audit services shall meanand other assurance services shall mean in particular:
Amendment 293 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point e
Article 10 – paragraph 2 – point e
(e) providing certification on compliance with tax requirements where such attestation is required by national law, preparation of tax declarations, advice on indirect taxes, payroll tax, transfer prices, customs duties and public support measures, support regarding tax inspections and tax authority enquiries;
Amendment 295 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point e a (new)
Article 10 – paragraph 2 – point e a (new)
(ea) auditing technology systems, internal control or risk management procedure related to the preparation and/or control of financing information included in the financial statements and advice on risk;
Amendment 297 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point e b (new)
Article 10 – paragraph 2 – point e b (new)
(eb) providing assurance on the implementation and further development of electronic data processing systems;
Amendment 298 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point e c (new)
Article 10 – paragraph 2 – point e c (new)
(ec) audit of occupational pension schemes and pension obligations;
Amendment 300 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point f
Article 10 – paragraph 2 – point f
(f) any other statutory duty related to audit work imposed by Union and/or national legislation to the statutory auditor or audit firm.;
Amendment 303 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point f a (new)
Article 10 – paragraph 2 – point f a (new)
(fa) providing comfort letters for investors in the context of the issuance of an undertaking's securities and fairness opinions or contribution-in-kind reports.
Amendment 317 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – introductory part
Article 10 – paragraph 3 – subparagraph 3 – introductory part
For the purposes of this Article, non-audit services shall mean in particular:
Amendment 324 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point a – point iii
Article 10 – paragraph 3 – subparagraph 3 – point a – point iii
(iii) designing andor implementing technology systems and internal control or risk management procedure related to the preparation and/or control of financing information included in the financial statements and advice on risk;
Amendment 329 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point a – point iv
Article 10 – paragraph 3 – subparagraph 3 – point a – point iv
(iv) valuation services, providing fairness opinions or contribution-in-kind reports;
Amendment 337 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point a – point vi
Article 10 – paragraph 3 – subparagraph 3 – point a – point vi
(vi) designing andor implementing financial information technology systems for public- interest entities as referred to in Article 2(13)(b) to (j) of Directive 2006/43/EC;
Amendment 344 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point a – point viii a (new)
Article 10 – paragraph 3 – subparagraph 3 – point a – point viii a (new)
(viiia) human resources services, including recruiting senior management;
Amendment 348 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point a – point viii b (new)
Article 10 – paragraph 3 – subparagraph 3 – point a – point viii b (new)
(viiib) legal and tax services that go beyond the presentation of alternatives; tax services for natural persons;
Amendment 355 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 3 – point b
Article 10 – paragraph 3 – subparagraph 3 – point b
Amendment 374 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 4
Article 10 – paragraph 3 – subparagraph 4
Amendment 381 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 3 – subparagraph 5
Article 10 – paragraph 3 – subparagraph 5
Amendment 388 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 4 – subparagraph 3
Article 10 – paragraph 4 – subparagraph 3
Being involved in the decision-taking of the audited entity and the provision of the services referred to in points (ii) and (iii) of paragraph 3(a)non- audit services shall be considered as affecting such independence in all cases.
Amendment 391 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 4 – subparagraph 4
Article 10 – paragraph 4 – subparagraph 4
Amendment 397 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 5
Article 10 – paragraph 5
Amendment 398 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 5
Article 10 – paragraph 5
Amendment 412 #
2011/0359(COD)
Proposal for a regulation
Article 10 – paragraph 6
Article 10 – paragraph 6
6. The Commission shall be empowered to adopt delegated acts in accordance with ArCompetent authorities may give noticle 68 for the purpose of adapting the list of related financial audit services referred to in paragraph 2 and the list of non-audit services referred to in paragraph 3 of this Article. When using such powers, the Commission shall take into account developments in auditing and the audit professionof further services and/or activities which it considers impart a conflict of interest and shall notify ESMA, EIOPA, EBA, and where appropriate, the ESRB.
Amendment 456 #
2011/0359(COD)
Proposal for a regulation
Article 22 – paragraph 4
Article 22 – paragraph 4
Amendment 463 #
2011/0359(COD)
Proposal for a regulation
Article 23 – paragraph 1 – subparagraph 1 a (new)
Article 23 – paragraph 1 – subparagraph 1 a (new)
The statutory auditor(s) or the audit firm(s) carrying out statutory audit of credit institutions and insurance undertakings, in accordance with Article 16 of Regulation (EU) No 1093/2010 and of Regulation (EU) No 1094/2010, respectively shall also submit the additional report to the EBA, EIOPA and the ESRB.
Amendment 476 #
2011/0359(COD)
Proposal for a regulation
Article 23 – paragraph 2 – point e
Article 23 – paragraph 2 – point e
(e) describe the distribution of tasks among the statutory auditor(s)s and/or the audit firm(s) and include a description of the scope and timing of the audit and significant findings from the statutory audit conducted. This should include any significant deficiencies in the internal control system of the audited entity; how they addressed significant difficulties encountered during the audit and other matters arising from the statutory audit that in the statutory auditor's or audit firm's professional judgment are significant to the financial reporting process;
Amendment 500 #
2011/0359(COD)
Proposal for a regulation
Article 24 – paragraph 4
Article 24 – paragraph 4
In is the instance of the audited entity being exempted from the obligation to have an audit committee, the audited entity shall decide which body or organ of the entity shall engage with the statutory auditor or audit firm for the purposes of the obligations set out in this Article.
Amendment 520 #
2011/0359(COD)
Proposal for a regulation
Article 31 – paragraph 1 – subparagraph 3 a (new)
Article 31 – paragraph 1 – subparagraph 3 a (new)
Members of the audit committee shall take part in skill enhancement programmes in order to ensure an adequate technical knowledge level to fulfil their tasks.
Amendment 536 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – introductory part
Article 32 – paragraph 3 – subparagraph 1 – introductory part
Amendment 539 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point a
Article 32 – paragraph 3 – subparagraph 1 – point a
(a) the audited entity shall be free to invite any statutory auditors or audit firms is free to submit proposals for the provision of the statutory audit service on the condition that Article 33(2) is respected and that at least one of the invited auditors or firms is not one who received more than 15% of the total audit fees from large public-interest entities in the Member State concerned in the previous calendar year;
Amendment 542 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point b
Article 32 – paragraph 3 – subparagraph 1 – point b
(b) the audited entity shall be free to choose the method to contact the invited statutory auditor(s) or audit firm(s) and shall not be required to committee shall publish a call for tenders in the Official Journal of the European Union, where necessary, and/or in national gazettes or newspapers;
Amendment 543 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point c
Article 32 – paragraph 3 – subparagraph 1 – point c
(c) the audited entity committee shall prepare tender documents to the intention of the invited statutory auditor(s) or audit firm(s). Those tender documents shall allow the audit firm to understand the business of the audited entity and the type of statutory audit that is to be carried out. The tender documents shall contain transparent and non- discriminatory selection criteria that shall be used by the audited entity committee to evaluate the proposals made by statutory auditors or audit firms;
Amendment 544 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point d
Article 32 – paragraph 3 – subparagraph 1 – point d
(d) the audited entity committee shall be free to define the selection procedure and may conduct direct negotiations with interested tenderers in the course of the procedure;
Amendment 545 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point f
Article 32 – paragraph 3 – subparagraph 1 – point f
(f) the audit committeed entity shall evaluateperform a comprehensive assessment of the proposals made by the statutory auditors or audit firms in accordance with the selection criteria predefined in the tender documents. The audited entity shall prepare a report on the conclusions of the selection procedure, which shall be validated by the audit committee. The audited entity and the audit committee shall take into consideration any inspection report on the applicant statutory auditor or audit firm referred to in Article 40(6) and published by the competent authority pursuant to Article 44(d);
Amendment 546 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 1 – point g
Article 32 – paragraph 3 – subparagraph 1 – point g
(g) the audited entity committee shall be able to demonstrate to the competent authority referred to in Article 35 that the selection procedure was conducted in a fair manner.
