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Consolidated legislation

As at 1.5.2013

17 Law relating to undertakings

17.10 Company law

• 31978L0660
  Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies
  (OJ L 222, 14.8.1978, p. 11–31)

  Consolidated text 01978L0660-20120410 htmlpdf
  

• 31982L0891
  Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies
  (OJ L 378, 31.12.1982, p. 47–54)

  Consolidated text 01982L0891-20091022 htmlpdf
  

• 31983L0349
  Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts
  (OJ L 193, 18.7.1983, p. 1–17)

  Consolidated text 01983L0349-20090716 htmlpdf
  

• 31985R2137
  Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic Interest Grouping (EEIG)
  (OJ L 199, 31.7.1985, p. 1–9)
  htmlpdf

  Corrected by 31985R2137R(01)
  Corrected by 31985R2137R(02)
  Incorporated by 21994A0103(72)
  

• 31989L0666
  Eleventh Council Directive 89/666/EEC 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
  (OJ L 395, 30.12.1989, p. 36–39)
  htmlpdf

  Incorporated by 21994A0103(72)
  Amended by 32012L0017
  

• 31997Y0920(01)
  Communication from the Commission Participation of European Economic Interest Groupings (EEIGs) in public contracts and programmes financed by public funds
  (OJ C 285, 20.9.1997, p. 17–24)
  htmlpdf
• 32001H0256
  Commission Recommendation of 15 November 2000 on quality assurance for the statutory audit in the European Union: minimum requirements (Text with EEA relevance) (notified under document number C(2000) 3304)
  (OJ L 91, 31.3.2001, p. 91–97)
  htmlpdf
• 32001H0453
  Commission Recommendation of 30 May 2001 on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies (notified under document number C(2001) 1495)
  (OJ L 156, 13.6.2001, p. 33–42)
  htmlpdf
• 32001L0086
  Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees
  (OJ L 294, 10.11.2001, p. 22–32)
  htmlpdf

  Corrected by 32001L0086R(01)
  

• 32001R2157
  Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
  (OJ L 294, 10.11.2001, p. 1–21)

  Consolidated text 02001R2157-20070101 htmlpdf
  

• 32002H0590
  Commission Recommendation of 16 May 2002 — Statutory Auditors' Independence in the EU: A Set of Fundamental Principles (Text with EEA relevance) (notified under document number C(2002) 1873)
  (OJ L 191, 19.7.2002, p. 22–57)
  htmlpdf
• 32002R1606
  Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
  (OJ L 243, 11.9.2002, p. 1–4)

  Consolidated text 02002R1606-20080410 htmlpdf
  

• 32003L0049
  Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
  (OJ L 157, 26.6.2003, p. 49–54)

  Consolidated text 02003L0049-20070101 htmlpdf
  

• 32003L0072
  Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees
  (OJ L 207, 18.8.2003, p. 25–36)
  htmlpdf

  Corrected by 32003L0072R(01)
  Corrected by 32003L0072R(02)
  

• 32003R1435
  Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)
  (OJ L 207, 18.8.2003, p. 1–24)

  Consolidated text 02003R1435-20030821 htmlpdf
  

• 32004D0706
  2004/706/EC: Commission Decision of 15 October 2004 establishing the European Corporate Governance Forum
  (OJ L 321, 22.10.2004, p. 53–54)

  Consolidated text 02004D0706-20080625 htmlpdf
  

• 32004H0913
  2004/913/EC: Commission Recommendation of 14 December 2004 fostering an appropriate regime for the remuneration of directors of listed companiesText with EEA relevance
  (OJ L 385, 29.12.2004, p. 55–59)
  htmlpdf

  Completed by 32009H0385
  

• 32004L0025
  Directive 2004/25/EC of the European Parliament and of the Council of 21 april 2004 on takeover bids (Text with EEA relevance)
  (OJ L 142, 30.4.2004, p. 12–23)

  Consolidated text 02004L0025-20090420 htmlpdf
  

• 32005D0909
  2005/909/EC: Commission Decision of 14 December 2005 setting up a group of experts to advise the Commission and to facilitate cooperation between public oversight systems for statutory auditors and audit firms
  (OJ L 329, 16.12.2005, p. 38–39)
  htmlpdf

