CELEX: 62009CJ0330
Language: en
Date: 2010-02-25 00:00:00
Title: Judgment of the Court (Seventh Chamber) of 25 February 2010.#European Commission v Republic of Austria.#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.#Case C-330/09.

Judgment of the Court (Seventh Chamber) of 25 February 2010 – Commission v Austria
      (Case C‑330/09)
      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
      Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 9)
      Re: 
      
         
               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 Republic of Austria has failed to fulfil its obligations under that directive;
                  
               
            
         
                  2.
               
               
                  
               
               
                  	Orders the Republic of Austria to pay the costs.