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  3 Hits ec.europa.eu  
Die Zahlen zeigen aber auch, dass etwa ein Drittel von ihnen innerhalb von drei Jahren aufgeben und dass nach fünf Jahren nur noch die Hälfte der Unternehmen existiert. Aus diesem Grund gibt es eine eine ganze Reihe von Einrichtungen, die diesen angehenden Unternehmerinnen und Unternehmern Beratung anbieten, so auch BGE Auvergne.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
En 2009, près de 584 000 Françaises et Français ont pris la décision de se mettre à leur compte et de monter leur propre entreprise, 75 % de plus par rapport à l’année précédente. Cependant, les statistiques indiquent qu’environ un tiers de ces entreprises fermeront dans les trois ans et que près de la moitié d’entre elles déposeront le bilan dans les cinq ans. C’est pourquoi de nombreux organismes offrent des services de conseil à ces nouveaux entrepreneurs. C’est le cas de BGE Auvergne, qui appartient à un réseau national et bénéficie du soutien du FSE. Grâce à une formation de trois mois et à des ateliers, l’organisation guide les futurs entrepreneurs qui souhaitent créer ou reprendre une entreprise en leur offrant de l’aide et une pépinière. BGE Auvergne vise à aider les jeunes entreprises à passer le cap difficile des premières années et à assurer leur viabilité à long terme.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
Close on 584 000 French men and women took the step to become their own boss and launch their own companies in 2009 – an increase of 75% compared to the previous year. However, statistics show that around a third will close within three years and nearly a half within five years. This is why many organisations offer guidance and counselling to these budding entrepreneurs, among them BGE Auvergne. Part of a national network, BGE Auvergne is supported by the ESF. Through three-month training and workshop sessions the organisation guides prospective entrepreneurs who want to start a new business or relaunch an existing one – and then offers help and incubation facilities when they decide to start up their businesses. The aim of BGE Auvergne is to help new start-ups get through the difficult first years and ensure their longer-term sustainability.
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Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture.
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... View Listing Details »
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... Visualizzare dettagli delle inserzioni »
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... Προβολή λεπτομερειών καταχώρισης »
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... Details aanbieding weergeven »
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... 掲載の詳細を表示 »
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... 리스팅 상세내용 보기 »
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... Просмотреть Детали Объекта Недвижимости »
Adorable Horse Farm in Glyndon Area. 3 Bed/4 Full Ba Open Floor Plan, 7 Stall Barn, Board Fence, Automatic Waterer, Inground Pool, Stocked Pond, 26 Deeded Acres Plus 14 Acres BGE Perennial Use Pasture. New Roof In 2012, New Carpet, Refinished Oak... Visa listinformation »
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Dazu gehören auch die Bedürfnisse der Fahrenden. In diesem Kontext ist der Bundesgerichtsentscheid  vom 28. März 2003 (BGE 129 II 321) hervorzuheben. Das Bundesgericht anerkennt in diesem Entscheid das Recht der Fahrenden auf angemessene Stand- und Durchgangsplätze und statuiert, dass diese bei der Raumplanung vorgesehen und gesichert werden müssen.
L’art. 8 de la Constitution fédérale sur l’interdiction de discriminer est la norme fondamentale pour la protection des minorités. Du fait de leur mode de vie se distinguant de celui de la population majoritaire en Suisse, il faut également prendre en considération les besoins des gens du voyage au niveau de l’aménagement du territoire. Selon l’art. 3 al. 3 de la Loi sur l’aménagement du territoire, les territoires doivent être aménagés selon les besoins de la population. Les besoins des gens du voyage en font également partie. Dans ce contexte, on citera l’arrêt du Tribunal fédéral du 28 mars 2003 (ATF 129 II 321). Le Tribunal fédéral reconnaît dans cet arrêt le droit des gens du voyage de disposer d’aires de séjour et de transit adaptées et statue que celles-ci doivent être prévues et garanties lors de la planification de l’aménagement du territoire. Au niveau de la Confédération, il est de plus en plus reconnu que la position des gens du voyage doit encore être renforcée. Ainsi, le Conseil fédéral a créé en 1997 la fondation « Assurer l’avenir des gens du voyage suisses » sur la base de la loi fédérale du 7 octobre 1994. Cette fondation a pour but de contribuer au maintien et à l’amélioration des conditions de vie des gens du voyage en Suisse.
