petites et moyennes entreprises dont le but est de concilier la lutte contre la fraude fiscale et la simplification de la charge administrative pesant sur les petites entreprises, dans laquelle ce Parlement et l ’ UE dans son ensemble se sont engagés.
small and medium-sized enterprises, the purpose of which is to reconcile fighting tax evasion with simplification of the administrative burden on small enterprises, to which this Parliament and the EU as a whole have a commitment.