62022CO0561_INF
Order of the Court (Ninth Chamber) of 7 March 2023 –Willy Hermann Service
(Case C‑561/22)
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 2013/34/EU – Articles 30 and 51 – Publication of financial statements – Penalties for failure to publish – Imposition of periodic penalty payments by a civil court – Administrative procedure for the recovery of those periodic penalty payments, which have become final – Legislation precluding the review of those periodic penalty payments by an administrative court – Res judicata – Principle of effectiveness – Proportionality)
Freedom of establishment – Companies – Directive 2013/34 – Requirements in terms of financial statements imposed on certain types of undertakings – General publication requirement – Requirement not met – Penalties – Imposition of periodic penalty payments by a civil court – National legislation precluding the review of those periodic penalty payments by an administrative court – Whether permissible
(European Parliament and Council Directive 2013/34, Arts 30 and 51)
(see paragraphs 33-37, 41, operative part)
Operative part
EU law must be interpreted as not precluding national legislation which provides that an administrative court, which rules on the recovery of periodic penalty payments imposed on a company and its manager for failure to publish annual accounts, is bound by the decision of the civil court, which has become final, imposing those periodic penalty payments and setting their amount with a view to ensuring compliance with obligations under Articles 30 and 51 of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC, as transposed into national law.