European Economic and Social Committee 21 December 1994, OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE on the Commission' s Communication to the Council and the European Parliament on the improvement of the fiscal environment of small- and medium-sized enterprises

31 . 12 . 94 Official Journal of the European Communities No C 397/53 Opinion on the Commission's Communication to the Council and the European Parliament on the improvement of the fiscal environment of small- and medium-sized enterprises (94/C 397/20) On 6 June 1994 the Commission decided to consult the Economic and Social Committee, under Article 198 of the Treaty establishing the European