ELEVENTH COUNCIL DIRECTIVE of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State (89/666/EEC)

Enajsta direktiva Sveta

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

z dne 21. decembra 1989

Having regard to the Treaty establishing the European Economic Community, and in particular Article 54 thereof,

o razkritjih podružnic, ki jih v državi članici odprejo nekatere oblike družb, za katere velja zakonodaja druge države

Having regard to the proposal from the Commission (1),

(89/666/EGS)

In cooperation with the European Parliament (2),

SVET EVROPSKIH SKUPNOSTI JE

Having regard to the opinion of the Economic and Social Committee (3),

ob upoštevanju Pogodbe o ustanovitvi Evropske gospodarske skupnosti in zlasti člena 54 Pogodbe,

Whereas in order to facilitate the exercise of the freedom of establishment in respect of companies covered by Article 58 of the Treaty, Article 54 (3) (g) and the general programme on the elimination of restrictions on the freedom of establishment require coordination of the safeguards required of companies and firms in the Member States for the protection of the interests of members and others;

ob upoštevanju predloga Komisije [1],

Whereas hitherto this coordination has been effected in respect of disclosure by the adoption of the First Directive 68/151/EEC (4) covering companies with share capital, as last amended by the 1985 Act of Accession; whereas it was continued in the field of accounting by the Fourth Directive 78/660/EEC (5) on the annual accounts of certain types of companies, as last amended by the 1985 Act of Accession, the Seventh Directive 83/349/EEC (6) on consolidated accounts, as amended by the 1985 Act of Accession, and the Eighth Directive 84/253/EEC (7) on the persons responsible for carrying out the statutory audits of accounting documents;

v sodelovanju z Evropskim parlamentom [2],

Whereas these Directives apply to companies as such but do not cover their branches; whereas the opening of a branch, like the creation of a subsidiary, is one of the possibilities currently open to companies in the exercise of their right of establishment in another Member State;

ob upoštevanju mnenja Ekonomsko-socialnega odbora [3],

Whereas in respect of branches the lack of coordination, in particular concerning disclosure, gives rise to some

ker je zaradi olajšanja uresničevanja svobode ustanavljanja družb po členih 58 in 54(3)(g) Pogodbe, in splošnega programa za odpravo omejitev svobode ustanavljanja, potrebna uskladitev zaščitnih ukrepov, ki jih potrebujejo družbe v državah članicah za varovanje interesov članov in drugih;

ker se je do sedaj uskladitev v zvezi z razkritjem uresničevala s sprejetjem Prve direktive 68/151/EGS [4] o družbah z delniškim kapitalom, kakor je bila nazadnje spremenjena z Aktom o pristopu iz leta 1985; ker se je na področju računovodstva nadaljevala s Četrto direktivo 78/660/EGS [5] o letnih računovodskih izkazih posameznih vrst družb, kakor je bila nazadnje spremenjena z Aktom o pristopu iz leta 1985, s Sedmo direktivo 83/349/EGS [6] o konsolidiranih računovodskih izkazih, kakor je bila spremenjena z Aktom o pristopu iz leta 1985, in z Osmo direktivo 84/253/EGS [7] o dovoljenjih za osebe pooblaščene za izvajanje obveznih revizij računovodskih listin;

disparities, in the protection of shareholders and third parties, between companies which operate in other Member States by opening branches and those which operate there by creating subsidiaries;

ker se te direktive uporabljajo za družbe, ne zajemajo pa podružnic; ker je odprtje podružnice kot ustanovitev hčerinske družbe ena od sedanjih možnosti družb pri uresničevanju njihove pravice do ustanavljanja podjetij v drugi državi članici;

Whereas in this field the differences in the laws of the Member States may interfere with the exercise of the right of establishment; whereas it is therefore necessary to eliminate such differences in order to safeguard, inter alia, the exercise of that right;

ker pomanjkanje uskladitve v zvezi s podružnicami, še posebno v zvezi z razkritjem, ustvarja nekatere razlike pri zaščiti družbenikov in tretjih oseb med družbami, ki delujejo v drugih državah članicah z odpiranjem podružnic, in tistimi, ki delujejo tam z ustanavljanjem hčerinskih družb;

