Procedure File: 2009/0035(COD)

2009/0035(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)
Directive

Company law: annual accounts of micro-entities

Amending 4th Directive 78/660EEC

Subject
3.45.01 Company law
3.45.02 Small and medium-sized enterprises SMEs, craft industries
3.45.03 Financial management of undertakings, business loans, accounting
3.45.08 Business environment, reduction of the administrative burdens

Procedure completed

Please go to Documentation gateway for any follow-up documents.

Key players

European Parliament

Committee responsible	Rapporteur	Appointed
JURI Legal Affairs	LEHNE Klaus-Heiner	02/09/2009

Former committee responsible	Former rapporteur	Appointed
JURI Legal Affairs	LEHNE Klaus-Heiner	02/09/2009
JURI Legal Affairs

Former committee for opinion	Former rapporteur for opinion	Appointed
ECON Economic and Monetary Affairs	STERCKX Dirk	21/07/2009
ECON Economic and Monetary Affairs

Council of the European Union

Council configuration

Meeting

Date

Economic and Financial Affairs ECOFIN

3148

21/02/2012

Former Council configuration
Competitiveness (Internal Market, Industry, Research and Space)	3094	30/05/2011
Competitiveness (Internal Market, Industry, Research and Space)	2963	24/09/2009

European Commission

Commission DG

Internal Market and Services

Commissioner

BARNIER Michel

Key events

26/02/2009	Legislative proposal published	COM(2009)0083	Summary
09/03/2009	Committee referral announced in Parliament, 1st reading/single reading
24/09/2009	Debate in Council		Summary
19/10/2009	Committee referral announced in Parliament, 1st reading/single reading
28/01/2010	Vote in committee, 1st reading/single reading		Summary
03/02/2010	Committee report tabled for plenary, 1st reading/single reading	A7-0011/2010
08/03/2010	Debate in Parliament
10/03/2010	Decision by Parliament, 1st reading/single reading	T7-0052/2010	Summary
10/03/2010	Results of vote in Parliament
12/09/2011	Council position published	10765/1/2011	Summary
13/10/2011	Committee referral announced in Parliament, 2nd reading
22/11/2011	Vote in committee, 2nd reading
23/11/2011	Committee recommendation tabled for plenary, 2nd reading	A7-0393/2011	Summary
13/12/2011	Decision by Parliament, 2nd reading	T7-0563/2011	Summary
21/02/2012	Act approved by Council, 2nd reading
14/03/2012	Final act signed
14/03/2012	End of procedure in Parliament
21/03/2012	Final act published in Official Journal

Technical information

Procedure reference	2009/0035(COD)
Procedure type	COD - Ordinary legislative procedure (ex-codecision procedure)
Procedure subtype	Legislation
Legislative instrument	Directive
	Amending 4th Directive 78/660EEC
Legal basis	Treaty on the Functioning of the EU TFEU 050-p1; Treaty on the Functioning of the EU TFEU 294-p7-ac
Stage reached in procedure	Procedure completed
Committee dossier	JURI/7/06165

Documentation gateway

European Parliament

Committee draft report	PE421.432	20/03/2009
Amendments tabled in committee	PE429.641	13/10/2009
Amendments tabled in committee	PE430.367	21/10/2009
Committee report tabled for plenary, 1st reading/single reading	A7-0011/2010	03/02/2010
Text adopted by Parliament, 1st reading/single reading	T7-0052/2010	10/03/2010	Summary
Committee draft report	PE473.823	18/11/2011
Committee recommendation tabled for plenary, 2nd reading	A7-0393/2011	23/11/2011	Summary
Text adopted by Parliament, 2nd reading	T7-0563/2011	13/12/2011	Summary

Council of the EU

Council statement on its position	13133/2011	05/09/2011
Council position	10765/1/2011	12/09/2011	Summary

European Commission

Legislative proposal	COM(2009)0083	26/02/2009	Summary
Document attached to the procedure	SEC(2009)0206	26/02/2009
Document attached to the procedure	SEC(2009)0207	26/02/2009
Commission response to text adopted in plenary	SP(2010)2013	15/04/2010
Commission communication on Council's position	COM(2011)0589	23/09/2011	Summary
Commission opinion on Parliament's position at 2nd reading	COM(2012)0001	11/01/2012	Summary

Other institutions

Economic and Social Committee: opinion, report

CES1192/2009

15/07/2009

All

Legislative proposal	COM(2009)0083	26/02/2009	Summary
Document attached to the procedure	SEC(2009)0206	26/02/2009
Document attached to the procedure	SEC(2009)0207	26/02/2009
Committee draft report	PE421.432	20/03/2009
Economic and Social Committee: opinion, report	CES1192/2009	15/07/2009
Amendments tabled in committee	PE429.641	13/10/2009
Amendments tabled in committee	PE430.367	21/10/2009
Committee report tabled for plenary, 1st reading/single reading	A7-0011/2010	03/02/2010
Text adopted by Parliament, 1st reading/single reading	T7-0052/2010	10/03/2010	Summary
Commission response to text adopted in plenary	SP(2010)2013	15/04/2010
Council statement on its position	13133/2011	05/09/2011
Council position	10765/1/2011	12/09/2011	Summary
Commission communication on Council's position	COM(2011)0589	23/09/2011	Summary
Committee draft report	PE473.823	18/11/2011
Committee recommendation tabled for plenary, 2nd reading	A7-0393/2011	23/11/2011	Summary
Text adopted by Parliament, 2nd reading	T7-0563/2011	13/12/2011	Summary
Commission opinion on Parliament's position at 2nd reading	COM(2012)0001	11/01/2012	Summary

Links to other sites

National parliaments	IPEX
European Commission	PreLex

Final act

Directive 2012/6
OJ L 081 21.03.2012, p. 0003 Summary

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