  Corrected by 32005D0909R(01)
  

• 32005H0162
  EC: Commission Recommendation of 15 February 2005 on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board (Text with EEA relevance)
  (OJ L 52, 25.2.2005, p. 51–63)
  htmlpdf

  Completed by 32009H0385
  

• 32005L0056
  Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (Text with EEA relevance)
  (OJ L 310, 25.11.2005, p. 1–9)

  Consolidated text 02005L0056-20120706 htmlpdf
  

• 32006L0043
  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 (Text with EEA relevance)
  (OJ L 157, 9.6.2006, p. 87–107)

  Consolidated text 02006L0043-20080321 htmlpdf
  

• 32007L0036
  Directive 2007/36/EC of the European Parliament and of the Council of 11 July 2007 on the exercise of certain rights of shareholders in listed companies
  (OJ L 184, 14.7.2007, p. 17–24)
  htmlpdf

  Corrected by 32007L0036R(01)
  

• 32008H0362
  Commission Recommendation of 6 May 2008 on external quality assurance for statutory auditors and audit firms auditing public interest entities (notified under document number C(2008) 1721)
  (OJ L 120, 7.5.2008, p. 20–24)
  htmlpdf
• 32008H0473
  Commission Recommendation of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and audit firms (notified under document number C(2008) 2274) (Text with EEA relevance)
  (OJ L 162, 21.6.2008, p. 39–40)
  htmlpdf
• 32008R1126
  Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)
  (OJ L 320, 29.11.2008, p. 1–481)

  Consolidated text 02008R1126-20120609 htmlpdf
  Amended by 32012R1254
  Amended by 32012R1255
  Amended by 32012R1256
  Amended by 32013R0183
  Amended by 32013R0301
  Amended by 32013R0313
  

• 32009H0384
  Commission Recommendation of 30 April 2009 on remuneration policies in the financial services sector (Text with EEA relevance)
  (OJ L 120, 15.5.2009, p. 22–27)
  htmlpdf
• 32009L0101
  Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent (Text with EEA relevance)
  (OJ L 258, 1.10.2009, p. 11–19)
  htmlpdf

  Amended by 32012L0017
  

• 32009L0102
  Directive 2009/102/EC of the European Parliament and of the Council of 16 September 2009 in the area of company law on single-member private limited liability companies (Text with EEA relevance)
  (OJ L 258, 1.10.2009, p. 20–25)
  htmlpdf
• 32010D0064
  2010/64/: Commission Decision of 5 February 2010 on the adequacy of the competent authorities of certain third countries pursuant to Directive 2006/43/EC of the European Parliament and of the Council (notified under document C(2010) 590) (Text with EEA relevance)
  (OJ L 35, 6.2.2010, p. 15–17)
  htmlpdf
• 32010D0485
  2010/485/EU: Commission Decision of 1 September 2010 on the adequacy of the competent authorities of Australia and the United States pursuant to Directive 2006/43/EC of the European Parliament and of the Council (notified under document C(2010) 5676) Text with EEA relevance
  (OJ L 240, 11.9.2010, p. 6–9)
  htmlpdf
• 32011D0030
  2011/30/EU: Commission Decision of 19 January 2011 on the equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and a transitional period for audit activities of certain third country auditors and audit entities in the European Union (notified under document C(2011) 117) Text with EEA relevance
  (OJ L 15, 20.1.2011, p. 12–16)
  htmlpdf
• 32011L0035
  Directive 2011/35/EU of the European Parliament and of the Council of 5 April 2011 concerning mergers of public limited liability companies Text with EEA relevance
  (OJ L 110, 29.4.2011, p. 1–11)
  htmlpdf
• 32011L0096
  Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
  (OJ L 345, 29.12.2011, p. 8–16)
  htmlpdf
• 32012L0030
  Directive 2012/30/EU of the European Parliament and of the Council of 25 October 2012 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty on the Functioning of the European Union, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent Text with EEA relevance
  (OJ L 315, 14.11.2012, p. 74–97)
  htmlpdf