Whereas to ensure the protection of persons who deal with companies through the intermediary of branches, measures in respect of disclosure are required in the Member State in which a branch is situated; whereas, in certain respects, the economic and social influence of a branch may be comparable to that of a subsidiary company, so that there is public interest in disclosure of the company at the branch; whereas to effect such disclosure it is necessary to make use of the procedure already instituted for companies with share capital within the Community;

ker razlike v zakonodaji držav članic na tem področju motijo izvajanje pravice do ustanavljanja; ker je treba odpraviti te razlike, da bi med drugim zavarovali tudi izvajanje te pravice;

Whereas such disclosure relates to a range of important documents and particulars and amendments thereto;

ker so za zagotovitev zaščite oseb, ki poslujejo z družbami preko podružnic, potrebni ukrepi v zvezi z razkritjem v državi članici, kjer se nahaja podružnica; ker je lahko v določenih pogledih gospodarski in družbeni vpliv podružnice primerljiv z vplivom hčerinske družbe, torej je razkritje podružnic v javnem interesu; ker je za uresničitev takega razkritja treba uporabiti postopke, ki so že uvedeni za delniške družbe v okviru Skupnosti;

Whereas such disclosure, with the exception of the powers of representation, the name and legal form and the winding-up of the company and the insolvency proceedings to which it is subject, may be confined to information concerning a branch itself together with a reference to the register of the company of which that branch is part, since under existing Community rules all information covering the company as such is available in that register;

ker se takšno razkritje nanaša na vrsto pomembnih dokumentov in podatkov ter njihovih sprememb;

Whereas national provisions in respect of the disclosure of accounting documents relating to a branch can no longer be justified following the coordination of national law in respect of the drawing up, audit and disclosure of companies' accounting documents; whereas it is accordingly sufficient to disclose, in the register of the branch, the accounting documents as audited and disclosed by the company;

ker se lahko takšno razkritje, z izjemo pooblastil za zastopanje, imena, pravne oblike, prenehanja družbe in plačilne nesposobnosti, omeji na podatke o podružnici skupaj z napotilom na register družbe, katere sestavni del je podružnica, saj so po obstoječih predpisih vsi podatki v zvezi s tako družbo na razpolago v tem registru;

Whereas letters and order forms used by a branch must give at least the same information as letters and order forms used by the company, and state the register in which the branch is entered;

ker nacionalne določbe o razkritju računovodskih dokumentov v zvezi s podružnicami ne zadoščajo več za spremljanje usklajevanja nacionalnega zakona glede sestavljanja, revidiranja in razkritja računovodskih dokumentov družbe; ker skladno s tem zadošča, da se v registru podružnic razkrijejo računovodski dokumenti, kakor so bili revidirani in razkriti za družbo;

Whereas to ensure that the purposes of this Directive are fully realized and to avoid any discrimination on the basis of a

ker morajo biti na dopisih in naročilnicah podružnice najmanj taki podatki kot na dopisih in naročilnicah, ki jih uporablja družba, in naveden register, v katerega je podružnica vpisana;

company's country of origin, this Directive must also cover branches opened by companies governed by the law of non-member countries and set up in legal forms comparable to companies to which Directive 68/151/EEC applies; whereas for these branches it is necessary to apply certain provisions different from those that apply to the branches of companies governed by the law of other Member States since the Directives referred to above do not apply to companies from non-member countries;

ker mora za zagotovitev, da se nameni te direktive uresničijo v celoti in da je izključena vsakršnapristranskost na podlagi države izvora družbe, ta direktiva zajeti tudi podružnice, ki so jih odprle družbe za katere velja zakonodaja držav nečlanic, in opredeliti pravno obliko, primerljivo z družbami, za katere se uporablja Direktiva 68/151/EGS; ker je za te podružnice treba uporabiti določbe, drugačne od tistih, ki se uporabljajo za podružnice družb za katere velja zakonodaja drugih držav članic zato, ker se zgoraj navedene direktive ne uporabljajo za družbe iz držav nečlanic;

Whereas this Directive in no way affects the disclosure requirements for branches under other provisions of, for example, employment law on workers' rights to information and tax law, or for statistical purposes;

ker ta direktiva ne vpliva na podružnice glede razkritja po drugih določbah, na primer po delovni zakonodaji o pravicah delavcev do informacij, po davčni zakonodaji ali za statistične namene,

HAS ADOPTED THIS DIRECTIVE:

SPREJEL NASLEDNJO DIREKTIVO:

SECTION I

ODDELEK I

Branches of companies from other Member States

Podružnice družb iz drugih držav članic

Article 1

Člen 1

1. Documents and particulars relating to a branch opened in a Member State by a company which is governed by the law of another Member State and to which Directive 68/151/EEC applies shall be disclosed pursuant to the law of the Member State of the branch, in accordance with Article 3 of that Directive.

