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Legal proposals

As part of the simplification programme, the Commission services presented following legislative proposals:

26.02.2009 Commission proposal for major burden reduction for micro entities

18.06.2009 Fast track modification of the Fourth and Seventh Company law Directives as regards certain disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts

  • Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts – OJ L164, 26.06.2009
  • Impact assessmentpdf Choose translations of the previous link 
  • Executive summarypdf Choose translations of the previous link  of the Impact Assessment

 

21.03.2012 DIRECTIVE 2012/6/EUpdf OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities – OJ L81