Addressees

This Directive is addressed to the Member States.
Done at Strasbourg, 14 June 2017.
For the European Parliament
The President
A. TAJANI
For the Council
The President
H. DALLI
(
1
)
OJ C 264, 20.7.2016, p. 82
.
(
2
)
Position of the European Parliament of 5 April 2017 (not yet published in the Official Journal) and decision of the Council of 29 May 2017.
(
3
)
Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54(3)(g) of the Treaty, concerning the division of public limited liability companies (
OJ L 378, 31.12.1982, p. 47
).
(
4
)
Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State (
OJ L 395, 30.12.1989, p. 36
).
(
5
)
Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (
OJ L 310, 25.11.2005, p. 1
).
(
6
)
Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent (
OJ L 258, 1.10.2009, p. 11
).
(
7
)
Directive 2011/35/EU of the European Parliament and of the Council of 5 April 2011 concerning mergers of public limited liability companies (
OJ L 110, 29.4.2011, p. 1
).
(
8
)
Directive 2012/30/EU of the European Parliament and of the Council of 25 October 2012 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty on the Functioning of the European Union, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (
OJ L 315, 14.11.2012, p. 74
).
(
9
)
See Annex III, Part A.
(
10
)
First Council Directive 68/151/EEC of 9 March 1968 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community (
OJ L 65, 14.3.1968, p. 8
).
(
11
)
OJ C 75, 31.3.2009, p. 1
.
(
12
)
Directive 2012/17/EU of the European Parliament and of the Council of 13 June 2012 amending Council Directive 89/666/EEC and Directives 2005/56/EC and 2009/101/EC of the European Parliament and of the Council as regards the interconnection of central, commercial and companies registers (
OJ L 156, 16.6.2012, p. 1
).
(
13
)
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (
OJ L 298, 26.10.2012, p. 1
).
(
14
)
Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers (
OJ L 55, 28.2.2011, p. 13
).
(
15
)
Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (
OJ L 173, 12.6.2014, p. 1
).
(
16
)
Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation) (
OJ L 24, 29.1.2004, p. 1
).
(
17
)
Council Directive 98/59/EC of 20 July 1998 on the approximation of the laws of the Member States relating to collective redundancies (
OJ L 225, 12.8.1998, p. 16
).
(
18
)
Council Directive 2001/23/EC of 12 March 2001 on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses (
OJ L 82, 22.3.2001, p. 16
).
(
19
)
Directive 2002/14/EC of the European Parliament and of the Council of 11 March 2002 establishing a general framework for informing and consulting employees in the European Community (
OJ L 80, 23.3.2002, p. 29
).
(
20
)
Directive 2009/38/EC of the European Parliament and of the Council of 6 May 2009 on the establishment of a European Works Council or a procedure in Community-scale undertakings and Community-scale groups of undertakings for the purposes of informing and consulting employees (
OJ L 122, 16.5.2009, p. 28
).
(
21
)
Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) (
OJ L 294, 10.11.2001, p. 1
).
(
22
)
Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees (
OJ L 294, 10.11.2001, p. 22
).
(
23
)
Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (
OJ L 390, 31.12.2004, p. 38
).
(
24
)
Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (
OJ L 281, 23.11.1995, p. 31
).
(
25
)
Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (
OJ L 8, 12.1.2001, p. 1
).
(
26
)
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (
OJ L 372, 31.12.1986, p. 1
).
(
27
)
Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (
OJ L 374, 31.12.1991, p. 7
).
(
28
)
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (
OJ L 182, 29.6.2013, p. 19
).
(
29
)
Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures (
OJ L 13, 19.1.2000, p. 12
).
(
30
)
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 L 157, 9.6.2006, p. 87
).
(
31
)
Council Directive 89/117/EEC of 13 February 1989 on the obligations of branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (
OJ L 44, 16.2.1989, p. 40
).
(
32
)
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 L 222, 14.8.1978, p. 11
).
(
33
)
Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (
OJ L 173, 12.6.2014, p. 349
).
(
34
)
Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (
OJ L 173, 12.6.2014, p. 190
).
(
35
)
Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (
OJ L 26, 31.1.1977, p. 1
).
(
36
)
Directive 95/46/EC is repealed and replaced, with effect from 25 May 2018, by Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (
OJ L 119, 4.5.2016, p. 1
).
(
37
)
Directive 2009/109/EC of the European Parliament and of the Council of 16 September 2009 amending Council Directives 77/91/EEC, 78/855/EEC and 82/891/EEC, and Directive 2005/56/EC as regards reporting and documentation requirements in the case of mergers and divisions (
OJ L 259, 2.10.2009, p. 14
).