Amendment 547 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 3 – subparagraph 2
Article 32 – paragraph 3 – subparagraph 2
Amendment 552 #
2011/0359(COD)
Proposal for a regulation
Article 32 – paragraph 5 – subparagraph 1
Article 32 – paragraph 5 – subparagraph 1
The proposal of the administrative or supervisory board to the general meeting of shareholders or members of the audited entity for the appointment of statutory auditors or audit firms shall include the recommendation made by the audit committee. The proposal to the general meeting shall be accompanied by the results of the comprehensive assessment referred to in Article 32 (2) and (3).
Amendment 572 #
2011/0359(COD)
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 2
Article 33 – paragraph 1 – subparagraph 2
The public-interest entity may renew thise audit engagement only once, provided this is based on a proposal of the audit committee after a re-tendering process has taken place. Shareholders at the annual general meeting shall formally approve the statutory auditor(s) engagement.
Amendment 592 #
2011/0359(COD)
Proposal for a regulation
Article 33 – paragraph 1 – subparagraph 4
Article 33 – paragraph 1 – subparagraph 4
Amendment 614 #
2011/0359(COD)
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3
Amendment 620 #
2011/0359(COD)
Proposal for a regulation
Article 33 – paragraph 4 – subparagraph 2
Article 33 – paragraph 4 – subparagraph 2
The statutory auditor or audit firm shall establish an appropriate gradual rotation mechanism with regard to the most senior personnel involved in the statutory audit, including at least the persons who are registered as statutory auditors. The gradual rotation mechanism shall be undertaken in phases on the basis of individuals rather than of a completethe entire engagement team. It shall be proportionate in view of the scale and the dimension of the activity of the statutory auditor or audit firm.
Amendment 623 #
2011/0359(COD)
Proposal for a regulation
Article 33 – paragraph 5 – subparagraph 2
Article 33 – paragraph 5 – subparagraph 2
The former statutory auditor or audit firm shall also grant access to the incoming statutory auditor(s) or audit firm(s) to the additional reports to the audit committee referred to in Article 23 of previous years and to any information transmitted to competent authorities pursuant to Articles 25 and 27.
Amendment 634 #
Amendment 635 #
Amendment 647 #
2011/0359(COD)
Proposal for a regulation
Article 35 a (new)
Article 35 a (new)
Article 35 a Article 35a Principles of public oversight With regard to public oversight over statutory auditors and audit firms for public-interest entities, the principles of public oversight under Directive 2006/43/EC of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, in particular Chapter VIII thereof, shall apply.
Amendment 648 #
2011/0359(COD)
Proposal for a regulation
Article 36
Article 36
Amendment 653 #
2011/0359(COD)
Proposal for a regulation
Article 37
Article 37
Amendment 655 #
Amendment 664 #
2011/0359(COD)
Proposal for a regulation
Article 39
Article 39
Amendment 699 #
Amendment 728 #
2011/0359(COD)
Proposal for a regulation
Article 68 – paragraph 2
Article 68 – paragraph 2
2. The power to adopt delegated acts referred to in Articles 10(6) and 50(4) shall be conferred on the Commission for an indeterminate period of time from [date of entry into force of this Regulation].
Amendment 729 #
2011/0359(COD)
Proposal for a regulation
Article 68 – paragraph 3
Article 68 – paragraph 3
3. The delegation of powers referred to in Articles 10(6) and 50(4) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 730 #
2011/0359(COD)
Proposal for a regulation
Article 68 – paragraph 5
Article 68 – paragraph 5
5. A delegated act adopted pursuant to Articles 10(6) and 50(4) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of [two2 months] of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by [two months] at the initiative of the European Parliament or of the Council.
Amendment 733 #
2011/0359(COD)
Proposal for a regulation
Article 69 a (new)
Article 69 a (new)
Article 69 a Report on ESMA The Commission shall by X X ( five years after the end of the transitional period) prepare a report on ESMA's current and future role. The Commission shall assess whether ESMA has enough resources to fulfil its tasks according to this Regulation.
Amendment 735 #
Amendment 739 #
2011/0359(COD)
Proposal for a regulation
Article 72 – paragraph 3
Article 72 – paragraph 3
However, Article 32(7) shall apply from […] [the date of the entry into force of the Regulation] and Article 10(5) shall apply from […] [3 years after the entry into force of the Regulation].
Amendment 102 #
2011/0308(COD)
Proposal for a directive
Recital 27
Recital 27
(27) The Member States are stronglA harmonised electronic format for reporting would be very bencouraged to develop electronic publication systems that allow undertakings to file accounting data, including statutory financial statements, only once and in a form that allows multiple users to access and use the data easily. Seficial for undertakings established in the Union, since it would facilitate the creation of a one-stop-shop reporting system which could also be used in other fields. The preparation of financial statements in eXtensible Business Reporting Language (XBRL) should therefore be compulsory with effect from 1 January 2018, following a suitable period for preparation and testing. Establishing such a systems should, however, not be burdensome to small and medium-sized undertakings.
Amendment 108 #
2011/0308(COD)
Proposal for a directive
Recital 32
Recital 32
(32) In order to provide for enhanced transparency of payments made to governments, large undertakings and public interest entities which are active in the extractive industry or logging of primary forests should disclose in a separate report on an annual basis material payments made to governments in the countries in which they operate. Such undertakings are active in countries rich in natural resources, in particular minerals, oil, natural gas as well as primary forestoil and natural gas. The report should include types of payments comparable to those disclosed by an undertaking participating in the Extractive Industries Transparency Initiative (EITI). The initiative is also complementary to the EU FLEGT Action Plan (Forest Law Enforcement, Governance and Trade) and the Timber Regulation which require traders of timber products to exercise due diligence in order to prevent illegal wood from entering into the EU market.
