European Commission 9 April 2014, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on single-member private limited liability companies

52014SC0124 COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on single-member private limited liability companies /* SWD/2014/0124 final */ Contents Executive Summary. 3 1. Introduction.. 5 2. procedural issues and consultation of interested parties. 6 2.1. Procedural issues. 6 2.2.