Failure of a Member State to fulfil obligations Directive 2006/46/EC Company law Annual and consolidated accounts of companies Failure to transpose or to communicate national transposition measures
Sumário
Judgment of the Court (Seventh Chamber) of 29 July 2010.
European Commission v Kingdom of Belgium.
Failure of a Member State to fulfil obligations - Directive 2006/46/EC - Company law Annual and consolidated accounts of companies - Failure to transpose or to communicate national transposition measures.
Case C-6/10.
Texto da decisão
Judgment of the Court (Seventh Chamber) of 29 July 2010 – Commission v Belgium
(Case C-6/10)
Failure of a Member State to fulfil obligations – Directive 2006/46/EC – Company law Annual and consolidated accounts of companies – Failure to transpose or to communicate national transposition measures
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. 258 TFEU; European Parliament and Council Directive 2006/46) (see paras 9-12)
Re:
| Failure of a Member State to fulfil obligations – Failure to adopt or communicate, within the prescribed period, all the measures necessary to comply with Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ 2006 L 224, p. 1). |
Operative part
The Court:
|
1. |
Declares that, by failing to adopt within the prescribed period all the laws, regulations and administrative provisions necessary to comply with Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings, the Kingdom of Belgium has failed to fulfil its obligations under that directive; |
|
2. |
Orders the Kingdom of Belgium to pay the costs. |