Explanatory Memorandum to COM(2012)1 - OPINION OF THE COMMISSIONpursuant to Article 294(7)(c) of the Treaty on the Functioning of the EU, on the European Parliament's amendment[s]to the Council's position regarding the proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCILamending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities

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OPINION OF THE COMMISSIONpursuant to Article 294(7)(c) of the Treaty on the Functioning of the European Union,on the European Parliament's amendment[s]to the Council's position regarding the proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCILamending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities /* COM/2012/01 final - 2009/0035 (COD) */