1. Dokumenti in podatki o podružnici, odprti v državi članici s strani družbe, za katero velja zakonodaja druge države članice in za katero se uporablja Direktiva 68/151/EGS, se razkrijejo na podlagi zakonodaje države članice podružnice v skladu s členom 3 navedene direktive.

2. Where disclosure requirements in respect of the branch differ from those in respect of the company, the branch's disclosure requirements shall take precedence with regard to transactions carried out with the branch.

2. Kadar se zahteve po razkritju v zvezi s podružnico razlikujejo od tistih v zvezi z družbo, imajo zahteve po razkritju prednost pred transakcijami, izvedenimi s podružnico.

Article 2

Člen 2

1. The compulsory disclosure provided for in Article 1 shall cover the following documents and particulars only:

1. Obvezno razkritje iz člena 1 zajema naslednje dokumente in podatke:

(a) the address of the branch;

(a) naslov podružnice;

(b) the activities of the branch;

(b) dejavnosti podružnice;

(c) the register in which the company file mentioned in Article 3 of Council Directive 68/151/EEC is kept, together with the registration number in that register;

(c) register, v katerem se nahajajo dokumenti družbe iz člena 3 Direktive Sveta 68/151/EGS, skupaj z registrsko številko v tem registru;

(d)

(d) firmo in pravno obliko družbe ter firmo podružnice, če je drugačna od firme družbe;

the name and legal form of the company and the name of the branch if that is different from the name of the company;

(e) imenovanje, prenehanje funkcije in podatke o osebah, pooblaščenih za zastopanje družbe v poslih s tretjimi osebami in v sodnih postopkih;

(e)

- kot organ družbe, ustanovljen na podlagi zakona, ali kot člani takega organa v skladu z razkritjem družbe, kot je predvideno v členu 2(1)(d) Direktive 68/151/EGS,

the appointment, termination of office and particulars of the persons who are authorized to represent the company in dealings with third parties and in legal proceedings;

- kot stalni predstavniki družbe za dejavnosti podružnice z navedbo obsega njihovih pooblastil;

- as a company organ constituted pursuant to law or as members of any such organ, in accordance with

(f) prenehanje družbe, imenovanje upraviteljev, podrobnosti, ki se nanašajo nanje in na njihova pooblastila, ter prenehanje likvidacije v skladu z razkritjem družbe, kakor je predvideno v členu 2(1)(h), (j) in (k) Direktive 68/151/EGS,

the disclosure by the company as provided for in Article 2 (1) (d) of Directive 68/151/EEC,

- postopki v primeru plačilne nesposobnosti, dogovori, poravnave ali drugi podobni postopki v družbi;

- as permanent representatives of the company for the activities of the branch, with an indication of the extent of their powers;

(g) računovodski dokumenti v skladu s členom 3;

(f)

(h) zaprtje podružnice.

the winding-up of the company, the appointment of liquidators, particulars concerning them and their powers and the termination of the liquidation in accordance with disclosure by the company as provided for in Article 2 (1) (h), (j) and (k) of Directive 68/151/EEC,

2. Država članica, v kateri je odprta podružnica, lahko predvidi razkritje, kakor je navedeno v členu 1 za:

- insolvency proceedings, arrangements, compositions, or any analogous proceedings to which the company is subject;

(a) podpis oseb iz odstavka 1 (e) in (f) tega člena;

(g)

(b) ustanovitveni dokument, družbeno pogodbo in statut, če so ti v obliki posebnega dokumenta, v skladu s členom 2(1)(a), (b) in (c) Direktive 68/151/EGS, skupaj s spremembami teh dokumentov;

the accounting documents in accordance with Article 3;

(c) potrdilo iz registra, navedeno v odstavku 1(c) tega člena, ki se nanaša na obstoj družbe;

(h)

(d) navedbo vrednostnih papirjev v lasti družbe, ki se nahaja v tej državi članici, če se takšno razkritje nanaša na veljavnost omenjenih vrednostnih papirjev.

the closure of the branch.

