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Document 62010CJ0006

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.

European Court Reports 2010 I-00102*

ECLI identifier: ECLI:EU:C:2010:462





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.

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