30/01/26 (Agence Europe) – On Friday 30 January, the European Commission decided to take Spain and Malta to the Court of Justice of the European Union for failing to transpose the Delegated Directive (2023/2775) as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings. This Directive updates and adapts the criteria set out in the Accounting Directive for determining a company’s size by taking account of inflation since 2013. The aim is to...