Local view for "http://purl.org/linkedpolitics/eu/plenary/2010-03-08-Speech-1-190"
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"en.20100308.19.1-190"2
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"Mr President, Commissioner, ladies and gentlemen, as both the rapporteur and the Commissioner have observed, this proposal for a directive does indeed follow a vote in Parliament.
Nevertheless, the Group of the Progressive Alliance of Socialists and Democrats in the European Parliament is still critical of this proposal, because it risks being turned against the people we want to support. In wishing to lighten the load for businesses, we risk depriving them of the conditions of transparency and trust that are indispensable to their management and to the dynamism of their activity.
First of all, I believe that we must be clear about the thresholds and on what exactly a micro-entity is. It is a small or medium-sized enterprise with more than 10 employees and a turnover in excess of EUR 1 million. Whichever Member State you look at, that represents the large majority of businesses.
It may be true that they are local and have little presence in the Community market, but that does not mean that accounting rules will be abolished for them. They will have to confront accounting rules whenever they want to deal with a banking body or with partners, or negotiate with fiscal, economic and social institutions. Accounting rules will then be imposed on them and they may have to pay a higher price than they would for ordinary accounting in order to satisfy criteria that they will not necessarily overcome.
I do not want to see progress towards a system in which the obligation to draw up annual accounts is then imposed outside of the common European Union framework. That is not just a problem of competition. It is a quite simply an issue of economic integration and Community law, and of equal treatment for all businesses in the European Union.
Having said that, it is quite clear that the simplification of the accounting obligations for SMEs is necessary. There are, incidentally, three initiatives working towards that aim: the proposal that we are discussing today; the International Financial Reporting Standards system; and the review of the fourth and seventh Accounting Directives, on which the European Commission should soon be making some proposals.
We were promised these proposals for 2010. It would seem that the period has been extended, but I do not think that this extension is reason enough to rush and do a half-hearted job, for these three proposals, whilst sharing the same purpose, will perhaps not be articulated in the same way and it seems to me, Commissioner, to be preferable and clearer for businesses if we give them a single, general response allowing them to reconcile the simplification of obligations that everyone wants with the reality of life in the small businesses that need it.
The current problem is that the European Commission is delaying in proposing a review of these directives, which is detrimental to our consideration of the issue. I therefore call on the European Commission to speed up the dialogue on this issue of exemption, which is currently dividing both economic institutions and economic circles in Europe, and to prepare an impact assessment."@en1
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