Amendment 112 #
2011/0308(COD)
Proposal for a directive
Recital 33
Recital 33
(33) The reports should serve to facilitate governments of resource-rich countries in implementing the EITI Principles and Criteria and account to their citizens for payments such governments receive from undertakings active in the extractive industry or loggers of primary forests operating within their jurisdiction. The report should incorporate disclosures on a country and project basis, where a project is considered as the lowest level of operational reporting unit at which the undertaking prepares regular internal management reports, such as a concession, geographical basin, etc and where payments have been attributed to such projectbasis. In the light of the overall objective of promoting good governance in these countries, the materiality of payments to be reported should be assessed in relation to the recipient government. Various criteria on materiality could be envisaged such as payments of an absolute amount, or a percentage threshold (such as payments in excess of a percentage of a country'’s GDP) and these can be defined through a delegated act. The reporting regime should be subject to a review and a report by the Commission within five years of the entry into force of the Directive. The review should consider the effectiveness of the regime and take into account international developments including issues of competitiveness and energy security. The review should also take into account the experience of preparers and users of the payments information and consider whether it would be appropriate to include additional payment information such as effective tax rates and recipient details, such as bank account information.
Amendment 117 #
2011/0308(COD)
Proposal for a directive
Recital 35
Recital 35
(35) In order to take account of future changes to the laws of the Member States and in the legislation of the Union concerning company types, the Commission should be empowered to adopt delegated acts in accordance with Article 290 of the Treaty in respect of updating the lists of undertakings contained in Annexes I and II. The use of delegated acts is also necessary to adapt the undertaking size criteria, as with the passage of time inflation will erode their real value. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level. In order to ensure a relevant and appropriate level of disclosure of payments to governments by the extractive industry and loggers of primary forests and to ensure uniform application of this Directive, the Commission should be empowered to adopt delegated acts in accordance with Article 290 of the Treaty in respect of the specification of the concept of materiality of payments.
Amendment 119 #
2011/0308(COD)
Proposal for a directive
Article 2 – point 13 a (new)
Article 2 – point 13 a (new)
(13a) Capital shall be defined with regard to the rules on capital maintenance and limitations to profit distribution as laid down in the Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty, in respect of the formation of the public limited liability companies and the maintenance and alteration of their capital, with the view to making such safeguards equivalent1. ______________ 1 OJ L 26, 31. 1. 1977, p. 1.
Amendment 125 #
2011/0308(COD)
Proposal for a directive
Article 4 a (new)
Article 4 a (new)
Article 4a eXtensible Business Reporting Language 1. With effect from 1 January 2018, all financial statements will be prepared in eXtensible Business Reporting Language (XBRL). 2. The Commission shall be empowered to adopt delegated acts in accordance with Article 42 in order to specify the XBRL format and the manner in which this provision is to be implemented in the Member States. Prior to the adoption of the delegated act, the European Securities and Markets Authority (‘ESMA’) shall issue to the Commission an opinion on the specification of the format. 3. Before the adoption of the delegated acts referred to in paragraph 2, the Commission, together with ESMA, shall carry out an adequate assessment of possible XBRL formats and conduct appropriate tests in all Member States.
Amendment 145 #
2011/0308(COD)
Proposal for a directive
Article 19 – paragraph 1 – point b a (new)
Article 19 – paragraph 1 – point b a (new)
(ba) the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for assessing the financial position of the company.
Amendment 148 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – introductory part
Article 23 – paragraph 1 – introductory part
1. A Member State shall require any undertaking governed by its national law to draw up consolidated financial statements and a consolidated management report if that undertaking (a parent undertaking) controls one or more other undertakings (subsidiary undertaking(s)) in any of the following situations:
Amendment 149 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – point a
Article 23 – paragraph 1 – point a
(a) it has a majority of the shareholders' or members' voting rights in othe otherr undertaking(s) (subsidiary undertaking(s));
Amendment 150 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – point b
Article 23 – paragraph 1 – point b
(b) it has the right to appoint or remove a majority of the members of the administrative, management or supervisory body of the other undertaking(s) and is at the same time a shareholder in or a member thereof;
Amendment 151 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – point c
Article 23 – paragraph 1 – point c
(c) it has the right to exercise a dominant influence over the other undertaking(s) of which it is a shareholder or a member, pursuant to a contract entered into with the undertaking(s) or to a provision in its memorandum or articles of association, where the law governing the other undertaking(s) permits such contracts or provisions. A Member State need not prescribe that a parent undertaking must be a shareholder in or member of its subsidiary undertaking(s). Those Member States the laws of which do not provide for each contracts or clauses shall not be required to apply this provision;
Amendment 152 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – point d
Article 23 – paragraph 1 – point d
Amendment 153 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – point e
Article 23 – paragraph 1 – point e
Amendment 154 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – point f – subpoint ii
Article 23 – paragraph 1 – point f – subpoint ii
(ii) controls alone, pursuant to an agreement with other shareholders in or members of the other undertaking (s), a majority of shareholders' or members' voting rights. Member States may introduce more detailed provisions concerning the form and contents of such agreements.
Amendment 155 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 – point f – final part – subparagraph -1 (new)
Article 23 – paragraph 1 – point f – final part – subparagraph -1 (new)
Member States shall prescribe at least the arrangements referred to in point (ii) above. They may make the application of point (i) above dependent upon the holding's representing 20 % or more of the shareholders' or members' voting rights.
Amendment 156 #
2011/0308(COD)
Proposal for a directive
Article 23 – paragraph 1 a (new)
Article 23 – paragraph 1 a (new)
1a. Apart from the cases mentioned in paragraph 1 the Member States may require any undertaking governed by their national law to draw up consolidated financial statements and a consolidated management report if: (a) that undertaking has the power to exercise, or actually exercises, dominant influence or control over the other undertaking(s); (b) that undertaking and the other undertaking(s) are managed on a unified basis by the parent undertaking.
Amendment 171 #
2011/0308(COD)
Proposal for a directive
Article 36 – paragraph 2
Article 36 – paragraph 2
Amendment 176 #
2011/0308(COD)
Proposal for a directive
Article 36 – paragraph 4
Article 36 – paragraph 4
Amendment 189 #
2011/0308(COD)
Proposal for a directive
Article 37 – paragraph 1
Article 37 – paragraph 1
1. Member States shall require large undertakings and all public interest entities active in the extractive industry or the logging of primary forests to prepare and make public a report on payments made to governments on an annual basis.
Amendment 199 #
2011/0308(COD)
Proposal for a directive
Article 38 – paragraph 1 – point c
Article 38 – paragraph 1 – point c
Amendment 258 #
2011/0308(COD)
Proposal for a directive
Article 39 – paragraph 1
Article 39 – paragraph 1
1. A Member State shall require any large undertaking or any public interest entity active in the extractive industry or the logging of primary forests and governed by its national law to draw up a consolidated report on payments to governments in accordance with Articles 37 and 38 if that parent undertaking is under the obligation to prepare consolidated financial statements as laid down in Article 23(1) to 23(6) of this Directive.
Amendment 26 #
2011/0307(COD)
Proposal for a directive
Recital 7
Recital 7
(7) In order to provide for enhanced transparency of payments made to governments, issuers whose securities are admitted to trading on a regulated market and which have activities in the extractive or logging of primary forest industries should disclose in a separate report on an annual basis payments made to governments in the countries in which they operate. The report should include types of payments comparable to those disclosed under the Extractive Industries Transparency Initiative (EITI) and provide civil society with information to hold governments of resource-rich countries to account for their receipts from the exploitation of natural resources. The initiative is also complementary to the EU FLEGT Action Plan (Forest Law Enforcement, Governance and Trade) and the Timber Regulation which require traders of timber products to exercise due diligence in order to prevent illegal wood from entering into the EU market. The detailed requirements are defined in Chapter 9 of Directive 2011/../EU of the European Parliament and of the Council.
