CELEX: 62009CJ0295
Failure of a Member State to fulfil obligations
Directive 2006/43/EC
Company law
Statutory audits of annual accounts and consolidated accounts
Failure to transpose within the prescribed period

Failure of a Member State to fulfil obligations — Failure to adopt or notify, within the prescribed period, the provisions
necessary to comply with 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 (OJ 2006 L 157, p. 87).
Operative part
The Court:
1.
Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary
to implement 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, the Kingdom of Spain has failed to fulfil its obligations under that directive;
2.
Orders the Kingdom of Spain to pay the costs.