Translation of "Aménagement d'entreprise " (French → English) :

1. The notes to the consolidated financial statements shall set out the information required by Articles 16, 17 and 18, in addition to any other information required under other provisions of this Directive, in a way which facilitates the assessment of the financial position of the undertakings included in the consolidation taken as a whole, taking account of the essential adjustments resulting from the particular characteristics of consolidated financial statements as compared to annual financial statements, including the following:

2. In particular where undertakings are deprived of access to viable alternatives because of the need to protect the environment, public health, public security or to meet town and country planning objectives, Member States may impose the sharing of facilities or property (including physical co-location) on an undertaking operating an electronic communications network or take measures to facilitate the coordination of public works only after an appropriate period of public consultation during which all interested parties must be given an opportunity to express their views.

2. In particular where undertakings are deprived of access to viable alternatives because of the need to protect the environment, public health, public security or to meet town and country planning objectives, Member States may impose the sharing of facilities or property (including physical co-location) on an undertaking operating an electronic communications network or take measures to facilitate the coordination of public works only after an appropriate period of public consultation during which all interested parties must be given an opportunity to express their views.

Title of aid scheme: Aid for improving telecom services and developing existing or new telecoms infrastructures and networks with the aim of ensuring that enterprises located in business parks and zones and in areas of high business concentration enjoy more competitive conditions in which to expand.

Whereas the provisions to be adopted by Member States will attain the objectives of this Recommendation only if all necessary measures have been taken to ensure that transport undertakings comply with those provisions ; whereas the Treaty does not give the High Authority the power to take action itself to check compliance by those undertakings, nor to take action in the case of any breach, and Member States must therefore themselves be responsible for drawing up their provisions in such a way that an effective check may be kept on transport undertakings and appropriate sanctions applied in cases of breach;

1. Once a common system of turnover tax has been adopted by the Council and brought into force in the Member States, the taxation systems applied in the road and inland waterway sectors to, respectively, carriage of goods by transport undertakings and carriage of goods by other undertakings for their own requirements shall be aligned within each Member State in such a way as to make these systems equivalent in effect.