CELEX: C2006/036/34
Language: en
Date: 2006-02-11 00:00:00
Title: Judgment of the Court (Fourth Chamber) of  8 December 2005  in Case C-115/05: Commission of the European Communities v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Directive 2001/65/EC — Annual and consolidated accounts of certain types of companies — Failure to transpose within the prescribed period)

11.2.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 36/17
            
         
      JUDGMENT OF THE COURT
   
   (Fourth Chamber)
   of 8 December 2005
   in Case C-115/05: Commission of the European Communities v Grand Duchy of Luxembourg (1)
   
   (Failure of a Member State to fulfil obligations - Directive 2001/65/EC - Annual and consolidated accounts of certain types of companies - Failure to transpose within the prescribed period)
   (2006/C 36/34)
   Language of the case: French
   In Case C-115/05 Commission of the European Communities (Agent: G. Braun) v Grand Duchy of Luxembourg (Agent: S. Schreiner) — action under Article 226 EC for failure to comply with obligations, brought on 8 March 2005 — the Court (Fourth Chamber), composed of K. Schiemann, President of the Chamber, M. Ilešič (Rapporteur) and E. Levits, Judges; C. Stix-Hackl, Advocate General; R. Grass, Registrar, gave a judgment on 8 December 2005, in which it:
   
               1.
            
            
               Declares that, by failing to adopt within the prescribed period the laws, regulations and administrative provisions necessary to comply with Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions, 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 106 of 30.04.2005