Člen 3

2. The Member State in which the branch has been opened may provide for the disclosure, as referred to in Article 1, of

Obvezno razkritje iz člena 2(1)(g) se omeji na računovodske listine družbe, kakor so sestavljene, revidirane in razkrite na podlagi zakonodaje države članice, ki velja za družbo v skladu z direktivami 78/660/EGS, 83/349/EGS in 84/253/EGS.

(a) the signature of the persons referred to in paragraph

Člen 4

1 (e) and (f) of this Article;

Država članica, v kateri je odprta podružnica, lahko določi, da morajo biti listine iz členov 2(2)(b) in 3 objavljene v drugem uradnem jeziku Skupnosti in da morajo biti prevodi teh listin overjeni.

(b) the instruments of constitution and the memorandum and articles of association if they are contained in a separate instrument in accordance with Article 2 (1) (a), (b) and (c) of Directive 68/151/EEC, together with amendments to those documents;

Člen 5

(c) an attestation from the register referred to in paragraph 1 (c) of this Article relating to the existence of the company;

Če družba odpre v državi članici več podružnic se lahko razkritje iz členov 2(2)(b) in 3 izvede v registru podružnice po izbiri družbe.

(d) an indication of the securities on the company's property situated in that Member State, provided such disclosure relates to the validity of those securities.

V takem primeru obsega obvezno razkritje drugih podružnic podatke o registru podružnice, v katerem je opravljeno razkritje, skupaj s številko te podružnice v tem registru.

Article 3

Člen 6

The compulsory disclosure provided for by Article 2 (1) (g) shall be limited to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the Member State by which the company is governed in accordance with Directives 78/660/EEC, 83/349/EEC and 84/253/EEC.

Država članica predpiše, da mora biti na uradnih dopisih in naročilnicah, ki jih uporablja podružnica, poleg podatkov, predpisanih v členu 4 Direktive 68/151/EGS, naveden register, v katerem so shranjeni dokumenti o podružnici, skupaj s številko podružnice v tem registru.

Article 4

ODDELEK II

The Member State in which the branch has been opened may stipulate that the documents referred to in Article 2 (2) (b) and Article 3 must be published in another official language of the Community and that the translation of such documents must be certified.

Podružnice družb iz tretjih držav

Article 5

Člen 7

Where a company has opened more than one branch in a Member State, the disclosure referred to in Article 2 (2) (b)

1. Dokumenti in podatki v zvezi s podružnico, ki jo odpre v državi članici družba, za katero ne velja zakonodaja države članice, vendar ima pravno obliko, ki je primerljiva z oblikami družb, za katere se uporablja Direktiva 68/151/EGS, se razkrijejo v skladu z zakonodajo države članice, v kateri je podružnica, kakor je opredeljeno v členu 3 te direktive.

and Article 3 may be made in the register of the branch of the company's choice.

2. Uporablja se člen 1(2).

In this case, compulsory disclosure by the other branches shall cover the particulars of the branch register of which disclosure was made, together with the number of that branch in that register.

Člen 8

Article 6

1. Obvezno razkritje iz člena 7 zajema naslednje dokumente in podatke:

The Member States shall prescribe that letters and order forms used by a branch shall state, in addition to the information prescribed by Article 4 of Directive 68/151/EEC, the register in which the file in respect of the branch is kept together with the number of the branch in that register.

(a) naslov podružnice;

(b) dejavnost podružnice;

SECTION II

(c) zakonodajo države, ki velja za družbo;

Branches of companies from third countries

(d) register, kadar tako zahteva zakon, v katerem sta vpisani družba in njena registrska številka v tem registru;

Article 7

(e) ustanovitveni dokument, družbeno pogodbo in statut, če so ti v obliki posebnega dokumenta, z vsemi spremembami teh listin;

1. Documents and particulars concerning a branch opened in a Member State by a company which is not governed by the law of a Member State but which is of a legal form comparable with the types of company to which Directive 68/151/EEC applies shall be disclosed in accordance with the law of the Member State of the branch as laid down in Article 3 of that Directive.

(f) pravno obliko družbe, glavni sedež in predmet njenega poslovanja ter najmanj enkrat letno znesek vpisanega kapitala, če ti podatki niso podani na dokumentih, navedenih v pododstavku (e);

2. Article 1 (2) shall apply.

(g) firmo družbe in firmo podružnice, če je drugačno od firme družbe;

Article 8

(h) imenovanje, prenehanje funkcije in podatke o osebah, ki so pooblaščene, da zastopajo družbo v poslih s tretjimi osebami in v sodnih postopkih:

The compulsory disclosure provided for in Article 7 shall cover at least the following documents and particulars:

- kot organ družbe, ustanovljen na podlagi zakona, ali kot člani takega organa,

(a) the address of the branch;

- kot stalni predstavniki družbe za dejavnosti podružnice.