Norma chiave per la protezione delle minoranze è il divieto di discriminazione ai sensi dell'art. 8 della Costituzione federale. A causa dello stile di vita diverso da quello della maggioranza degli abitanti della Svizzera, anche dal punto di vista della pianificazione del territorio si pongono, nel rapporto con i nomadi, particolari requisiti. Secondo l'art. 3 cpv.  3 della Legge sulla pianificazione del territorio, gli insediamenti vanno pianificati nel rispetto delle esigenze della popolazione, quindi tenendo conto anche delle esigenze dei nomadi. In questo contesto va evidenziata la sentenza del Tribunale federale del 28 marzo 2003 (BGE 129 II 321). Il Tribunale federale riconosce in questa decisione il diritto dei nomadi a disporre di adeguate aree di sosta fisse e temporanee, stabilendo che queste debbano essere previste e garantite nella pianificazione del territorio. A livello federale si è affermata la convinzione che la posizione dei nomadi debba essere ulteriormente rafforzata. Pertanto il Governo federale ha dato vita nel 1997, sulla base della Legge federale del 7 ottobre 1994, alla Fondazione «Un futuro per i nomadi svizzeri», allo scopo di garantire e migliorare le condizioni di vita dei nomadi in Svizzera.
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Berlin Warszawa Express (BWE) und Berlin Gdansk Express (BGE) sind Schnellzüge von Berlin nach Warschau und Danzig. Die Namen BWE und BGE sind...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
Berlin Warsaw Express (BWE) and Berlin Gdansk Express (BGE) are express trains between Berlin and Warsaw and Gdansk. The brand names BWE and BGE...
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Fiskalische Belastungen können diese Problematik zusätzlich verstärken. Der Bundesgerichtsentscheid betreffend Erbenholding und Verkäuferdarlehen (BGE 2A.331/2003) hat die Situation zusätzlich akzentuiert.
Une question souvent débattue à propos de la transmission d'entreprise est le financement, car les difficultés de financement sont la cause la plus fréquente de l'échec d'une succession. Les charges fiscales peuvent aggraver le problème, et l'arrêt du Tribunal fédéral concernant la holding d'héritiers et le prêt du vendeur (ATF 2A.331/2003) a encore durci la situation. En matière de transmission, les questions fiscales ne semblent pourtant pas brider la majorité (78 %) des entreprises interrogées.
Un tema centrale e molto discusso in relazione alla successione dell'impresa è la questione del finanziamento. Le difficoltà incontrate nel finanziamento costituiscono la causa più frequente di insuccesso nella ricerca di una successione. Gli oneri fiscali possono accentuare ulteriormente il problema. La sentenza del Tribunale federale sulle holding di eredi e sui prestiti del venditore (DTF 2A.331/2003) ha inasprito ancora la situazione. Le questioni fiscali non sembrano tuttavia costituire un limite per la maggioranza (78 %) delle imprese al momento della successione.
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Bundesgerichtsentscheid vom 16. März 2012 (BGE 138 IV 106)
Arrêt du Tribunal fédéral du 16 mars 2012 (ATF 138 IV 106)
Decisione del Tribunale federale del 16 marzo 2012 (DTF 138 IV 106)
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Leitentscheid BGE 9C_54/2014 (Obwalden gegen Nidwalden)
La décision ATF 9C_54/2014 (Canton Obwald contre Canton Nidwald) en allemand
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Die Leitentscheide des Bundesgerichts erhalten einen zusätzlichen Link "Referenzen finden" im Titel. Dieser löst eine Suche nach Dokumenten aus, welche den BGE zitieren. Dabei wird in allen Datenbanken gesucht.
Les arrêts principaux des Tribunaux fédéraux contiennent, dans le titre, un lien supplémentaire « Trouver des références ». Ce dernier entreprend une recherche dans les documents citant des arrêts des Tribunaux fédéraux. La recherche sera effectuée dans toutes les bases de données.
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• Am 28. März 2003 hat das Bundesgericht (BGE 129 II 321, E.3.2.) bestätigt, dass das Anliegen der Fahrenden auf Erhalt ihrer Identität verfassungsrechtlichen und völkerrechtlichen Schutz geniesst und dass die Bedürfnisse der Fahrenden im Rahmen der Raumplanung zu berücksichtigen sind.
• Le 28 mars 2003, le Tribunal fédéral (ATF 129 II 321, considérant 3.2.) confirme que le droit des gens du voyage à la préservation de leur identité est garanti par la Constitution et par le droit international et que les besoins des gens du voyage doivent être pris en compte dans le cadre de la réglementation sur l'aménagement du territoire.
che la richiesta dei nomadi di conservare la loro identità gode della protezione del diritto costituzionale e internazionale e che le esigenze dei nomadi nell’ambito della pianificazione del territorio devono essere prese in considerazione.
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