1 Amendments of Sylvie GOULARD related to 2009/0035(COD)
Amendment 7 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
In its revision, the Commission is urged to pay due attention to the reduction of the administrative burden on SMEs and, in particular, on micro-entities. Simplified accounting principles for micro-entities and simplified presentation formats for the annual accounts of micro-entities should be the main aim of the revision. Furthermore, the Commission should encourage Member States to simplify publication procedures for the annual accounts of micro-entities in a cost- efficient way. In order not to cause fragmentation of the internal market and to ensure a level playing field, a European framework should be maintained.