Local view for "http://purl.org/linkedpolitics/eu/plenary/2003-05-14-Speech-3-192"
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"en.20030514.9.3-192"2
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".
The honourable Member is talking about structural problems on the internal market and so on. I should like to point out that, in principle, every enterprise in any country of the European Union faces for the most part a single tax system, not 25, the tax system of the country in which it trades. Consequently, there is no problem of a small enterprise facing 25 or 15 different tax systems and, consequently, of being oppressed or foundering, in contrast to the potential of a large enterprise.
Secondly, you have to look at the potential for a small enterprise to extend to other markets and, even more so, to the internal European market. I should like to remind you of the problems which a small enterprise in southern Germany has in penetrating even the markets of northern Germany, or a small enterprise based in Athens has in extending and covering large sections of the market in its own country. These are problems concerning structures on which tax systems have a negligible effect. In all events, I think that they exist in every country. They exist in my country, to give you an example, and I know that they exist in many countries in which the tax system for small and medium-sized enterprises and a series of subsidies which are allowed within the framework of the rules of competition aim precisely to strengthen these companies. Having said which, the existing institutional framework which makes provision for unanimity between the Member States on taxation is binding and no presidency can force through initiatives or regulations if these regulations are not agreed at the level of the 15."@en1
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