Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-12-13-Speech-2-342-000"
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"en.20111213.26.2-342-000"2
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"The European Council of 8-9 March 2007 stressed in its conclusions that reducing administrative burdens is important for boosting the European economy and that a strong joint effort to reduce administrative burdens within the EU is necessary. Accounting has been identified as one of the key areas for reducing administrative burdens for companies within the EU. The High-Level Group of Independent Stakeholders on Administrative Burdens, in its opinion of 10 July 2008, called for rapid enactment of an option for Member States to exempt micro-entities from the obligation to draw up annual accounts in accordance with Directive 78/660/EEC. Subsequently, in its resolution of 18 December 2008 on accounting requirements as regards small and medium-sized enterprises, particularly micro-entities, the European Parliament called on the Commission to present a legislative proposal that would allow Member States to exempt micro-entities from the scope of this directive. The objective of this directive, namely, to reduce administrative burdens on micro-entities, cannot be achieved to a sufficient degree by the Member States, and therefore, because of its effects, can be better achieved at EU level. For this reason, too, it would be appropriate to amend Directive 78/660/EEC accordingly."@en1
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