Nieuws-items bij Luxemburg
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23-05Alle EU-landen gaan bankgegevens uitwisselen
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21-05Oostenrijk en Luxemburg aan zet in bestrijding belastingontvluchting (en)
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14-05Luxemburg tegen nieuwe EU-regels om belastingontwijking tegen te gaan (en)
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13-05Wekelijkse agenda Herman Van Rompuy: Juncker, donorconferentie Mali en overleg energiebeleid met Iers voorzitterschap (en)
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25-04Commissie verzoekt Luxemburg werknemers beter te beschermen (en)
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16-04Luxemburg wil dat EU zich meer richt op 'echte belastingparadijzen' (en)
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10-04Luxemburg maakt in 2015 einde aan bankgeheim (en)
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10-04Luxemburg gaat belastinggegevens uitwisselen
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10-04Luxemburg heft bankgeheim in 2015 op (en)
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10-04ECB: Duitsers armer dan Cyprioten (en)
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08-04Luxemburg versoepelt mogelijk bankgeheim (en)
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04-04Kamer wil af van Benelux-parlement
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04-04Nederland gaat meer betalen aan Benelux
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29-03Luxemburg waarschuwt: 'bailout' leidt tot exodus investeerders eurozone (en)
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27-03Deutsche Bank: Luxemburg en Malta kunnen leren van crises Cyprus (en)
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27-03Cyprus: alleen Luxemburg nam het voor ons op (en)
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27-03'Slovenië en Luxemburg zijn niet Cyprus'
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27-03Luxemburg verdedigt eigen financiële sector
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20-03Luxemburgse minister: problemen Cyprus schaden aanzien Dijsselbloem
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19-03Minister Luxemburg wil snel eurogroep bijeen
Commissie vraagt Frankrijk en Luxemburg te snijden in administratieve lasten voor midden- en kleinbedrijf (en) - Hoofdinhoud
The European Commission has requested France and Luxembourg to reduce administrative burdens on small and medium sized companies by complying with their obligation to fully implement Directive 2009/49/EC of 18 June 2009 as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts.
The Directive, which was due to be implemented by Member States by 1 January 2011, relieves the reporting burden imposed on SMEs.
The Commission's request to France and Luxembourg takes the form of a reasoned opinion, the second step of EU infringement procedures. If France and Luxembourg do not notify measures to implement the Directive within two months, the Commission may refer the matter to the Court of Justice of the European Union and could request the Court to impose financial penalties.
What is the aim of the SME reporting Directive?
Directive 2009/49/EC aims to relieve the reporting burden imposed on SMEs by providing an exemption from drawing up consolidated accounts and a consolidated annual report. When parent companies do not have material subsidiaries, they do not have to prepare twice virtually the same sets of accounts.
How are EU citizens and/or businesses suffering as a result?
Small and medium-sized companies are at the heart of European economic growth and extensive reporting rules can create a financial burden for them and hinder the efficient use of capital for productive purposes. The failure of France and Luxembourg to implement the Directive therefore puts their SMEs at a disadvantage.
More information
Accounting :
http://ec.europa.eu/internal_market/accounting/index_en.htm
Latest information on infringement proceedings concerning all Member States:
http://ec.europa.eu/community_law/index_en.htm
For more information on infringement procedures, see MEMO/11/646
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