CELEX: 62010CJ0008
Failure of a Member State to fulfil obligations
Directive 2006/46/EC
Annual accounts and consolidated accounts of companies
Failure to transpose completely within the prescribed period

Failure of a Member State to fulfil obligations – Failure to adopt or to 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 Grand Duchy of Luxembourg has failed to fulfil its obligations under that directive;
2.
Orders the Grand Duchy of Luxembourg to pay the costs.