By 30 June 2016, the Commission shall review the functioning of those provisions which concern the reporting and documentation requirements in the case of mergers and divisions and which have been amended or added by Directive 2009/109/EC of the European Parliament and of the Council [37], and in particular their effects on the reduction of administrative burdens on companies, in the light of experience acquired in their application, and shall present a report to the European Parliament and the Council, accompanied if necessary by proposals to amend those provisions.
Faoin 30 Meitheamh 2016, déanfaidh an Coimisiún athbhreithniú ar fheidhmiú na bhforálacha sin a bhaineann leis na ceanglais tuairiscithe agus doiciméadachta i gcás cumaisc agus deighiltí, ar forálacha iad a leasaíodh nó a cuireadh isteach le Treoir 2009/109/CE ó Pharlaimint na hEorpa agus ón gComhairle [37], agus go háirithe ar a n-iarmhairtí ar laghdú na n-ualaí riaracháin ar chuideachtaí, i bhfianaise na taithí a fuarthas agus iad á gcur i bhfeidhm, agus cuirfidh sé tuarascáil faoi bhráid Pharlaimint na hEorpa augs na Comhairle, agus tograí chun na forálacha sin a leasú ag gabháil léi más gá.