twelfth council compani law direct decemb singl member privat limit liabil compani eec council european commun regard treati establish european econom commun articl thereof regard propos commiss cooper european parliament regard opinion econom social committe safeguard protect interest member requir member state compani firm mean paragraph articl treati coordin view make safeguard equival commun field direct eec eec amend act access spain portug direct eec amend act access spain portug disclosur valid commit nulliti annual account consolid account appli share capit compani direct eec eec amend act access spain portug direct eec format capit merger divis appli public limit liabil compani small medium size enterpris sme action programm approv council resolut novemb reform legisl member state year permit singl member privat limit liabil compani creat diverg law member state oj import provid legal instrument allow limit liabil individu entrepreneur commun prejudic law member state except circumst requir entrepreneur liabl oblig undertak privat limit liabil compani singl member compani time format share held singl sharehold pend coordin nation provis law relat group member state lai special provis penalti case natur person sole member compani singl member compani legal person sole member compani sole aim provis account differ exist nation law purpos member state specif case lai restrict singl member compani remov limit liabil sole member member state free lai rule cover risk singl member compani present consequ singl member ensur subscrib capit paid fact share held singl sharehold ident singl member disclos entri regist access public decis sole member capac gener meet record write contract sole member compani repres likewis record write contract relat current oper conclud normal condit adopt direct articl coordin measur prescrib direct appli law regul administr provis member state relat type compani germani gesellschaft mit beschraenkt haftung belgium société privé responsabilité limité de besloten vennootschap met beperkt aansprakelijkheid denmark anpartsselskab spain sociedad de responsabilidad limitada franc société responsabilité limité greec etaireia periorismeni efthyni ireland privat compani limit share guarante itali società responsabilità limitata luxembourg société responsabilité limité netherland besloten vennootschap met beperkt aan sprakelijkheid portug sociedad por quota unit kingdom privat compani limit share guarante articl compani sole member form share held singl person singl member compani member state pend coordin nation law relat group lai special provis sanction case natur person sole member compani singl member compani legal person sole member compani articl compani singl member compani share held singl person fact ident sole member record file enter regist mean articl direct eec enter regist compani access public articl sole member exercis power gener meet compani decis sole member field refer paragraph record minut drawn write articl contract sole member compani repres record minut drawn write member state appli paragraph current oper conclud normal condit articl member state singl member compani defin articl case public limit compani direct appli articl member state format singl member compani legisl individu entrepreneur set undertak liabil limit sum devot state activ condit safeguard laid undertak equival impos direct commun provis applic compani refer articl articl member state bring forc law regul administr provis compli direct januari inform commiss thereof member state provid case compani exist januari direct appli januari member state commun commiss text main provis nation law adopt field cover direct articl direct address member state brussel decemb council presid cresson oj oj oj oj oj oj oj oj oj oj