(b) the activities of the branch;

Pooblastilo oseb, pooblaščenih za zastopanje družbe, mora biti navedeno skupaj s pojasnilom, ali lahko to delajo same ali morajo delovati skupno;

(c) the law of the State by which the company is governed;

(i) - prenehanje družbe, imenovanje upraviteljev, podrobni podatki, ki se nanašajo nanje ali na njihova pooblastila, in prenehanje likvidacije,

(d) where that law so provides, the register in which the company is entered and the registration number of the company in that register;

- postopki v primeru plačilne nesposobnosti, dogovori, poravnave ali drugi podobni postopki v družbi;

(e)

(j) računovodski dokumenti v skladu s členom 7;

the instruments of constitution, and memorandum and articles of association if they are contained in a separate instrument, with all amendments to these documents;

(k) zaprtje podružnice.

(f)

Člen 9

the legal form of the company, its principal place of business and its object and, at least annually, the amount of subscribed capital if these particulars are not given in the documents referred to in subparagraph (e);

1. Obvezno razkritje, opredeljeno v členu 8(1)(j), se uporablja za računovodske dokumente družbe, kakor so sestavljeni, revidirani in razkriti na podlagi zakonodaje države, ki velja za družbo. Kadar niso sestavljeni v skladu z direktivama 78/660/EGS in 83/349/EGS ali na enakovreden način, lahko države članice zahtevajo, da se sestavijo in razkrijejo za dejavnost podružnice.

(g)

2. Uporabljata se člena 4 in 5.

the name of the company and the name of the branch if that is different from the name of the company;

Člen 10

(h)

Države članice predpišejo, da mora biti na uradnih dopisih in naročilnicah, ki jih uporablja podružnica, naveden register, v katerem so shranjeni dokumenti o podružnici, skupaj s številko podružnice v tem registru. Kadar zakonodaja države, ki velja za družbo, zahteva vpis v register, mora biti naveden register, v katerem je vpisana družba, in tudi registrska številka družbe v tem registru.

the appointment, termination of office and particulars of the persons who are authorized to represent the company in dealings with third parties and in legal proceedings:

ODDELEK III

- as a company organ constituted pursuant to law or as members of any such organ,

Navedba podružnic v letnem poročilu družbe

- as permanent representatives of the company for the activities of the branch.

Člen 11

The extent of the powers of the persons authorized to represent the company must be stated, together with whether they may do so alone or must act jointly;

Členu 46(2) Direktive 78/660/EGS se doda naslednji pododstavek:

(i)

"(e) obstoj podružnic družbe"

- the winding-up of the company and the appointment of liquidators, particulars concerning them and their powers and the termination of the liquidation;

.

- insolvency proceedings, arrangements, compositions or any analogous proceedings to which the company is subject;

ODDELEK IV

(j)

Prehodne in končne določbe

the accounting documents in accordance with Article 7;

Člen 12

(k)

Države članice predvidijo ustrezne sankcije, če niso razkrite zadeve, določene v členih 1, 2, 3, 7, 8 in 9, in če na uradnih dopisih in naročilnicah manjkajo obvezni podatki, predvideni v členih 6 in 10.

the closure of the branch.

Člen 13

Article 9

Vsaka država članica določi, kdo v zvezi z razkritjem izvaja formalnosti, ki so opredeljene v tej direktivi.

1. The compulsory disclosure provided for by Article 8 (1) (j) shall apply to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the State which governs the company. Where they are not drawn up in accordance with or in a manner equivalent to Directives 78/660/EEC and 83/349/EEC, Member States may require that accounting documents relating to the activities of the branch be drawn up and disclosed.

Člen 14

2. Articles 4 and 5 shall apply.

1. Členi od 3 do 9 se ne uporabljajo za podružnice, ki jih odprejo kreditne in finančne institucije, zajete v Direktivi 89/117/EGS [8].

Article 10

2. Do poznejše uskladitve državam članicam ni treba uporabljati členov 3 in 9 za podružnice, ki jih odprejo zavarovalnice.

