Annual accounts of certain types of companies as regards micro-entities ***II European Parliament legislative resolution of 13 December 2011 on the Council position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities (10765/1/2011 – C7-0323/2011 – 2009/0035(COD))#P7_TC2-COD(2009)0035 Position of the European Parliament adopted at second reading on 13 December 2011 with a view to the adoption of Directive 2012/…/EU of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities
Date: 2011-12-13
Institutions: Committee on Legal Affairs, European Parliament
Subjects: balance sheet, micro-enterprise, publication of accounts








CE2013168EN.01015001.xml










14.6.2013   


EN


Official Journal of the European Union


CE 168/150





Tuesday 13 December 2011Annual accounts of certain types of companies as regards micro-entities ***II
P7_TA(2011)0563
European Parliament legislative resolution of 13 December 2011 on the Council position at first reading with a view to the adoption of a directive of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities (10765/1/2011 – C7-0323/2011 – 2009/0035(COD))
2013/C 168 E/37
(Ordinary legislative procedure: second reading)

The European Parliament,






—


having regard to the Council position at first reading (10765/1/2011 – C7-0323/2011),










—


having regard to the opinion of the European Economic and Social Committee of 15 July 2009 (1),










—


having regard to its position at first reading (2) on the Commission proposal to Parliament and the Council (COM(2009)0083),










—


having regard to the undertaking given by the Council representative by letter of 23 November 2011 to approve Parliament’s position at second reading, in accordance with Article 294(8)(a) of the Treaty on the Functioning of the European Union,










—


having regard to Article 294(7) of the Treaty on the Functioning of the European Union,










—


having regard to Rule 66 of its Rules of Procedure,










—


having regard to the recommendation for second reading of the Committee on Legal Affairs (A7-0393/2011),










1.


Adopts its position at second reading hereinafter set out;










2.


Instructs its President to forward its position to the Council, the Commission and the national parliaments.






(1)  OJ C 317, 23.12.2009, p. 67.

(2)  OJ C 349 E, 22.12.2010, p. 111.


Tuesday 13 December 2011P7_TC2-COD(2009)0035
Position of the European Parliament adopted at second reading on 13 December 2011 with a view to the adoption of Directive 2012/…/EU of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Directive 2012/6/EU.)