ANNEX I
TYPES OF COMPANIES REFERRED TO IN ARTICLE 2(1) AND (2), ARTICLE 44(1) AND (2), ARTICLE 45(2), ARTICLE 87(1) AND (2) AND ARTICLE 135(1)
—
Belgium:
société anonyme/naamloze vennootschap;
—
Bulgaria:
акционерно дружество;
—
the Czech Republic:
akciová společnost;
—
Denmark:
aktieselskab;
—
Germany:
Aktiengesellschaft;
—
Estonia:
aktsiaselts;
—
Ireland:
cuideachta phoiblí faoi theorainn scaireanna/public company limited by shares,
cuideachta phoiblí faoi theorainn ráthaíochta agus a bhfuil scairchaipiteal aici/public company limited by guarantee and having a share capital;
—
Greece:
ανώνυμη εταιρεία;
—
Spain:
sociedad anónima;
—
France:
société anonyme;
—
Croatia:
dioničko društvo;
—
Italy:
società per azioni;
—
Cyprus:
δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές,
δημόσιες εταιρείες περιορισμένης ευθύνης με εγγύηση που διαθέτουν μετοχικό κεφάλαιο;
—
Latvia:
akciju sabiedrība;
—
Lithuania:
akcinė bendrovė;
—
Luxembourg:
société anonyme;
—
Hungary:
nyilvánosan működő részvénytársaság;
—
Malta:
kumpanija pubblika ta' responsabbiltà limitata/public limited liability company;
—
the Netherlands:
naamloze vennootschap;
—
Austria:
Aktiengesellschaft;
—
Poland:
spółka akcyjna;
—
Portugal:
sociedade anónima;
—
Romania:
societate pe acțiuni;
—
Slovenia:
delniška družba;
—
Slovakia:
akciová spoločnost';
—
Finland:
julkinen osakeyhtiö/publikt aktiebolag;
—
Sweden:
aktiebolag;
—
the United Kingdom:
public company limited by shares,
public company limited by guarantee and having a share capital.
ANNEX II
TYPES OF COMPANIES REFERRED TO IN ARTICLES 7(1) AND 13, ARTICLES 29(1), 36(1) AND 67(1) AND POINT (a) OF ARTICLE 119(1)
—
Belgium:
naamloze vennootschap/société anonyme,
commanditaire vennootschap op aandelen/société en commandite par actions,
personenvennootschap met beperkte aansprakelijkheid/société de personnes à responsabilité limitée;
—
Bulgaria:
акционерно дружество, дружество с ограничена отговорност, командитно дружество с акции;
—
Czech Republic:
společnost s ručením omezeným, akciová společnost;
—
Denmark:
aktieselskab, kommanditaktieselskab, anpartsselskab;
—
Germany:
die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
—
Estonia:
aktsiaselts, osaühing;
—
Ireland:
cuideachtaí atá corpraithe faoi dhliteanas teoranta/companies incorporated with limited liability;
—
Greece:
ανώνυμη εταιρεία, εταιρεία περιορισμένης ευθύνης, ετερόρρυθμη κατά μετοχές εταιρεία;
—
Spain:
la sociedad anónima, la sociedad comanditaria por acciones, la sociedad de responsabilidad limitada;
—
France:
société anonyme, société en commandite par actions, société à responsabilité limitée, société par actions simplifiée;
—
Croatia:
dioničko društvo, društvo s ograničenom odgovornošću;
—
Italy:
società per azioni, società in accomandita per azioni, società a responsabilità limitata;
—
Cyprus:
δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση, ιδιωτικές εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση;
—
Latvia:
akciju sabiedrība, sabiedrība ar ierobežotu atbildību, komanditsabiedrība;
—
Lithuania:
akcinė bendrovė, uždaroji akcinė bendrovė;
—
Luxembourg:
société anonyme, société en commandite par actions, société à responsabilité limitée;
—
Hungary:
részvénytársaság, korlátolt felelősségű társaság;
—
Malta:
kumpannija pubblika/public limited liability company,
kumpannija privata/private limited liability company;
—
the Netherlands:
naamloze vennootschap, besloten vennootschap met beperkte aansprakelijkheid;
—
Austria:
die Aktiengesellschaft, die Gesellschaft mit beschränkter Haftung;
—
Poland:
spółka z ograniczoną odpowiedzialnością, spółka komandytowo-akcyjna, spółka akcyjna;
—
Portugal:
sociedade anónima de responsabilidade limitada, sociedade em comandita por ações, sociedade por quotas de responsabilidade limitada;
—
Romania:
societate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni;
—
Slovenia:
delniška družba, družba z omejeno odgovornostjo, komaditna delniška družba;
—
Slovakia:
akciová spoločnosť, spoločnosť s ručením obmedzeným;
—
Finland:
yksityinen osakeyhtiö/privat aktiebolag,
julkinen osakeyhtiö/publikt aktiebolag;
—
Sweden:
aktiebolag;
—
United Kingdom:
companies incorporated with limited liability.
