Considerando que algunas sociedades colectivas o comanditarias simples objeto de la presente Directiva no se inscriben en el registro en el Estado donde tienen su domicilio social, lo que dificulta que les sean aplicadas a dichos socios las obligaciones contables; que, en particular, en semejante caso son necesarias normas particulares que tengan en cuenta si los socios con responsabilidad ilimitada son empresas sujetas al derecho del mismo Estado miembro, de otro Estado miembro o de un país tercero,
Whereas some of the partnerships covered by this Directive are not subject, in the Member State where they have their head office, to entry in a register, which makes it difficult to apply accounting obligations to them; whereas, in particular in these cases, special rules are necessary according to whether the fully liable members are undertakings which fall within the law of the same Member State, another Member State or a third country,
