CELEX: C2004/300/02
Language: en
Date: 2004-12-04 00:00:00
Title: Judgment of the Court (First Chamber) of 7 October 2004 in Case C-255/01 (reference for a preliminary ruling from the Simvoulio tis Epikratias): Panagiotis Markopoulos and Others v Ypourgos Anaptyxis and Others (Reference for a preliminary ruling — Eighth Directive 84/253/EEC — Articles 11 and 15 — Approval of persons responsible for statutory auditing of accounting documents — Possibility of approving persons who have not passed an examination of professional competence — Conditions on which nationals of other Member States may be approved)

4.12.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 300/1
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 7 October 2004
   in Case C-255/01 (reference for a preliminary ruling from the Simvoulio tis Epikratias): Panagiotis Markopoulos and Others v Ypourgos Anaptyxis and Others (1)
   
   (Reference for a preliminary ruling - Eighth Directive 84/253/EEC - Articles 11 and 15 - Approval of persons responsible for statutory auditing of accounting documents - Possibility of approving persons who have not passed an examination of professional competence - Conditions on which nationals of other Member States may be approved)
   (2004/C 300/02)
   Language of the case: Greek
   In Case C-255/01: reference for a preliminary ruling under Article 234 EC from the Simvoulio tis Epikratias (Greece), made by decision of 12 June 2001, received at the Court on 3 July 2001, in the proceedings: between Panagiotis Markopoulos and Others and Ypourgos Anaptyxis, Soma Orkoton Elegkton, interveners: Georgios Samothrakis and Others, and Christos Panagiotidis — the Court (First Chamber), composed of: P. Jann, President of the Chamber, R. Silva de Lapuerta, K. Lenaerts, S. von Bahr and K. Schiemann (Rapporteur), Judges; A. Tizzano, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 7 October 2004, in which it has ruled:
   
               1.
            
            
               Article 15 of Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54(3)(g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents permits all the Member States to approve persons who satisfy the conditions laid down in that article, namely, persons who have the qualifications in the Member State concerned to carry out the statutory auditing of the documents referred to in Article 1(1) and who did so until the date fixed in Article 15, without their being required first to have passed an examination of professional competence.
               Nevertheless, it is contrary to Article 15 for a Member State to exercise the power provided for therein after the expiry of a period of a year starting to run from the date of application of the national provisions transposing the directive, which date may in no circumstances fall after 1 January 1990.
            
         
               2.
            
            
               Article 11 of the Eighth Directive enables a host Member State to approve, for the purpose of carrying out the statutory auditing of accounting documents, professional persons already approved in another Member State, without requiring them to pass an examination of professional competence, if the competent authorities of the host Member State consider their qualifications to be equivalent to those required under the national legislation of the host Member State, in accordance with the directive.
            
         
      (1)  OJ C 289 of 13.10.2001.