As far as SMEs are concerned, in accordance with the Commission’s practice, the provisions contained in paragraph 55 were interpreted as meaning that the Commission itself need not approve such a plan in the case of SME schemes.
Quant aux PME, conformément à la pratique de la Commission, le point 55 était interprété en ce sens qu’il exclut la nécessité que la Commission autorise elle-même le plan dans le cas de régimes applicables aux PME.