The Member States shall prescribe that letters and order forms used by a branch state the register in which the file in respect of the branch is kept together with the number of the branch in that register. Where the law of the State by which the company is governed requires entry in a register, the register in which the company is entered, and the registration number of the company in that register must also be stated.

Člen 15

Člen 54 Direktive 78/660/EGS in člen 48 Direktive 83/349/EGS se črtata.

SECTION III

Člen 16

Indication of branches in the company's annual report

1. Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 1. januarja 1992; o tem takoj obvestijo Komisijo.

Article 11

2. Države članice določijo, da se določbe iz odstavka 1 uporabljajo od 1. januarja 1993 in se v zvezi z računovodskimi dokumenti prvič uporabijo za letne računovodske izkaze poslovnega leta, ki se začne 1. januarja 1993 ali v letu 1993.

The following subparagraph is added to Article 46 (2) of Directive 78/660/EEC:

3. Države članice predložijo Komisiji besedila predpisov nacionalne zakonodaje, ki jo sprejmejo na področju, ki ga ureja ta direktiva.

'(e) the existence of branches of the company'.

Člen 17

SECTION IV

Kontaktni odbor ustanovljen v skladu s členom 52 Direktive 78/660/EGS tudi:

Transitional and final provisions

(a) olajšuje, brez vpliva na določbe členov 169 in 170 Pogodbe, usklajeno uporabo te direktive z rednimi sestanki, na katerih se obravnavajo predvsem praktične težave, ki nastajajo v zvezi z njeno uporabo;

Article 12

(b) se posvetuje s Komisijo o morebitnih dopolnitvah in spremembah te direktive.

The Member States shall provide for appropriate penalties in the event of failure to disclose the matters set out in Articles 1, 2, 3, 7, 8 and 9 and of omission from letters and order forms of the compulsory particulars provided for in Articles 6 and 10.

Člen 18

Article 13

Ta direktiva je naslovljena na države članice.

Each Member State shall determine who shall carry out the disclosure formalities provided for in this Directive.

Article 14

V Bruslju, 21. decembra 1989

1. Articles 3 and 9 shall not apply to branches opened by credit institutions and financial institutions covered by Directive 89/117/EEC (8).

Za Svet

2. Pending subsequent coordination, the Member States need not apply Articles 3 and 9 to branches opened by insurance companies.

Predsednica

Article 15

E. Cresson

Article 54 of Directive 78/660/EEC and Article 48 of Directive 83/349/EEC shall be deleted.

[1] UL C 105, 21.4.1988, str. 6.

Article 16

[2] UL C 345, 21.12.1987, str. 76 in UL C 256, 9.10.1989, str. 27.

1. Member States shall adopt the laws, regulations and administrative provisions necessary to comply with this

[3] UL C 319, 30.11.1987, str. 61.

Directive not later than 1 January 1992. They shall forthwith inform the Commission thereof.

[4] UL L 65, 14.3.1968, str. 8.

2. Member States shall stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.

[5] UL L 222, 14.8.1978, str. 11.

3. Member States shall communicate to the Commission the texts of the provisions of national law which they adopt in the field covered by this Directive.

[6] UL L 193, 18.7.1983, str. 1.

Article 17

[7] UL L 126, 12.5.1984, str. 20.

The Contact Committee set up pursuant to Article 52 of Directive 78/660/EEC shall also:

[8] UL L 44, 16.2.1989, str. 40.

(a) facilitate, without prejudice to Articles 169 and 170 of the Treaty, the harmonized application of this Directive, through regular meetings dealing, in particular, with practical problems arising in connection with its application;

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(b) advise the Commission, if necessary, on any additions or amendments to this Directive.

Article 18

This Directive is addressed to the Member States.

Done at Brussels, 21 December 1989.

For the Council

The President

E. CRESSON

(1) OJ No C 105, 21. 4. 1988, p. 6.

(2) OJ No C 345, 21. 12. 1987, p. 76 and OJ No C 256,

9. 10. 1989, p. 27.

(3) OJ No C 319, 30. 11. 1987, p. 61.

(4) OJ No L 65, 14. 3. 1968, p. 8.

(5) OJ No L 222, 14. 8. 1978, p. 11.

(6) OJ No L 193, 18. 7. 1983, p. 1.

(7) OJ No L 126, 12. 5. 1984, p. 20.(8) OJ No L 44, 16. 2. 1989, p. 40.