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Document 31990L0604
Procedure
COM (1988) 292: PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 78/660/EEC ON ANNUAL ACCOUNTS AND DIRECTIVE 83/349/EEC ON CONSOLIDATED ACCOUNTS WITH RESPECT TO THE EXEMPTIONS FOR SMALL AND MEDIUM-SIZED COMPANIES AND TO THE DRAWING UP AND PUBLICATION OF ACCOUNTS IN ECU
Adopted acts: 31990L0604
-
European Parliament
-
Council of the European Union
-
European Commission
- Legal basis:
Commission: 11957E054; 11957E149;- Type of file:
- Proposal for a Directive
Directive - EuroVoc thesaurus:
- bainistíocht; gnóthais bheaga agus mheánmhéide; cuntais a fhoilsiú
- Directory code:
- 13.40.00.00 Beartas tionscalaíoch agus an margadh inmheánach / Margadh inmheánach: beartas a bhaineann le gnóthais 17.10.00.00 Dlí a bhaineann le gnóthais / Dlí cuideachtaí
12/07/1990: Comhsheasamh na Comhairle faighte ag PE
24/10/1988: Tarchur chuig an gComhairle
- Decision mode:
- Qualified majority
- Council agenda:
- MÍR "A" AR CHLÁR OIBRE NA COMHAIRLE
- Council session:
- 1419
- Documents:
- JO C/1990/172/1
- CELEX number of the main document:
- 51990AG0713(07)
- Leading service:
- AS XV – An Margadh Inmheánach agus Seirbhísí Airgeadais
- Decision mode:
- Empowerment procedure
- Addressee for formal act:
- Comhairle an Aontais Eorpaigh
- Addressee for mandatory consultation:
- Parlaimint na hEorpa ; Coiste Eacnamaíoch agus Sóisialta na hEorpa
- Legal basis:
- 11957E054
- Type of file:
- Proposal for a Directive
- Remarks:
- EUR-OP
- Documents:
- COM/1988/292/FINAL
CS/1988/9253/88/DRS44
JO C/1988/287/5 - CELEX number of the main document:
- 51988PC0292
- Author of opinion:
- An Coiste um Ghnóthaí Eacnamaíocha agus Airgeadaíochta
- Decision:
- Diúltú
- Taking over:
- Martin BANGEMANN
- Rapporteur:
- GARCIA AMIGO
- Author of report:
- An Coiste um Ghnóthaí Dlí
- Documents:
- PE/143471/ECO/FIN
03/11/1988: Tarchur chuig an bParlaimint
- Rapporteur:
- LAFUENTE LOPEZ
- Author of report:
- An Coiste um Ghnóthaí Dlí
- Documents:
- A2/1989/108
A3/1990/242
PE/130326/ECO/FIN
- Leading service:
- AS XV – An Margadh Inmheánach agus Seirbhísí Airgeadais
- Associated service:
- AS XXIII – Beartas Fiontraíochta, Trádáil Dáileacháin, Turasóireacht agus Comharchumainn
- Decision:
- Tuairim neamhleasaitheach
- Decision mode:
- Empowerment procedure
- Documents:
- SEC/1990/2182/FINAL
CS/1990/9780/90/DRS57
- Decision:
- Formheas agus leasuithe a ghabhann leis
- Rapporteur:
- GARCIA AMIGO
- Documents:
- JO C/1990/295/80
- CELEX number of the main document:
- 51990AP0242
- Documents:
- JO C/1989/139/42
- CELEX number of the main document:
- 51989AC0437
- Decision:
- Formheas agus leasuithe a ghabhann leis
- Rapporteur:
- LAFUENTE LOPEZ
- Documents:
- JO C/1989/158/257
- CELEX number of the main document:
- 51989AP0108
- Documents:
- SEC/1990/2182/FINAL
- Council agenda:
- MÍR "A" AR CHLÁR OIBRE NA COMHAIRLE
- Council session:
- 1439
- Type of file:
- Directive
- Documents:
- JO L/1990/317/57
- CELEX number of the main document:
- 31990L0604
- Decision:
- Comhaontú páirteach
- Taking over:
- Martin BANGEMANN
- Remarks:
- Undertaking respected
- Leading service:
- AS XV – An Margadh Inmheánach agus Seirbhísí Airgeadais
- Associated service:
- AS XXIII – Beartas Fiontraíochta, Trádáil Dáileacháin, Turasóireacht agus Comharchumainn
- Decision mode:
- Empowerment procedure
- Addressee for formal act:
- Comhairle an Aontais Eorpaigh
- Legal basis:
- 11957E149
- Remarks:
- Follow-up to EP opinion
EUR-OP
Follow-up to Economic and Social Committee opinion - Documents:
- COM/1989/561/FINAL
CS/1989/10575/89/DRS62
C3/1990/201
JO C/1989/318/12 - CELEX number of the main document:
- 51989PC0561
20/11/1990: Tarchur chuig PE tuairim an Choimisiúin ar leasuithe PE sa dara léamh
- Council agenda:
- MÍR "B" AR CHLÁR OIBRE NA COMHAIRLE
- Council session:
- 1415