2008/0084(COD)

Disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts

Basic information

2008/0084(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

Key players

Key events

Date Event Reference Summary
17/04/2008 Legislative proposal published COM(2008)0195
20/05/2008 Committee referral announced in Parliament, 1st reading
17/11/2008 Vote in committee, 1st reading
27/11/2008 Committee report tabled for plenary, 1st reading A6-0462/2008
18/12/2008 Decision by Parliament, 1st reading T6-0631/2008
18/12/2008 Results of vote in Parliament
18/12/2008 Debate in Parliament
11/05/2009 Act adopted by Council after Parliament's 1st reading
18/06/2009 Final act signed
18/06/2009 End of procedure in Parliament
26/06/2009 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2008/0084(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Nature of procedure Legislation
Legislative instrument Directive
Legal basis EC Treaty (after Amsterdam) EC 044-p1
Stage reached in procedure Procedure completed
Committee dossier JURI/6/62017

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE412.044 09/09/2008
    Amendments tabled in committee PE414.028 08/10/2008
    Amendments tabled in committee PE414.207 09/10/2008
    Committee opinion ECON PE412.235 16/10/2008
    Committee report tabled for plenary, 1st reading/single reading A6-0462/2008 27/11/2008
    Text adopted by Parliament, 1st reading/single reading T6-0631/2008 18/12/2008
  • Document type Reference Date Summary
    Draft final act 03748/2008/LEX 18/06/2009
  • Document type Reference Date Summary
    Legislative proposal COM(2008)0195 17/04/2008
    Document attached to the procedure SEC(2008)0466 17/04/2008
    Document attached to the procedure SEC(2008)0467 17/04/2008
    Commission response to text adopted in plenary SP(2009)402 29/01/2009

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex