Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-12-13-Speech-2-343-250"
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"en.20111213.26.2-343-250"2
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"I voted for the recommendation for second reading of the directive of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities. These amendments provide for the exemption of certain entities from mandatory filing of annual accounts, if they meet certain criteria. I have always been in favour of reducing the administrative burden on enterprises. The amendments prepared to the directive (Council Directive 78/660/EEC) will repeal the mandatory requirement for companies to file annual accounts provided that their number of employees does not exceed 10, and that their turnover and balance-sheet total does not exceed a certain amount. Since, in Latvia, small businesses have the opportunity to opt to pay micro-enterprise tax, this additional exemption will only make the existing tax regime more favourable."@en1
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