What changed between the plenary report and the adopted text

8. Specialised dispute resolution

In order to accelerate dispute resolution concerning S.EUs, an alternative specialised dispute resolution mechanism should be established. Participation in that mechanism should be subject to the consent of the parties involved. Disputes relating to individual and collective labour law should be excluded from that mechanism, and jurisdiction in such cases should be determined in accordance with Articles 20 to 23 of Regulation (EU) No 1215/2012.

Change 29

Changed:Member States should furthermore consider introducing a special panel within their national courts – either one panel within one specific court at the national level or one panel within one specific court in each federal entity, depending on the national judicial system in question. Such panels should be dedicated to resolving civil law disputes between companies relating to the S.EU corporate form, disputes arising from or in connection with the acquisition of S.EUs or shares in S.EUS.EU, and disputes between an S.EU and members of its management or supervisory board. Member States should ensure that proceedings before such panels can be conducted in English, provided that the parties involved consent.

Change 30

Changed:9. Impact Assessment,assessment, Reviewreview and Evaluationevaluation

The effectiveness of the 28th regime in promoting innovation, enhancing competitiveness, safeguarding legal certainty and preventing regulatory circumvention of Union and national social and labour standards should be continuously monitored.

The Commission should conduct and publish a comprehensive and transparent impact assessment at the same time as any new legislative proposal related to the 28th regime, with a focus on social, fiscal and legal consequences, as well as risks of weakening Union and national protection standards. To ensure legal certainty and coherence, the Commission should also assess existing national models and best practices, such as the functionality of national corporate registries, and automated digital processes that facilitate company creation while maintaining high standards of transparency and accountability. The Commission should specifically explore ways to optimise procedures to ensure that the entire registration process, including additional verifications and compliance checks, can be completed within 48 hours, without affecting legal certainty and in accordance with procedural safeguards.

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Changed:The Commission should further ensure a comprehensive review and, where necessary, a revision of the 28th Regimeregime at regular intervals, including an assessment of its adoption rates among companies, in particular SMEs, start-ups, and scale-ups, its alignment with evolving business and societal needs, the Union’s competitiveness, social protection and employmentemployment, and its overall fitness for purpose.

The Commission should evaluate and report to the European Parliament, the Council and the European Economic and Social Committee on the potential effect of the legislative act on the development and economic growth of SMEs and the compliance with and impact on Union and national labour law and worker protection standards every 4 years to ensure adaptability to new challenges. That report should, where appropriate, be accompanied by legislative proposals for revision.