# Company law: annual accounts of micro-entities

European Parliament procedure 2009/0035(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 7th term, committee ECON / JURI). Stage: Procedure completed. 34 committee amendments tabled by 13 Members between 2009-10-02 and 2009-10-21.

## What the amendments focus on

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.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Sharon BOWLES | United Kingdom | ALDE | 5 | https://amendeu.com/md/meps/33570.md |
| Diogo FEIO | Portugal | PPE | 5 | https://amendeu.com/md/meps/96977.md |
| Klaus-Heiner LEHNE | Germany | PPE | 5 | https://amendeu.com/md/meps/2224.md |
| Enikő GYŐRI | Hungary | PfE | 4 | https://amendeu.com/md/meps/96830.md |
| Werner LANGEN | Germany | PPE | 3 | https://amendeu.com/md/meps/1928.md |
| Corien WORTMANN-KOOL | Netherlands | PPE | 3 | https://amendeu.com/md/meps/28167.md |
| Markus FERBER | Germany | PPE | 3 | https://amendeu.com/md/meps/1917.md |
| Georgios PAPASTAMKOS | Greece | PPE | 3 | https://amendeu.com/md/meps/28572.md |
| Hans-Peter MARTIN | Austria | NI | 2 | https://amendeu.com/md/meps/4238.md |
| Wolf KLINZ | Germany | ALDE | 1 | https://amendeu.com/md/meps/28244.md |
| Dirk STERCKX | Belgium | ALDE | 1 | https://amendeu.com/md/meps/4243.md |
| Sylvie GOULARD | France | ALDE | 1 | https://amendeu.com/md/meps/97137.md |
| Françoise CASTEX | France | S&D | 1 | https://amendeu.com/md/meps/28148.md |

## Official source documents

- PE429.559: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-429.559+01+DOC+PDF+V0//EN&language=EN
- PE429.641: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-429.641+01+DOC+PDF+V0//EN&language=EN
- PE430.367: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-430.367+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2009-0035-COD · machine-readable: https://amendeu.com/data/dossiers/2009-0035-COD.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2009-0035-COD
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