THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 44(2)(g) thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Economic and Social Committee [OJ C 157, 28.6.2005, p. 115.],
Acting in accordance with the procedure laid down in Article 251 of the Treaty [Opinion of the European Parliament of 28 September 2005 (not yet published in the Official Journal) and Council Decision of 25 April 2006.],
(1) Currently, the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies [OJ L 222, 14.8.1978, p. 11. Directive as last amended by Directive 2003/51/EC of the European Parliament and of the Council (OJ L 178, 17.7.2003, p. 16).], the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts [OJ L 193, 18.7.1983, p. 1. Directive as last amended by Directive 2003/51/EC
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