TITLE XIISPECIAL SCHEMES
CHAPTER 1Special scheme for small enterprises
Section 3Reporting and review
Article 293
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.