Database on German and European Economic Law

 Directive 2012/6/EU

I. Description

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. General Information

Title

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

Status
Repealed
Directive
2012/6/EU
Source
O.J. EU No L (Legislation), Edition 3, Year 2012, p.81
Adoption
03/14/2012
Promulgation
03/21/2012
Character
Regular Act
Legal Basis
Art. 50 AEUV
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text :
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:
03/14/2012 (A)
Verkuendung:
03/21/2012 (P)
(A) Adoption | (P) Promulgation

2. Legislative History

Datum
Typ / Titel
Textfassungen
01/11/2012
Opinion of the Commission
COM(2012) 1
09/23/2011
Communication from the Commission
COM(2011) 589 final
09/12/2011
Council Common Position
ABL. 2011/C 337 E/01
03/10/2010
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. Comments

Datum
Stellungnahme
Textfassungen
05/22/2009
DATEV eG
Comment on: Kommissionsvorschlag

4. Legal Impact

Auswirkungstyp
Richtlinie
Textfassungen
Amendment
  Directive 78/660/EEC

Legend

Legislative Act Status

Documents

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legislative History
3. Comments
4. Legal Impact
IV. Umsetzung in den Mitgliedstaaten
1. Implementation in Germany