Le fait que les micro-entités soient soumises aux obligations de cette directive et, notamment, à celle d’établir des comptes annuels qui, en termes de structure et de contenu, sont essentiellement les mêmes que ceux exigés des grandes entreprises, dépasse complètement le cadre du strictement nécessaire et ignore les véritables besoins des micro-entités.
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.