Europaparlaments- og rådsdirektiv 2012/6/EU av 14. mars 2012 som endrer rådsdirektiv 78/660/EF om årsregnskapene for visse selskapsformer når det gjelder mikroselskaper
Ansvarlig departement: Finansdepartementet
Sakstype: Direktiv
Behandlende organ: EFTA/EØS: vurderer EØS-relevans og -innlemmelse
Saksområde: Selskapsrett (EØS-avtalens vedlegg 22)
BAKGRUNN - I (fra Rådets pressemelding 21.2.2012, engelsk utgave)
Micro-enterprises - Exemption from accounting reporting obligations
The Council adopted a directive aimed at exempting very small companies from accounting and financial reporting obligations (79/11 and 6202/12 ADD1 REV1), following an agreement with the European Parliament at second reading.
The new provisions have the potential to significantly reduce the administrative burden for those companies not exceeding the limits of two of the following criteria: a balance sheet total of EUR 350 000, a net turnover of EUR 700 000 and an average of ten employees during the financial year.
The directive will allow member states to exempt micro-enterprises from the publication of annual accounts. This optional exemption will be compatible with national obligations to keep records showing the company's business transactions and financial situation.
BAKGRUNN - II (fra kommisjonsforslaget, engelsk utgave)
The objective of this proposal of an amendment to the Directive 78/660/EEC on the annual accounts of certain types of companies (4th Company Law Directive) is to simplify the business environment and particularly the financial reporting requirements for micro-entities in order to enhance their competitiveness and release their growth potential. The changes should lead to reduced administrative burden while safeguarding adequate protection and information to stakeholders and enable alignment of the micro-entities' reporting requirements with the real needs of users and preparers.
