德国和欧盟经济法数据库

 法律指令 2012/6/EU

I. 描述

Commission Recommendation 2003/361/EC ( 3 ) defines micro, small and medium-sized enterprises. However, consultations with Member States have indicated that the size criteria for micro-enterprises in that Recommendation may be too high for accounting purposes. Therefore, a sub-group of micro-enterprises, so-called "micro-entities", should be introduced to cover companies with lower size criteria for balance sheet total and net turnover than those laid down for micro- enterprises.

II. 基本信息

标题

Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities

状态
废除
法律指令
2012/6/EU
官方. 版本
公告. EU 号. L (Legislation), 公布 3, 年 2012, S.81
日期
2012/03/14
公告
2012/03/21
法案
普通的法律法案
法律基础
Art. 50 AEUV
法的实施
Codecision procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 :
Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities

  2012/6/EU

Beschluss:
2012/03/14 (D)
Verkuendung:
2012/03/21 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
2012/01/11
Opinion of the Commission
COM(2012) 1
2011/09/23
Communication from the Commission
COM(2011) 589 final
2011/09/12
Council Common Position
ABL. 2011/C 337 E/01
2010/03/10
Report of the European Parliament - 1st reading
ABL. 2010/C 349 E/28
Opinion of the European Economic and Social Committee
ABL. 2009/C 317/11
Proposal
COM(2009) 83

3. 意见

Datum
Stellungnahme
Textfassungen
2009/05/22
DATEV eG
相关意见: Kommissionsvorschlag

4. 影响

Auswirkungstyp
Richtlinie
Textfassungen
修改
  法律指令 78/660/EEC

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本
2. 发生史
3. 意见
4. 影响
IV. Umsetzung in den Mitgliedstaaten
1. 在德国的实施