Amendment 32 #
2011/0307(COD)
Proposal for a directive
Recital 21 a (new)
Recital 21 a (new)
(21a) A harmonised electronic format for reporting would be very beneficial for issuers established in the Union, since it would facilitate the creation of a one-stop- shop reporting system which could also be used in other fields. Therefore, preparation of financial statements in eXtensible Business Reporting Language (XBRL) should be mandatory with effect from 1 January 2018, after an appropriate period has elapsed for preparation and testing. The experiences of the IASB should be used for assessment of possible XBRL format.
Amendment 42 #
2011/0307(COD)
Proposal for a directive
Article 1 – point 3 a (new)
Article 1 – point 3 a (new)
Directive 2004/109/EC
Article 4 – paragraph 7 a (new)
Article 4 – paragraph 7 a (new)
(3a) In Article 4, the following paragraph is added: '7a. With effect from 1 January 2018 all financial annual reports shall be prepared in eXtensible Business Reporting Language (XBRL). ESMA shall develop draft regulatory technical standards to specify the XBRL format and the manner in which this provision is to be implemented in the Member States. ESMA shall submit those draft regulatory technical standards to the Commission by 31 December 2013. Power is delegated to the Commission to adopt the regulatory technical standards referred to in the second subparagraph of this paragraph in accordance with Articles 10 to 14 of Regulation (EU) No 1095/2010. Before the adoption of the regulatory technical standards the Commission, together with ESMA, shall carry out an adequate assessment of possible XBRL formats and conduct appropriate tests in all Member States.'
Amendment 46 #
2011/0307(COD)
Proposal for a directive
Article 1 – point 5
Article 1 – point 5
Directive 2004/109/EC
Article 6
Article 6
Member States shall require issuers active in the extractive or logging of primary forest industries, as defined in […] to prepare, in accordance with Chapter 9 of Directive 2011/../EU of the European Parliament and of the Council (*), a report on payments made to governments on an annual basis. The report shall be made public at the latest six months after the end of each financial year and shall remain publicly available for at least five years. Payments to governments shall be reported at consolidated level.
Amendment 232 #
2011/0284(COD)
Proposal for a regulation
Recital 19 a (new)
Recital 19 a (new)
(19a) The Common European Sales Law may also be used for a contract that is linked to another contract between the same parties that is not a sales contract, a contract for the supply of digital content or a related services contract. The linked contract is governed by the respective national law which is applicable pursuant to Regulations (EC) No 593/2008 and (EC) No 864/2007 or any other relevant conflict of law rule. That law also determines the issue of what counts as a sufficient link between the contracts. Without prejudice to that law, a link can also be assumed where the contract under the CESL is linked to a loan contract concluded between the buyer and a business which is not a party to the contract under the CESL provided that the business uses the services of the seller in preparation for or for entering into the loan contract.
Amendment 233 #
2011/0284(COD)
Proposal for a regulation
Recital 19 b (new)
Recital 19 b (new)
(19b) The Common European Sales Law may also be used for a contract that includes any element other than the sale of goods, the supply of digital content or the provision of related contracts ("mixed purpose contract"). A mixed purpose contract can only be assumed if all contract elements are agreed upon at the same time in one contract. A mixed purpose contract shall be considered as agreed upon under a linked contract.
Amendment 261 #
2011/0284(COD)
Proposal for a regulation
Article 2 – point b
Article 2 – point b
(b) ‘good faith and fair dealing’ means a standard of conduct characterised by honesty, openness and, insofar as it is appropriate, consideration for the interests of the other party to the transaction or relationship in question;
Amendment 267 #
2011/0284(COD)
Proposal for a regulation
Article 2 – point f
Article 2 – point f
(f) ‘consumer’ means any natural person who is acting for purposes which are outside that person's trade, business, craft, or profession; the decision as to whether a natural person is acting fully or partly for purposes which come within that person's trade, business, craft or profession depends on how the person in question behaves towards his contracting party;
Amendment 273 #
2011/0284(COD)
Proposal for a regulation
Article 2 – point k
Article 2 – point k
(k) ‘'sales contract’' means any contract under which the trader ('the seller') transfers or undertakes to transfer the ownership of the goods to another person ('the buyer'), and the buyer pays or undertakes to pay the price thereof; it includes a contract for the supply of goods to be manufactured or produced and excludes contracts for sale on execution or otherwise involving the exercise of public authority;
Amendment 298 #
2011/0284(COD)
Proposal for a regulation
Article 6 – paragraph 1 a (new)
Article 6 – paragraph 1 a (new)
1a. In the cases referred to in point (a) of paragraph 1, the linked contract shall be governed by the otherwise applicable law; the otherwise applicable law also determines the issue of what counts as a sufficient link between the contracts.
Amendment 299 #
2011/0284(COD)
Proposal for a regulation
Article 6 – paragraph 1 b (new)
Article 6 – paragraph 1 b (new)
1b. Where, in the context of the linked contract, one1 of the parties exercises any right, remedy or defence, or that contract is invalid or not binding under the national law applicable to that contract, the obligations of the parties under the contract governed by the Common European Sales Law shall be unaffected unless a party would not have concluded that contract governed by the Common European Sales Law but for the linked contract, or would have done so only on fundamentally different contract terms, in which case that party shall be entitled to terminate the contract governed by the Common European Sales Law; the national law applicable to the linked contract can also provide for an immediate effect on the contract governed by the Common European Sales Law, such as its termination or its invalidity. __________________ 1 The change undertaken is of linguistic nature in order to exclude misunderstandings and mistranslations.
Amendment 301 #
2011/0284(COD)
Proposal for a regulation
Article 7 – paragraph 1
Article 7 – paragraph 1
1. The Common European Sales Llaw may be used only if the seller of goods or the supplier of digital content is a trader. Where all the parties to a contract are traders, the Common European Sales Law may be used if at least one of those parties is a small or medium-sized enterprise ('SME')for contracts between businesses and consumers, for contracts between consumers, and for contracts between businesses.
Amendment 302 #
2011/0284(COD)
Proposal for a regulation
Article 7 – paragraph 2
Article 7 – paragraph 2
Amendment 324 #
2011/0284(COD)
Proposal for a regulation
Annex I – Article 6
Annex I – Article 6
Unless otherwise stated in the Common European Sales Law or in the respective national law outside the Common European Sales Law which is applicable pursuant to Regulations (EC) No 593/2008 and (EC) No 864/2007 or any other relevant conflict of law rule, a contract, statement or any other act which is governed by it need not be made in or evidenced by a particular form.
