Adopted by the Plenary Council in ordinary session on 10 June 2013The Opinion takes a positive view of the bill's intentions, especially as regards measures aimed at facilitating the startup, development and consolidation of economic activities by the self-employed and small and medium-sized firms, for which there is broad demand. But the Council also makes some critical remarks on the bill: The aim of the bill is uncertain. It mixes measures to support entrepreneurs with others aimed at encouraging the development of economic activity in general or companies' growth abroad. The definition of "entrepreneur" (a physical or legal person carrying out an economic activity) is worth noting. The Council considers that only physical persons can be described as entrepreneurs, and only in the initial phase of their entrepreneurial projects, and it deems that, as this concept is intended to be given a legal dimension, the bill should define it more precisely. Moreover the implicit exclusion of cooperatives and worker-owned companies appears inexplicable. This bill is, in the Council's view, a complex and diverse text with a overlaid amendments of varying scope and differing purpose affecting various spheres of law, with changes in commercial, tax, administrative, immigration and other legislation. The Council criticises the way that the bill leaves many significant issues to regulatory implementation (the special VAT scheme, regulation of internationalisation securities and bonds, the penalty system applicable to notarial electronic agenda requirements, or the legal arrangements for student enterprises). The Opinion regrets the lack of provisions, given the current context of severe economic crisis, to mitigate the restriction of credit suffered by Spanish companies. The many regional and local provisions in this field should be linked up coherently with the national legislation. The Council notes the lack of social provisions taking account of the initial difficulties faced by women when starting business activities or discriminating positively to favour disabled people and, generally, promoting the social economy. It also deems that the bill should give special attention to technology-based businesses, start-ups and rural entrepreneurialism. The Council expresses concern that a bill such as this includes not a single mention of the involvement of the social partners in decision-making.