CELEX: 62012CA0528
Language: en
Date: 2014-02-06 00:00:00
Title: Case C-528/12: Judgment of the Court (Tenth Chamber) of 6 February 2014 (request for a preliminary ruling from the Landgericht Bonn — Germany) — Mömax Logistik GmbH v Bundesamt für Justiz (Request for a preliminary ruling — Company law — Directive 78/660/EEC — Publication of consolidated annual accounts of certain types of company — Application of the rules on the publication of accounts to companies governed by the law of one Member State and forming part of a group whose parent company is governed by the law of another Member State)

29.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/14
            
         Judgment of the Court (Tenth Chamber) of 6 February 2014 (request for a preliminary ruling from the Landgericht Bonn — Germany) — Mömax Logistik GmbH v Bundesamt für Justiz
   (Case C-528/12) (1)
   
   (Request for a preliminary ruling - Company law - Directive 78/660/EEC - Publication of consolidated annual accounts of certain types of company - Application of the rules on the publication of accounts to companies governed by the law of one Member State and forming part of a group whose parent company is governed by the law of another Member State)
   2014/C 93/21
   Language of the case: German
   
      Referring court
   
   Landgericht Bonn
   
      Parties to the main proceedings
   
   
      Applicant: Mömax Logistik GmbH
   
      Defendant: Bundesamt für Justiz
   
      Re:
   
   Request for a preliminary ruling — Landgericht Bonn — Interpretation of Article 49 TFEU and Article 57(1) of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (OJ 1978 L 222, p. 11) — Right of the Member States not to apply to the dependent companies of any group governed by their national laws the provisions of Directive 78/660/EEC concerning the content, auditing and publication of the annual accounts where the dominant company of the group is subject to the laws of a Member State — Legislation of a Member State providing for that possibility where the dominant company is subject to the laws of that Member State and precluding it where it is subject to the laws of another Member State.
   
      Operative part of the judgment
   
   Article 57 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies, as amended by Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006, must be interpreted as precluding the national legislation of a Member State which exempts a subsidiary undertaking governed by the law of that State from the provisions of that directive concerning the content, auditing and publication of annual accounts only if the parent company is also governed by the law of that State.
   
      (1)  OJ C 63, 2.3.2013.