Amendment 326 #
2011/0284(COD)
Proposal for a regulation
Annex I – Article 13 – paragraph 5 – point c a (new)
Annex I – Article 13 – paragraph 5 – point c a (new)
(ca) is, in accordance with the laws of Member States, established by a public office-holder who has a statutory obligation to be independent and impartial and who must ensure, by providing comprehensive legal information, that the consumer only concludes the contract on the basis of careful legal consideration and with knowledge of its legal scope;
Amendment 329 #
2011/0284(COD)
Proposal for a regulation
Annex I – Article 40 – paragraph 2 – point i a (new)
Annex I – Article 40 – paragraph 2 – point i a (new)
(ia) a contract which, in accordance with the laws of Member States, is established by a public office-holder who has a statutory obligation to be independent and impartial and who must ensure, by providing comprehensive legal information, that the consumer only concludes the contract on the basis of careful legal consideration and with knowledge of its legal scope.
Amendment 330 #
2011/0284(COD)
Proposal for a regulation
Annex I – Article 50 a (new)
Annex I – Article 50 a (new)
Article 50a 1. Where a third person for whose acts a contracting party is responsible or who, with the contracting party's assent, is involved in the making of a contract, (a) causes a mistake, or knows of, or could be expected to know of, a mistake, or (b) is guilty of fraud or threats or unfair exploitation, remedies under this Chapter shall be available as if the behaviour or knowledge had been that of the person with responsibility or giving assent. 2. Where a third person for whose acts a contracting party is not responsible or who does not have the contracting party's assent to be involved in the making of a contract is guilty of fraud or threats, remedies under this Chapter shall be available if the contracting party knew or could reasonably be expected to have known of the relevant facts, or at the time of avoidance did not act in reliance on the contract.
Amendment 70 #
2011/0204(COD)
Proposal for a regulation
Article 7 – paragraph 1 – introductory part
Article 7 – paragraph 1 – introductory part
1. An EAPO shall be issued in the amount for which it is sought or a part thereof where the claimant submits relevant facts, reasonably corroborated by evidence, towhich make a prima facie case and which satisfy the court of both of the following:
Amendment 72 #
2011/0204(COD)
Proposal for a regulation
Article 7 – paragraph 1 – subparagraph 1 a
Article 7 – paragraph 1 – subparagraph 1 a
With a view to making a prima facie case, the applicant may use all forms of evidence admissible in the Member State concerned, including an affirmation in lieu of an oath.
Amendment 75 #
2011/0204(COD)
Proposal for a regulation
Article 8 – paragraph 2 – point h
Article 8 – paragraph 2 – point h
h) a list of the supporting documents and evidence provided or offered to be provided by the claimant and/or an affirmation in lieu of an oath;
Amendment 80 #
2011/0204(COD)
Proposal for a regulation
Article 12 a (new)
Article 12 a (new)
Article 12a Liability of the claimant 1. The claimant shall be liable for any damage caused to the defendant as a result of the setting aside or modification of an EAPO, the suspension of the enforcement of an EAPO or the claim being deemed unfounded during proceedings on the substance of the matter. 2. The courts of the Member State in which the EAPO was set aside or modified shall establish the extent of the damage referred to in paragraph 1.
Amendment 84 #
2011/0204(COD)
Proposal for a regulation
Article 13
Article 13
Where an application for an EAPO is made prior to the initiation of proceedings on the substance, the claimant shall initiate such proceedings within 30 daysone week of the date of issue of the order or within any shorter time period set by the issuing court, failing which the order shall be revocable in accordance with point (b) of Article 34(1) or Article 35(2).
Amendment 63 #
2011/0136(COD)
Proposal for a directive
Recital 13
Recital 13
(13) It is appropriate to provide for a harmonised approach concerning such diligent search in order to ensure a high level of protection of copyright in the Union. A diligent search should involve the consultation of publicly accessible databases that supply information on the copyright status of a work. Moreover, in order to avoid duplication of costly digitisation, Member States should ensure thatIn order to avoid duplication of search efforts, a diligent search should be conducted only in the Member State where the work was first published or broadcast. Moreover, in order to avoid duplication of costly digitisation and ascertain whether a work has been granted orphan status in another Member State, Member States should ensure that the results of the diligent search on their territory and use of orphan works by the organisations referred to in this Directive isare recorded in a publicly accessible database. To the extent possible, free, publicly accessible databases of search results and use of orphan works should be designed and implemented so as to permit interlinkage with each other and interoperability on a pan-European level and consultation thereof through a single entry point.
Amendment 66 #
2011/0136(COD)
Proposal for a directive
Recital 15
Recital 15
Amendment 110 #
2011/0136(COD)
Proposal for a directive
Article 3 – paragraph 1
Article 3 – paragraph 1
1. For the purposes of establishing whether a work is an orphan work, the organisations referred to in Article 1(1) or authorised copyright collection societies shall ensure that a diligent search is carried out for each work, by consulting the appropriate sources for the category of works in question.
Amendment 111 #
2011/0136(COD)
Proposal for a directive
Article 3 – paragraph 1 a (new)
Article 3 – paragraph 1 a (new)
1a. In the event that the cinematographic and audiovisual work subject to a good faith diligent search is known to be a co- production, such a search must be carried out in each of the Member States involved in the coproduction.
Amendment 116 #
2011/0136(COD)
Proposal for a directive
Article 3 – paragraph 2 – subparagraph 1 a (new)
Article 3 – paragraph 2 – subparagraph 1 a (new)
The sources listed in the 'Due Diligence Guidelines' which are referred to in point 1 of the 'Memorandum of Understanding on Diligent Search Guidelines for Orphan Works' shall also be consulted.
Amendment 123 #
2011/0136(COD)
Proposal for a directive
Article 3 – paragraph 4 a (new)
Article 3 – paragraph 4 a (new)
4a. Authorised copyright collection societies shall act on behalf of those rightholders who cannot be located even after a diligent search.
Amendment 131 #
2011/0136(COD)
Proposal for a directive
Article 5
Article 5
Member States shall ensure that a rightholder in a work considered to be orphan has, at any time, the enforceable possibility of putting an end to the orphan status and, to that end, shall establish a speedy, uniform, cheap procedure.
Amendment 145 #
2011/0136(COD)
Proposal for a directive
Article 6 – paragraph 4
Article 6 – paragraph 4
4. Member States shall ensure that the organisations referred to in Article 1(1), when usingmay use orphan works in accordance with paragraph 1, maintain records of their diligent search and publicly accessible records of use. provided that: (1) the organisations referred to in Article 1(1) maintain records of their diligent search; (2) the organisations maintain publicly accessible records of their use of orphan works; (3) in the case of an orphan work where a rightholder has been identified but not located, the name of the rightholder is indicated in any use of the work; (4) rightholders which put an end to the orphan status of the work, within the meaning of Article 5, are remunerated for the use that has been made of the work by the organisations referred to in Article 1(1). Such remuneration shall be comparable to that of another known and located rightholder in the same work and for the same use. Rightholders may claim their remuneration under this point within a period fixed by Member States and which shall not be less than five years from the date of the act giving rise to the claim.
