CELEX: 62010CA0008
Language: en
Date: 2010-07-15 00:00:00
Title: Case C-8/10: Judgment of the Court (Seventh Chamber) of 15 July 2010 — European Commission v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Directive 2006/46/EC — Annual accounts and consolidated accounts of companies — Failure to transpose completely within the prescribed period)

11.9.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 246/15
            
         Judgment of the Court (Seventh Chamber) of 15 July 2010 — European Commission v Grand Duchy of Luxembourg
   (Case C-8/10) (1)
   
   (Failure of a Member State to fulfil obligations - Directive 2006/46/EC - Annual accounts and consolidated accounts of companies - Failure to transpose completely within the prescribed period)
   2010/C 246/25
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: G. Braun and L. de Schietere de Lophem, Agents)
   
      Defendant: Grand Duchy of Luxembourg (represented by: C. Schiltz, Agent)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Failure to adopt or to 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 of the judgment
   
   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 Grand Duchy of Luxembourg has failed to fulfil its obligations under that directive;
            
         
               2.
            
            
               orders the Grand Duchy of Luxembourg to pay the costs.
            
         
      (1)  OJ C 80, 27.3.2010.