Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-12-13-Speech-2-342-750"

PredicateValue (sorted: default)
rdf:type
dcterms:Date
dcterms:Is Part Of
dcterms:Language
lpv:document identification number
"en.20111213.26.2-342-750"2
lpv:hasSubsequent
lpv:speaker
lpv:spokenAs
lpv:translated text
"I voted in favour because the publication of annual accounts can be burdensome for micro-entities. At the same time, Member States need to ensure compliance with the obligations laid down by this directive. Accordingly, Member States should be permitted to exempt micro-entities from a general publication requirement, provided that balance sheet information is duly filed, in accordance with national law, with at least one designated competent authority and that the information is transmitted to the business register, from which a copy of the document can be obtained on request. In this case, the obligation laid down in Article 47 of Directive 78/660/EEC to publish all accounting documents in accordance with Article 3(5) of Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent, would not apply. Member States may provide for exemptions from certain obligations under this directive in accordance with paragraphs 2 and 3 in respect of companies which, on their balance sheet dates, do not exceed the limits of two of the three following criteria (micro-entities): balance sheet total: EUR 350 000; net turnover: EUR 700 000; annual number of employees during the financial year: 10. In my opinion, we need to ease the administrative burden faced by micro-entities in the area of accounting because in some EU Member States, these entities are overburdened."@en1

Named graphs describing this resource:

1http://purl.org/linkedpolitics/rdf/English.ttl.gz
2http://purl.org/linkedpolitics/rdf/Events_and_structure.ttl.gz
3http://purl.org/linkedpolitics/rdf/spokenAs.ttl.gz

The resource appears as object in 2 triples

Context graph