Amendment 1 #
2010/2303(INI)
Draft opinion
Paragraph 1
Paragraph 1
1. Takes the view that the number of boards on which directors of financial institutions may sit at the same time should be limited to three, in which connection membership of the boards of several companies within the same financial group should count as one directorship;
Amendment 4 #
2010/2303(INI)
Draft opinion
Paragraph 2
Paragraph 2
2. Emphasises that greater diversity among the members of boards of directors will reduce the vulnerability of the financial sector to crises, and calls on the Commission to submit a plan to bring about phased increases in gender diversity with the aim of achieving at least 40%vel of representation for each gender of not less than 40% on the boards of directors of financial institutions, to ensure that this target is met within a foreseeable period and to consider measures to strengthen diversity in terms of professional, social and cultural background;
Amendment 14 #
2010/2303(INI)
Draft opinion
Paragraph 3
Paragraph 3
3. Takes the view that the drafting of an annual report – involving as little bureaucracy as possible – on the adequacy and effectiveness of their internal control systems and the adoption of that report by their board of directors should be mandatory for financial institutions; takes the view, further, that it should likewise be mandatory for the annual report drawn up by a financial institution’s external auditors to contain a similar assessment; stresses , however, that a ‘Sarbanes-Oxley effect’ must be avoided in the EU;
Amendment 16 #
2010/2303(INI)
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Takes the view that the call for a high- performance IT infrastructure guaranteeing the rapid flow of information on risk right up to the board of directors is important; considers that the decision on implementing the technical measures to improve the quality and speed of transmission of information to the board of directors should be left to the financial institutions, and thus to the board of directors thereof, so as to allow arrangements to be made that are tailored to each institution and to its specific requirements;
Amendment 33 #
2010/2303(INI)
Draft opinion
Paragraph 9
Paragraph 9
9. Draws attention, with reference to remuneration and remuneration policies in financial institutions, to the legislative action which has already been taken, in particular the EU Capital Requirement Directive (CRD III), which came into force on 1 January 2011, and the Directive on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II), and recommends that the next step should be to assess itstheir effectiveness;
Amendment 14 #
2010/2291(ACI)
Proposal for a decision
Paragraph 6 – point b
Paragraph 6 – point b
(b) the scope of the register, which covers all relevant actors but excludes, among others, social partners as actors in the social dialogue, as well as churches, political parties and local, regional and municipal authorities; in addition, representations to the EU from the authorities listed receive preferential treatment, as theirs is, according to the Treaties, an institutional role and they do not, under paragraphs 10(b) and 13(1) of the agreement, fall within the scope of the register;
Amendment 1 #
2010/2021(INI)
Motion for a resolution
Recital D
Recital D
D. whereas this delegated power can only consist in supplementing or amending parts of a legislative act which the Legislator does not consider to be essential; whereas no such supplementation or amendment may change the framework of the legislative act, as any change of that kind should remain the preserve of the Legislator; whereas the resulting delegated acts adopted by the Commission will be non-legislative acts of general scope; whereas the basic act must explicitly define the objective, content, scope and duration of that delegation, and must lay down the conditions to which the delegation is subject,
Amendment 11 #
2010/2021(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Considers that an urgent procedure with a shorter period for objection provided for in the basic act itself should be reserved for particularly exceptional cases, for example relating to security matters or humanitarian crises; considers, however, that even in those cases the delegated act may not enter into force without the Legislator's approval; such approval should be forthcoming within four weeks of the delegated act being submitted by the Commission;
Amendment 16 #
2010/2021(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Maintains that the duration of a delegation cannot be indefinite; is of the opinion, however, that a delegation of a limited duration could provide for the possibility of periodic renewal; considers that a basic act can provide that such periodical renewal take place either tacitly or following an express request by the Commission; considers that, in both cases, the delegation can only be renewed if neither Parliament nor the Council expresses any objections within a specified deadline, and subject to the Legislator's express approval;
Amendment 4 #
2010/2012(INI)
Draft opinion
Recital D a (new)
Recital D a (new)
Da. whereas intellectual property is a key element of the digital world and its protection therefore remains a significant challenge, in particular on the Internet,
Amendment 8 #
2010/2012(INI)
Draft opinion
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Reiterates that respect for the fundamental human right to privacy and data protection is the key enabler of e- Commerce;
Amendment 9 #
2010/2012(INI)
Draft opinion
Paragraph 4
Paragraph 4
4. Considers that an improvement of thethe full harmonisation of consumer protection regimes across the EU can ensure consumer confidence inin the area of on- line cross-border transactions can ensure consumer confidence;
Amendment 13 #
2010/2012(INI)
Draft opinion
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Calls on the Commission to ensure that the consistent enforcement of copyright laws in the area of e-commerce is not undermined;
Amendment 14 #
2010/2012(INI)
Draft opinion
Paragraph 7
Paragraph 7
7. Emphasises that tax legislation, includingWelcomes the Commission’s proposal on the simplification of the Value Added Tax (VAT), remains within the competence of individual Member States andporting obligations and on "simplified invoicing" for distance selling and emphasises that in the area of tax legislation, including VAT, the principle of subsidiarity should be respected in this regard;
Amendment 21 #
2010/2012(INI)
Draft opinion
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Calls on the Commission to remove the obligation of having an off-line shop prior to selling on-line as this requirement radically hampers online sales;
Amendment 76 #
2010/0074(COD)
Proposal for a regulation
Recital 6
Recital 6
(6) For that purpose, it is also appropriate to establish the minimum number of citizens coming from each of those Member States. In order to ensure similafair conditions for citizens to support a citizens' initiativeof all nationalities, these minimum numbers should be degressively proportional to the size of each Member State. For the purpose of clarity they should be set out for each Member State in an Annex to the present Regulationaccording to the formula as agreed from time to time for the distribution of seats in the European Parliament.
Amendment 92 #
2010/0074(COD)
Proposal for a regulation
Recital 15
Recital 15
(15) It is appropriate to provide that, where a citizens' initiative has received the necessary statements of support from signatories and provided it is considered admissible, each Member State should be responsible for the verification and certification of statements of support collected from citizens coming fromin that State. Taking account of the need to limit the administrative burden for Member States, they should, within a period of three months, carry out such verifications on the basis of appropriate checks, which may be based on random sampling, and should issue a document certifying the number of valid statements of support received.
Amendment 95 #
2010/0074(COD)
Proposal for a regulation
Recital 17
Recital 17
(17) The Commission should examine a citizens' initiative and set out its conclusions and the actions it envisages to take in response to it, within a period of four monthslegal and political conclusions separately; it should also set out the actions it envisages to take in response to it. In order to demonstrate that a citizens' initiative is supported by at least one million signatories and that its possible follow-up is carefully examined, the Commission should explain in a clear, comprehensible and detailed manner the reasons for its intended action, and should likewise give reasons if it does not envisage taking any action.
Amendment 133 #
2010/0074(COD)
Proposal for a regulation
Article 4 – paragraph 3
Article 4 – paragraph 3
3. Proposed citizens' initiatives which can be reasonably regarded as improper because they are abusive or devoid of seriousness will not be registered. The Commission shall register a proposed initiative within two months from its receipt when the following conditions are fulfilled: (a) the citizens' committee has been formed and the contact persons have been designated; (b) there are no manifest, significant inconsistencies between the different language versions of the title, subject- matter and objectives of the proposed initiative; (c) the initiative manifestly falls within the competences of the Union as conferred on the Union by Member States and falls within the framework of the powers of the Commission to submit any appropriate proposal on matters where citizens consider that a legal act of the Union is required for the purpose of implementing the Treaties; (d) the proposed initiative is not manifestly abusive, frivolous or vexatious; (e) the proposed initiative is not manifestly contrary to the values of the Union as set out in Article 2 of the Treaty on European Union.
