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cepPolicyBrief
Single Market & Competition
Annual Accounts of Micro-Entities (Directive)
cepPolicyBrief
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The option to exempt micro-entities from the obligation to draw up annual accounts takes into account the particular conditions under which micro-entities operate. The proposed Directive is generally suitable to ease administrative burdens on micro-entities. However, it will lead to smaller saving as expected by the Commission. Distortions of competition possibly resulting from this new option are marginal and justifiable.
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Annual Accounts of Micro-Entities COM(2009) 83 (publ. 07.29.2014) | 83 KB | Download | |
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