CELEX: 62006CJ0223
Failure of a Member State to fulfil obligations
Directive 2003/51/EC
Company law
Annual accounts of certain types of companies
Failure to implement within the prescribed period

Failure of a Member State to fulfil obligations – Failure to have adopted, within the prescribed period, all the provisions
necessary to comply with Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Council
Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies,
banks and other financial institutions and insurance undertakings (OJ 2003 L 178, p. 16).
Operative part
The Court:
1.
Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary
to comply with Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Council Directives
78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks
and other financial institutions and 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.