The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78 …/660/EEC and Directive 83/349/EEC that has started in 2009. The new accounting directive replaces the two accounting directives … entities “micro-undertakings” in order to implement the requirements of Directive 2012/6/EU. The paper tries to summarize and …

of its probably good intentions, the circular economy package contains at least one directive which under current … economic conditions is practically inapplicable in countries such as Romania. The packaging waste directive, which we speak of …

The paper analyzes the EU directive on preventive restructuring frameworks (2016/0359 (COD)) against the background of … perspective, the directive is to be seen critical. …