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2009/0035(COD)

Company law: annual accounts of micro-entities

Basic information

2009/0035(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)

Directive

Subject

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

Status

Procedure completed

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

Key players

Key events

Date Event Reference Summary
26/02/2009 Legislative proposal published COM(2009)0083
09/03/2009 Committee referral announced in Parliament, 1st reading
24/09/2009 Debate in Council
19/10/2009 Committee referral announced in Parliament, 1st reading
28/01/2010 Vote in committee, 1st reading
03/02/2010 Committee report tabled for plenary, 1st reading A7-0011/2010
08/03/2010 Debate in Parliament
10/03/2010 Decision by Parliament, 1st reading T7-0052/2010
10/03/2010 Results of vote in Parliament
12/09/2011 Council position published 10765/1/2011
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
13/12/2011 Decision by Parliament, 1st reading T7-0563/2011
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 Information
Procedure reference 2009/0035(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Nature of procedure Legislation
Legislative instrument Directive
Legal basis Treaty on the Functioning of the EU TFEU 050-p1 Treaty on the Functioning of the EU TFEU 294-p7-ac
Other legal basis Rules of Procedure EP 165
Stage reached in procedure Procedure completed
Committee dossier JURI/7/06165

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE421.432 20/03/2009
    Amendments tabled in committee PE429.559 02/10/2009
    Amendments tabled in committee PE429.641 13/10/2009
    Committee opinion ECON PE428.154 20/10/2009
    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
    Committee draft report PE473.823 18/11/2011
    Committee recommendation tabled for plenary, 2nd reading A7-0393/2011 23/11/2011
    Text adopted by Parliament, 2nd reading T7-0563/2011 13/12/2011
  • Document type Reference Date Summary
    Council statement on its position 13133/2011 05/09/2011
    Council position 10765/1/2011 12/09/2011
    Draft final act 00079/2011/LEX 14/03/2012
  • Document type Reference Date Summary
    Document attached to the procedure SEC(2009)0207 26/02/2009
    Legislative proposal COM(2009)0083 26/02/2009
    Document attached to the procedure SEC(2009)0206 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
    Commission opinion on Parliament's position at 2nd reading COM(2012)0001 11/01/2012
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES1192/2009 15/07/2009

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex

Final act

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