Failure of a Member State to fulfil obligations Company law Directive 2003/51/EC Annual accounts of certain types of companies Failure to implement within the prescribed period
Sumário
Judgment of the Court (Seventh Chamber) of 14 December 2006.
Commission of the European Communities v Grand Duchy of Luxemburg.
Failure of a Member State to fulfil obligations - Directive 2003/51/EC - Company law - Annual accounts of certain types of companies - Failure to implement within the prescribed period.
Case C-223/06.
Texto da decisão
Judgment of the Court (Seventh Chamber) of 14 December 2006 – Commission v Luxembourg
(Case C‑223/06)
Failure of a Member State to fulfil obligations – Directive 2003/51/EC – Company law – Annual accounts of certain types of companies – Failure to implement within the prescribed period
Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 8)
Re:
| Failure of a Member State to fulfil obligations – Failure to have adopted, within the prescribed period, all the provisions necessary to comply with Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Council Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings (OJ 2003 L 178, p. 16). |
Operative part
The Court:
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1. |
Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary to comply with Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Council Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings, the Grand Duchy of Luxembourg has failed to fulfil its obligations under that directive; |
|
2. |
Orders the Grand Duchy of Luxembourg to pay the costs. |