intra-group trade

intra-system operational assessment

intra-company transferee [ intracompany transferee ]

artificial transfer of profits within groups of undertakings

intracompany transfer [ intra-company transfer ]

Summary code: Internal market / Businesses in the internal market / Company law / Company accounts

Summary code: Energy / Internal energy market / A competitive internal market Enterprise / Interaction between enterprise policy and other policies / Environment and Sustainable development Environment and climate change / Tackling climate change / EU climate change policy / Long-term climate policy Environment and climate change / Tackling climate change / EU climate change policy / Reducing greenhouse gases

13. Calls for the SME test to be maintained in order to assess how SMEs are affected throughout the regulatory cycle, in particular compared with large companies; believes, however, that exempting micro-enterprises by default is not the right approach; supports the consideration of adapted arrangements and lighter regimes for SMEs in IAs where it can be demonstrated that these do not undermine the effectiveness of legislation and that exemptions or lighter regimes do not foster fragmentation or hinder their access to the internal market; believes, additionally, that more attention should be paid to ensuring that the proposed policies ...[+++]and regulations safeguard SMEs from the anti-competitive practices of larger market players;

13. Calls for the SME test to be maintained in order to assess how SMEs are affected throughout the regulatory cycle, in particular compared with large companies; believes, however, that exempting micro-enterprises by default is not the right approach; supports the consideration of adapted arrangements and lighter regimes for SMEs in IAs where it can be demonstrated that these do not undermine the effectiveness of legislation and that exemptions or lighter regimes do not foster fragmentation or hinder their access to the internal market; believes, additionally, that more attention should be paid to ensuring that the proposed policies ...[+++]and regulations safeguard SMEs from the anti-competitive practices of larger market players;