Examples of using Micro-entities in English and their translations into Czech
{-}
-
Official
-
Colloquial
Micro-entities are often not so tiny.
I have spoken with many micro-entities.
Micro-entities, moreover, cannot afford this effort at all.
I think that a single tax should be created for micro-entities, which already exists in some states.
In short, we need to have a proper debate soon on the resistance that is prevalent in the world of accountancy towards exempting these micro-entities.
Only seven per cent of the micro-entities that we are talking about are involved in cross-border activities.
For years, politicians have been repeating over and over, both at national and European level,that precisely these micro-entities must be relieved.
I would go so far as to say that most of these micro-entities- and this is confirmed by the Commission's research- do not understand their own accounts at all.
When discussing the need for change in connection with the financial crisis, let us remember that it was not micro-entities which were the cause of the crisis.
Mr President, we know very well how micro-entities differ from small and medium-sized enterprises, not to mention large economic entities.
The obligation to publish annual accounts, on the other hand, is not the kind of rule we should be abolishing,even for the very smallest enterprises micro-entities.
I am very pleased that by adopting new reporting requirements for micro-entities, we are reducing the bureaucratic burden on firms.
However, can this aim actually be achieved with the Commission's proposal or your report, Mr Lehne, andwho are we speaking about when we talk of micro-entities?
Trade will not be affected, because the micro-entities do not have an impact on the European market in the sense of trading throughout Europe.
As well as improving the availability of finance for innovation, we need to ensure a reduced administrative burden,particularly for SMEs and micro-entities.
It has meant that for the last few years, the proportion of micro-entities which survive the first year of their operation has been fluctuating at around 60.
The accounting rules have continued to be oriented towards the needs of large and medium-sized businesses, andhave been totally inappropriate for the micro-entities we are talking about here from the outset.
However, if micro-entities do not need such a bank loan at all, then viewed objectively, it is incomprehensible why they should be burdened with these extra costs for accountants and tax advisors.
By creating a single reporting system, this proposal should allow Member States to homogenise the reporting requirements for all micro-entities and make them more consistent.
Instead of removing micro-entities from the fourth directive entirely, a diminished requirement for regulation should be clearly determined and established within the framework of the planned revision of the fourth and seventh directives.
I have listened to everyone and I do not think that there is a single one of you who did not support the need toreduce the amount and complexity of administration burdening what we call'micro-entities.
As businesses grow, they must adhere to regulations that may not be open to them as micro-entities and the Member States' freedom of choice in these circumstances weakens the single market.
However, micro-entities must still be subject to the obligation to keep records showing their business transactions and financial situation as a minimum standard to which Member States remain free to add further obligations.
It must be possible in an area of competition like Europe to once and for all produce really concrete directives, andnotably- that would be my point- not just for micro-entities, but indeed for larger businesses, too.
If we realise, in addition, that in many Member States, micro-entities constitute over 90% of all economic entities, then discussion on the subject of reducing administrative barriers and different kinds of burden, especially connected with bookkeeping, becomes absolutely essential.
PT Mr President, I would like to start by congratulating Mr Lehne for the report he has presented to us, for the capacity for dialogue and the openness he has shown on this issue, andfor his convictions in defending micro-entities.
I am pleased that Parliament did not accept the suggestion of raising the thresholds referred to in the communication for micro-entities, below which the entities are exempted from the accounting, auditing and disclosure requirements under European law.
Nevertheless, I ask myself the following question: following the compromise that we have managed to reach, allowing national options to survive,must we block this directive which constitutes a positive sign of simplification for micro-entities?
I think that this proposal, of which the Chair of the Committee on Legal Affairs is a fervent supporter,is an example of such simplification and I hope that micro-entities will soon be able to benefit from the savings expected from this proposal.
The fact that micro-entities are subject to obligations by this directive, namely the drawing up of accounts, which, in terms of their structure and the elements they contain, are essentially the same as those required from large companies, completely overlooks what is actually necessary, as well as the needs of micro-entities. .
