CELEX: 62006CJ0160
Failure of a Member State to fulfil its obligations
Directive 2003/51/EC
Company law
Annual accounts of certain types of companies
Failure to transpose within the prescribed period

Failure of a Member State to fulfil its obligations – Failure to adopt, 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 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:

By failing to adopt 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 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 Italian Republic has failed to fulfil its obligations under that directive.

The Italian Republic is ordered to pay the costs.