Self-employment is the state of working for oneself rather than an employer. Tax authorities will generally view a person as self-employed if the person chooses to be recognised as such or if the person is generating income for which a tax return needs to be filed. In the real world, the critical issue for tax authorities is not whether a person is engaged in business activity but whether the activity is profitable and therefore potentially taxable. In other words, the trading is likely to be ignored if there is no profit, so occasional and hobby- or enthusiast-based economic activity is generally ignored by tax authorities. Self-employed people are usually classified as a sole proprietor, independent contractor, or as a member of a partnership.
The European Agency for Safety and Health at Work (EU-OSHA) is a decentralised agency of the European Union with the task of collecting, analysing and disseminating relevant information that can serve the needs of people involved in safety and health at work. Set up in 1994 by Council Regulation (EC) No 2062/94 of 18 July 1994, EU-OSHA is based in Bilbao, Spain, where it has a staff of occupational safety and health, communication and administrative specialists. William Cockburn is the current Interim Executive Director of EU-OSHA. Council Regulation (EC) No 2062/94 was replaced by Regulation (EU) 2019/126 on the 20 February 2019.
The European Union Agency for Criminal Justice Cooperation (Eurojust) is an agency of the European Union (EU) dealing with judicial co-operation in criminal matters among agencies of the member states. It is seated in The Hague, Netherlands. Established in 2002, it was created to improve handling of serious cross-border and organised crime by stimulating investigative and prosecutorial co-ordination.
The agencies of the European Union are bodies of the European Union and the Euratom established as juridical persons through secondary EU legislation and tasked with a specific narrow field of work.
The European Trade Union Confederation (ETUC) is the major trade union organisation representing workers at the European level. In its role as a European social partner, the ETUC works both in a consulting role with the European Commission and negotiates agreements and work programmes with European employers. It coordinates the national and sectoral policies of its affiliates on social and economic matters, particularly in the framework of the EU institutional processes, including European economic governance and the EU Semester.
European Union citizenship is afforded to all nationals of member states of the European Union (EU). It was formally created with the adoption of the 1992 Maastricht Treaty, at the same time as the creation of the EU. EU citizenship is additional to, as it does not replace, national citizenship. It affords EU citizens with rights, freedoms and legal protections available under EU law.
The European Structural and Investment Funds are financial tools governed by a common rulebook, set up to implement the regional policy of the European Union, as well as the structural policy pillars of the Common Agricultural Policy and the Common Fisheries Policy. They aim to reduce regional disparities in income, wealth and opportunities. Europe's poorer regions receive most of the support, but all European regions are eligible for funding under the policy's various funds and programmes. The current framework is set for a period of seven years, from 2021 to 2027.
In the European Union education is at the responsibility of its Member States and their Ministries of education that they have; in such, the European Union institutions play only a supporting and overseeing role. According to Art. 165 of the Treaty on the Functioning of the European Union, the Community
shall contribute to the development of quality education by encouraging cooperation between Member States, through actions such as promoting the mobility of citizens, designing joint study programmes, establishing networks, exchanging information or teaching languages of the European Union. The Treaty also contains a commitment to promote life-long learning for all citizens of the Union.
The Transfer of Undertakings Regulations 2006 known colloquially as TUPE and pronounced TU-pee, are the United Kingdom's implementation of the European Union Transfer of Undertakings Directive. It is an important part of UK labour law, protecting employees whose business is being transferred to another business. The 2006 regulations replace the old 1981 regulations which implemented the original Directive. The law has been amended in 2014 and 2018, and various provisions within the 2006 Regulations have altered.
The European Union Agency for Cybersecurity – self-designation ENISA from the abbreviation of its original name – is an agency of the European Union. It is fully operational since September 1, 2005. The Agency is located in Athens, Greece and has offices in Brussels, Belgium and Heraklion, Greece.
Interreg is a series of programmes to stimulate cooperation between regions in and out of the European Union (EU), funded by the European Regional Development Fund. The first Interreg started in 1989. Interreg IV covered the period 2007–2013. Interreg V (2014–2020) covers all 27 EU member states, the EFTA countries, six accession countries and 18 neighbouring countries. It has a budget of EUR 10.1 billion, which represents 2.8% of the total of the European Cohesion Policy budget. Since the non EU countries don't pay EU membership fee, they contribute directly to Interreg, not through ERDF.
EQUAL was a Community Initiative within the European Social Fund of the European Union. It concerned “transnational co-operation to promote new means of combating all forms of discrimination and inequalities in connection with the labour market”. It ran from 2001 till 2007 with a budget of some €3 billion of EU resources, matched by a similar sum from national resources.
The Treaty on the Functioning of the European Union (TFEU) is one of two treaties forming the constitutional basis of the European Union (EU), the other being the Treaty on European Union (TEU). It was previously known as the Treaty Establishing the European Community (TEC).
European labour law regulates basic transnational standards of employment and partnership at work in the European Union and countries adhering to the European Convention on Human Rights. In setting regulatory floors to competition for job-creating investment within the Union, and in promoting a degree of employee consultation in the workplace, European labour law is viewed as a pillar of the "European social model". Despite wide variation in employment protection and related welfare provision between member states, a contrast is typically drawn with conditions in the United States.
The Single European Railway Directive 20122012/34/EU is an EU Directive that regulates railway networks in European Union law. This recast the "First Railway Directive" or "Package" from 1991, and allows open access operations on railway lines by companies other than those that own the rail infrastructure. The legislation was extended by further directives to include cross border transit of freight.
The Body of European Regulators for Electronic Communications (BEREC) is the body in which the regulators of the telecommunications markets in the European Union work together. Other participants are the representatives of the European Commission, as well as telecommunication regulators from the member states of the EEA and of states that are in the process of joining the EU.
The Juncker Commission was the European Commission in office from 1 November 2014 to 30 November 2019. Its president was Jean-Claude Juncker, who presided over 27 other commissioners. In July 2014, Juncker was officially elected to succeed José Manuel Barroso, who completed his second five-year term in that year.
The European Labour Authority (ELA) is an agency of the European Union tasked with coordinating and supporting the enforcement of EU law on labour mobility. Its activities started on 17 October 2019 and the agency is expected to reach a yearly budget of €50 million and 140 staff by 2024. Bratislava, Slovakia is the agency's host city.
