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A Propos De La Septieme Directive Europeenne, Retour Sur Les Conditions De Son Elaboration (1974-1983)

Author

Listed:
  • Didier Bensadon

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

A partir des archives professionnelles privées de l'un des représentants français à Bruxelles pour la négociation de la Septième directive européenne et des comptes rendus des débats publiés au Journal Officiel de la Communauté Européenne, cette communication montre les conditions de l'élaboration de la Septième directive européenne entre 1974 et 1983. Deux phases ont été identifiées. La première (1974-1978) montre que le Groupe d'études des experts-comptables de la CEE, le Conseil économique et social et le Parlement émettent des avis favorables sur l'économie générale du projet de Septième directive. La seconde phase (1978-1983) est radicalement différente. Bruxelles devient le lieu d'affrontement de conceptions radicalement opposées en matière de consolidation des comptes. Par les nombreuses options qu'elle introduit, la Septième directive européenne porte les stigmates de cette gestation laborieuse.

Suggested Citation

  • Didier Bensadon, 2009. "A Propos De La Septieme Directive Europeenne, Retour Sur Les Conditions De Son Elaboration (1974-1983)," Post-Print halshs-00640545, HAL.
    • Handle: RePEc:hal:journl:halshs-00640545
    as

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