Procedure
Company law: annual accounts of micro-entities
2009/0035(COD)·7th term·ECON / JURI·COD - Ordinary legislative procedure (ex-codecision procedure)·Completed
Subjects: Company law · Small and medium-sized enterprises (SME), craft industries · Financial management of undertakings, business loans, accounting · Business environment, reduction of the administrative burdens
Rapporteur (the Member appointed to lead Parliament's work on this text): LEHNE Klaus-Heiner (PPE)
Summary
This dossier concerns company law and the annual accounts of micro-entities. The amendments would allow Member States to exempt micro-entities from reporting obligations subject to balance-sheet, turnover and cross-border-trade thresholds, with simplified accounting, while some committee opinions propose rejecting the Commission proposal pending a general revision of the 4th and 7th Company Law Directives and an impact assessment. Several amendments state that the European Parliament rejects the proposal.
Procedure timeline
- Committee amendments tabled2 Oct 2009 – 21 Oct 2009
- Procedure completed
34
Amendments
distinct, in window
13
Members
tabled at least one
2
Committees
2 Oct 2009 – 21 Oct 2009
Dates
Official amendment documents
Connections
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Members who amended this procedure
13 Members · by amendment count1
Sharon BOWLES
ALDE · 🇬🇧 United Kingdom
5(4 solo)
2Diogo FEIO
European People's Party (EPP) · 🇵🇹 Portugal
5(5 solo)
3Klaus-Heiner LEHNE
European People's Party (EPP) · 🇩🇪 Germany
5(5 solo)
4Enikő GYŐRI
Patriots for Europe · 🇭🇺 Hungary
4(4 solo)
5Werner LANGEN
European People's Party (EPP) · 🇩🇪 Germany
3
6Corien WORTMANN-KOOL
European People's Party (EPP) · 🇳🇱 Netherlands
3
7Markus FERBER
European People's Party (EPP) · 🇩🇪 Germany
3(3 solo)
8Georgios PAPASTAMKOS
European People's Party (EPP) · 🇬🇷 Greece
3(3 solo)
9Hans-Peter MARTIN
Non-attached · 🇦🇹 Austria
2(2 solo)
10Wolf KLINZ
ALDE · 🇩🇪 Germany
1
11Dirk STERCKX
ALDE · 🇧🇪 Belgium
1
12Sylvie GOULARD
ALDE · 🇫🇷 France
1
13Françoise CASTEX
Socialists & Democrats · 🇫🇷 France
1(1 solo)
The amendments, in full text
34 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
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