CELEX: 62010CJ0006
Language: en
Date: 2010-07-29 00:00:00
Title: Judgment of the Court (Seventh Chamber) of 29 July 2010. # European Commission v Kingdom of Belgium. # Failure of a Member State to fulfil obligations - Directive 2006/46/EC - Company law Annual and consolidated accounts of companies - Failure to transpose or to communicate national transposition measures. # Case C-6/10.

Judgment of the Court (Seventh Chamber) of 29 July 2010 – Commission v Belgium
      (Case C-6/10)
      Failure of a Member State to fulfil obligations – Directive 2006/46/EC – Company law Annual and consolidated accounts of companies – Failure to transpose or to communicate national transposition measures
      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. 258 TFEU; European Parliament and Council Directive
         2006/46) (see paras 9-12)
      
      Re: 
      
         
               Failure of a Member State to fulfil obligations – Failure to adopt or communicate, within the prescribed period, all the measures
                  necessary to comply with  Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council
                  Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC
                  on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts
                  and consolidated accounts of insurance undertakings (OJ 2006 L 224, p. 1).
               
            Operative part
      The Court: 
      
         
                  1.
               
               
                  
               
               
                  	Declares that, by failing to adopt within the prescribed period all the laws, regulations and administrative provisions necessary
                     to comply with Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives
                     78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual
                     accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated
                     accounts of insurance undertakings, the Kingdom of Belgium has failed to fulfil its obligations under that directive; 
                  
               
            
         
                  2.
               
               
                  
               
               
                  	Orders the Kingdom of Belgium to pay the costs.