Failure of a Member State to fulfil obligations Failure to transpose within the prescribed period Company law Directive 2006/43/EC Statutory audits of annual accounts and consolidated accounts
Sumário
Judgment of the Court (Seventh Chamber) of 25 February 2010.
European Commission v Republic of Austria.
Failure of a Member State to fulfil obligations - Directive 2006/43/EC - Company law - Statutory audits of annual accounts and consolidated accounts - Failure to transpose within the prescribed period.
Case C-330/09.
Texto da decisão
Judgment of the Court (Seventh Chamber) of 25 February 2010 – Commission v Austria
(Case C‑330/09)
Failure of a Member State to fulfil obligations – Directive 2006/43/EC – Company law – Statutory audits of annual accounts and consolidated accounts – Failure to transpose within the prescribed period
Actions for failure to fulfil obligations – Examination of the 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. 9)
Re:
| Failure of a Member State to fulfil obligations — Failure to adopt or notify, within the prescribed period, the provisions necessary to comply with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ 2006 L 157, p. 87). |
Operative part
The Court:
|
1. |
Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary to implement Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, the Republic of Austria has failed to fulfil its obligations under that directive; |
|
2. |
Orders the Republic of Austria to pay the costs. |