Opinion Of The Commission pursuant to Article 294(7) (c) of the Treaty on the Functioning of the European Union, on the European Parliament’s amendment[s]to the Council’s position regarding the proposal for 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

Article 294(7)(c) of the Treaty on the Functioning of the European Union provides that the Commission is to deliver an opinion on the amendments proposed by the European Parliament at second reading. The Commission sets out its opinion below on the amendments proposed by the Parliament.

EUR-Lex: COM(2012)001: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:001:FIN

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