Article 293
Every four years starting from the adoption of this Directive, the Commission shall present to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects: (1) improvements to the special scheme for small enterprises; (2) the adaptation of national systems as regards exemptions and graduated tax relief; (3) the adaptation of the ceilings provided for in Section 2.