Amendment 177 #
2010/0074(COD)
Proposal for a regulation
Article 11 – paragraph 1 – point a a (new)
Article 11 – paragraph 1 – point a a (new)
aa. receive the organisers at an appropriate level to allow them to explain in detail the matters raised by the initiative;
Amendment 181 #
2010/0074(COD)
Proposal for a regulation
Article 11 – paragraph 1 – point a b (new)
Article 11 – paragraph 1 – point a b (new)
ab. consider the organisation of a public hearing on the subject-matter of the initiative, to which the European Parliament, through its responsible committee, may be invited to participate;
Amendment 184 #
2010/0074(COD)
Proposal for a regulation
Article 11 – paragraph 1 – point b
Article 11 – paragraph 1 – point b
b. examine the citizens' initiative and, within 4within three months, set out in a communication its legal and political conclusions on the initiative, the action it intends to take, if any, and its reasons for doing or not doing so.
Amendment 189 #
2010/0074(COD)
Proposal for a regulation
Article 11 – paragraph 1 – point b a (new)
Article 11 – paragraph 1 – point b a (new)
ba. present a legislative proposal within one year or include the proposal in its next year's Work Programme. If the Commission does not so act it shall give the organisers as well as the European Parliament a detailed explanation.
Amendment 18 #
2009/2178(INI)
Motion for a resolution
Recital F
Recital F
F. whereas the phenomenon of illegal on-line piracy has assumed very alarmingfile sharing of works protected by intellectual propoertions, particularly for the creative content industries, and whereas the existing legal framework has proven incapable of effectively protecting rights- y rights or similar infringements of rights in a purely digital environment, although an important challenge for the creative content industries, shoulders on the Internet and the balance between all the interests at stake, including those of consumer be addressed separately from the issue of the counterfeiting of goods,
Amendment 62 #
2009/2178(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Commission to put forward appropriate legislative proposals based on Article 118 of the TFEU which will address the issue of an effective EU patent system and welcomes in this respect the Council conclusions on an enhanced patent system in Europe of 4 December 2009 as a significant positive development;
Amendment 96 #
2009/2178(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. Stresses that support for and development of the provision of a diversified, attractive, high-profile, legal range of goods and services for consumers may help to tackle the phenomenon, but recognises that this is not sufficient: piracy is today the biggest obstacle to the development of legal online offers and the EU runs the risk of condemning to failure efforts to develop the legitimate online market if it does not recognise that fact and make urgent proposals to address it;
Amendment 100 #
2009/2178(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Stresses that all parties concerned, including Internet service providers, must join in the dialogue with stakeholders in order to find the appropriate solutions in the course of 2010; calls on the Commission, failing this, to submit a legislative proposal or to amend existing legislation, particularly Directive 2004/48/EC, so as to upgrade the Community legal framework in this field on the basis of national experiences;
Amendment 2 #
2009/2169(INI)
Motion for a resolution
Recital J
Recital J
J. whereas the instruments should be simple and avoid delay and unnecessary expense; whereas they must be available where appropriate ex parte, with ‘surprise effect’; whereas debtors' and alleged debtors' rights should be correspondingly safeguarded in order to avoid any misuse of the measures requested,
Amendment 3 #
2009/2169(INI)
Motion for a resolution
Annex – part 2 – recommendation 2
Annex – part 2 – recommendation 2
The European Parliament considers that the requested instruments should contain uniform jurisdictional rules specifying which national courts are competent to issue them. These uniform rules should take into account the fact that the court having substantive jurisdiction under Council Regulation (EC) No 44/2001 is generally best placed to deal with such orders. They should also take into account the stage reached in the main proceedings in the course of which the order is requested.
Amendment 4 #
2009/2169(INI)
Motion for a resolution
Annex – part 3 – recommendation 6
Annex – part 3 – recommendation 6
The European Parliament is of the opinion that it is essential to be able to obtain an EOPA ex parte, that is, without initial notice being served on the party whose assets are concan ex parte EOPA should not be possible. Such an order should not be possible until after an unappealable judgment has been deliverned. The order should be available before, during, and after the main proceedingsEuropean Parliament points in this connection to the European Court of Justice judgment of 21 May 1980 in Case 125/79.
Amendment 5 #
2009/2169(INI)
Motion for a resolution
Annex – part 3 – recommendation 8
Annex – part 3 – recommendation 8
The European Parliament is of the opinion that precise information concerning the debtor or alleged debtor, as opposed tond actual bank account numbers, should be sufficient. Such information should be sufficient to prevent confusion in the case of homonym are necessary.
Amendment 6 #
2009/2169(INI)
Motion for a resolution
Annex – part 3 – recommendation 9
Annex – part 3 – recommendation 9
Amendment 7 #
2009/2169(INI)
Motion for a resolution
Annex – part 3 – recommendation 11 – paragraph 4
Annex – part 3 – recommendation 11 – paragraph 4
The European Parliament calls for detailed consideration to be given to the issue of who should bear the cost of processing an EOPA, including an examination of best practices at national and regional levethe creditor to be required to bear the cost of processing an EOPA, but for him to be able to demand reimbursement by the debtor, as part of the enforcement process, where a writ of execution is final.
Amendment 8 #
2009/2169(INI)
Motion for a resolution
Annex – part 3 – recommendation 12 – paragraph A
Annex – part 3 – recommendation 12 – paragraph A
A. When requested prior tobefore a judgment establishing athe debt becomes enforceable, the granting of an EOPA should be conditional on the claimant providing security or other guarantees at the discretion of the initiating court, in order to compensate the defendant and any third parties for any damage incurred. The defendant should be able to terminate the EOPA by providing security. Member States should ensure that these provisions do not constitute a barrier to access to those with limited financial means.
Amendment 9 #
2009/2169(INI)
Motion for a resolution
Annex – part 3 – recommendation 12 – paragraph B
Annex – part 3 – recommendation 12 – paragraph B
Amendment 10 #
2009/2169(INI)
Motion for a resolution
Annex – part 3 – recommendation 12 – paragraph D
Annex – part 3 – recommendation 12 – paragraph D
Amendment 11 #
2009/2169(INI)
Motion for a resolution
Annex – part 4 – recommendation 13 – paragraph 1
Annex – part 4 – recommendation 13 – paragraph 1
The European Parliament considers that it should only be possible to seek the order at least following a judgment establishing a debt. The Commission should consider whether the order should be available at an earlier stage in the proceedings, for instance when the court having jurisdiction on the substance considers that there is a real risk that its judgment would not be satisfied, and what corresponding safeguards should be put in place.
Amendment 12 #
2009/2169(INI)
Motion for a resolution
Annex – part 4 – recommendation 13 – paragraph 2
Annex – part 4 – recommendation 13 – paragraph 2
The European Parliament further considers that each Member State should be required to decide which authority or authoritiecourt or courts are competent to initiate an EODA. Such designated authorities would be able to issue EODAs on a case-by-case basis, taking into account the circumstances of each case.
