Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 3: Reporting and review [1]

Article 293 [2]

Every four years starting from the adoption of this Directive, the Commission shall present to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:

1. improvements to the special scheme for small enterprises;

2. the adaptation of national systems as regards exemptions and graduated tax relief;

3. the adaptation of the ceilings provided for in Section 2.