Therefore, Member States could explore the possibility for the self-employed to receive benefits (e.g. health, retirement, disability, unemployment benefit in case of business closure/bankruptcy, etc.) that are comparable to the benefits for employed workers without reducing those of the latter.

the costs incurred and cost provisions made only by undertakings which are closing or have closed coal production units, including undertakings benefiting from closure aid;

Directive 2004/39/EC establishes the general framework for a regulatory regime for financial markets in the Community, setting out, among other matters: operating conditions relating to the performance by investment firms of investment and ancillary services, and investment activities; organisational requirements (including record-keeping obligations) for investment firms performing such services and activities on a professional basis, and for regulated markets; transaction reporting requirements in respect of transactions in financial instruments, and transparency requirements in respect of transactions in shares.

The Commission presented a proposal as regards the place of supply for services between taxable persons (B2B) in 2003.[9] This proposal has recently been amended in order to include the review of the place of supply rules for services from business to consumer (B2C).[10] The amended proposal should, when adopted, ease the VAT burden for businesses supplying cross-border services to other businesses by eliminating additional VAT registration requirements and eliminating the need for costly refund procedures.

In particular, Spain must ensure that aid granted to undertakings under Article 5 of Decision No 3632/93/ECSC to cover the technical costs of closure is not used by the undertakings as aid to current production (Articles 3 and 4 of the Decision), that the closure of capacity for which the aid is intended is definitive and that it is carried out in optimum conditions of safety and environmental protection.

In particular, Spain must ensure that aid granted to undertakings under Article 5 of Decision No 3632/93/ECSC to cover the technical costs of closure is not used by the undertakings as aid for current production (Articles 3 and 4 of the Decision) and that the closure of capacity for which the aid is intended is definitive and that it is carried out in optimum conditions of safety and environmental protection.