Amendment 13 #
2009/2169(INI)
Motion for a resolution
Annex – part 4 – recommendation 15
Annex – part 4 – recommendation 15
The European Parliament considers that only the court or authority which has initiated the EODA should be able to modify it or set it aside. Such an order should be enforceable throughout the EU without any intermediate measures being required.
Amendment 14 #
2009/2169(INI)
Motion for a resolution
Annex – part 4 – recommendation 16 – paragraph C
Annex – part 4 – recommendation 16 – paragraph C
C. Full payment of the debt shouldmust lead to the EODA being set asideimmediately set aside, including upon ex parte application by the debtor and proof of settlement of the debt.
Amendment 21 #
2009/2134(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Proposes that 25 MEPsa number of Members, corresponding to at least one-tenth of the maximum permissible number of MEPs, will be elected by a single constituency formed of the whole territory of the European Union; pan- European lists would be composed of candidates drawn from at least one third of the States, and may ensure an adequate gender representation; each elector would be enabled to cast one vote for the EU- wide list in addition to their vote for the national or regional list:, and seats would be allocated without a minimum threshold in accordance with the D’Hondt method; further, proposes that an electoral authority be established at EU level in order to regulate the conduct and to verify the result of the election taking place from the pan-European list;
Amendment 69 #
2009/2134(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Proposes that an additional 25 MEPs will be elected by a single constituency 1 The Sainte-Laguë method uses divisors of 1, 3, 5, 7, etc, and was used in the 2009 European elections in Germany, Latvia and Sweden. It produces a slightly more proportional result than the D'Hondt method. number of Members, corresponding to at least one-tenth of the maximum permissible number of MEPs, will be elected by a single constituency formed of the whole territory of the European Union; transnational lists will be composed of candidates drawn from at least one third of the States, and will be gender-balanced; each elector will be enabled to cast one vote for the EU-wide list in addition to their vote for the national or regional list: voting for the EU constituency will be in accordance with the preferential semi-open list system (whereby votes are allotted either to the party list or to individual candidates within a list);closed list system and seats will be allocated in accordance with the Sainte- Laguë method14; further, proposes that an electoral authority will be established at EU level in order to regulate the conduct and to verify the result of the election taking place from the EU- wide list;
Amendment 100 #
2009/2134(INI)
Article 14 – paragraph 2
2. The European Parliament shall be composed of representatives of the Union's citizens. They shall not exceed seven hundred and fifty in number, plus the President. Representation of citizens shall be degressively proportional, with a minimum threshold of six members per Member State. No Member State shall be allocated more than ninety-six seats. The European Council shall adopt by unanimity, on the initiative of the European Parliament and with its consent, a decision establishing the composition of the European Parliament, respecting the principles referred to in the first subparagraph2a. The distribution of those seats among the States shall be reviewed regularly in accordance with a formula based on the total resident population of the States. Not later than twelve months before the end of the mandate of each Parliament the European Council shall adopt by unanimity, on the initiative of the European Parliament and with its consent, a decision on the basis of this formula on the redistribution of seats. 2b. Out of the 751 seats, a number of Members corresponding to at least one- tenth of the maximum permissible number of Members of the European Parliament shall be allocated to a single constituency comprising the entire territory of the Union.
Amendment 119 #
2009/2134(INI)
Article 2 b (new)
Amendment 11 #
2009/0054(COD)
Proposal for a directive
Recital 13
Recital 13
(13) In the interest of consistency of Community legislation, the definition of "contracting authorities" in Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public services contracts and Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors1 should apply for the purposes of this Directive. 1 OJ L 134, 30.4.2004, p. 1.
Amendment 14 #
2009/0054(COD)
Proposal for a directive
Recital 18
Recital 18
(18) This Directive should prohibit abuse of freedom of contract to the disadvantage of the creditor. Where an agreement mainly serves the purpose of procuring the debtor additional liquidity at the expense of the creditor, for example through the exclusion of the possibility for the creditor to charge interest for late payment or specifying an interest rate for late payment which is substantially lower than the statutory interest provided for in this Directive, or where the main contractor imposes on his suppliers and subcontractors terms of payment which are not justified on the grounds of the terms granted to himself , these may be considered to be factors constituting such an abuse. This Directive should not affect national provisions relating to the way contracts are concluded or regulating the validity of contractual terms which are unfair to the debtor. To ensure consistency with the common frame of reference for European contract law, those of its terms should be used which can contribute to better interpretation.
Amendment 20 #
2009/0054(COD)
Proposal for a directive
Article 2 – point 2
Article 2 – point 2
(2) ‘public authority’ means any contracting authority , as defined by Directive 2004/18/ECs 2004/17/EC and 2004/18/EC, irrespective of the legal form in which the public authority operates;
Amendment 38 #
2009/0054(COD)
Proposal for a directive
Article 5 – paragraph 3
Article 5 – paragraph 3
3. Member States shall ensure that the maximum duration of a procedure of acceptance or verification referred to in paragraph 2(b)(iii) shall not exceed 30 days, unless otherwise specified and duly justified by a reference to special circumstances in the tender documents and the contract.
Amendment 42 #
2009/0054(COD)
Proposal for a directive
Article 6 – title and paragraph 1
Article 6 – title and paragraph 1
Amendment 98 #
2008/0196(COD)
Proposal for a directive
Recital 4
Recital 4
(4) In accordance with Article 14(2)26 of the Treaty on the Functioning of the European Union, the internal market comprises an area without internal frontiers in which the free movement of goods and, persons, services and freedom of establishmentcapital are ensured. The harmonisation of certain aspects of consumer contract law is necessary for the promotion of a real consumer internal market strikingfor consumers and traders which strikes the right balance between a high level of consumer protection, in line with Articles 12 and 114(3) of the Treaty on the Functioning of the European Union, and the competitiveness of enterprises, while ensuring the respect of the principle of subsidiarity.
Amendment 111 #
2008/0196(COD)
Proposal for a directive
Recital 16
Recital 16
(16) The definition of durable medium should include in particular documents on paper, USB sticks, CD-ROMs, DVDs, memory cards and the hard drive of the computer on which the electronic mail or a pdf file is, or other files which allow the unchanged reproduction of the information they contain, is stored. Internet sites as such should not be regarded as durable media unless such sites meet the criterion of allowing the unchanged reproduction of the information stored.
Amendment 142 #
2008/0196(COD)
Proposal for a directive
Recital 64 a (new)
Recital 64 a (new)
Amendment 143 #
2008/0196(COD)
Proposal for a directive
Recital 64 b (new)
Recital 64 b (new)
(64b) In accordance with point 34 of the Interinstitutional Agreement on better law-making1, Member States are encouraged to draw up, for themselves and in the interests of the Union, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public. 1 OJ C 321, 31.12.2003, p. 1.
Amendment 403 #
2008/0196(COD)
Proposal for a directive
Article 47 a (new)
Article 47 a (new)
Amendment 404 #
2008/0196(COD)
Proposal for a directive
Article 47 b (new)
Article 47 b (new)