ANNEX III
PART A
REPEALED DIRECTIVES WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO
(REFERRED TO IN ARTICLE 166)
Council Directive 82/891/EEC
(
OJ L 378, 31.12.1982, p. 47
).
Directive 2007/63/EC of the European Parliament and of the Council
(
OJ L 300, 17.11.2007, p. 47
).
Article 3
Directive 2009/109/EC of the European Parliament and of the Council
(
OJ L 259, 2.10.2009, p. 14
).
Article 3
Directive 2014/59/EU of the European Parliament and of the Council
(
OJ L 173, 12.6.2014, p. 190
).
Article 116
Council Directive 89/666/EEC
(
OJ L 395, 30.12.1989, p. 36
).
Directive 2012/17/EU of the European Parliament and of the Council
(
OJ L 156, 16.6.2012, p. 1
).
Article 1
Directive 2005/56/EC of the European Parliament and of the Council
(
OJ L 310, 25.11.2005, p. 1
).
Directive 2009/109/EC of the European Parliament and of the Council
(
OJ L 259, 2.10.2009, p. 14
).
Article 4
Directive 2012/17/EU of the European Parliament and of the Council
(
OJ L 156, 16.6.2012, p. 1
).
Article 2
Directive 2014/59/EU of the European Parliament and of the Council
(
OJ L 173, 12.6.2014, p. 190
).
Article 120
Directive 2009/101/EC of the European Parliament and of the Council
(
OJ L 258, 1.10.2009, p. 11
).
Directive 2012/17/EU of the European Parliament and of the Council
(
OJ L 156, 16.6.2012, p. 1
).
Article 3
Council Directive 2013/24/EU
(
OJ L 158, 10.6.2013, p. 365
).
Article 1 and point 1 of Part A of the Annex
Directive 2011/35/EU of the European Parliament and of the Council
(
OJ L 110, 29.4.2011, p. 1
).
Council Directive 2013/24/EU
(
OJ L 158, 10.6.2013, p. 365
).
Article 1 and point 3 of Part A of the Annex
Directive 2014/59/EU of the European Parliament and of the Council
(
OJ L 173, 12.6.2014, p. 190
).
Article 122
Directive 2012/30/EU of the European Parliament and of the Council
(
OJ L 315, 14.11.2012, p. 74
).
Council Directive 2013/24/EU
(
OJ L 158, 10.6.2013, p. 365
).
Article 1 and point 4 of Part A of the Annex
Directive 2014/59/EU of the European Parliament and of the Council
(
OJ L 173, 12.6.2014, p. 190
).
Article 123
PART B
TIME LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATES OF APPLICATION
(REFERRED TO IN ARTICLE 166)
Directive
Time limit for transposition
Date of application
82/891/EEC
1 January 1986
—
89/666/EEC
1 January 1992
1 January 1993
(
1
)
2005/56/EC
15 December 2007
—
2007/63/EC
31 December 2008
—
2009/109/EC
30 July 2011
—
2012/17/EU
7 July 2014
(
2
)
—
2013/24/EU
1 July 2013
—
2014/59/EU
31 December 2014
1 January 2015
(
3
)
(
1
)
Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.
(
2
)
Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with:
—
Article 1(3) and (4) and Article 5a of Directive 89/666/EEC,
—
Article 13 of Directive 2005/56/EC,
—
Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC.
(
3
)
Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest.
ANNEX IV
CORRELATION TABLE
Directive 82/891/EEC
Directive 89/666/EEC
Directive 2005/56/EC
Directive 2009/101/EC
Directive 2011/35/EU
Directive 2012/30/EU
This Directive
—
—
—
—
—
—
Article 1
Article 1
Article 135
Article 2
Article 136
Article 3(1) and (2)
Article 137(1) and (2)
Article 3(3)(a)
Article 137(3) first subparagraph
Article 3(3)(b)
Article 137(3) second subparagraph
Article 4
Article 138
Article 5
Article 139
Article 6
Article 140
Article 7
Article 141
Article 8
Article 142
Article 9
Article 143
Article 10
Article 144
Article 11
Article 145
Article 12
Article 146
Article 13
Article 147
Article 14
Article 148
Article 15
Article 149
Article 16
Article 150
Article 17
Article 151
Article 18
Article 152
Article 19
Article 153
Article 20(a) and (b)
Article 154(a) and (b)
Article 20(d)
Article 154(c)
Article 21
Article 155
Article 22(1), (2) and (3)
Article 156(1), (2) and (3)
Article 22(5)
Article 156(4)
Article 23
Article 157
Article 24
Article 158
Article 25
Article 159
Article 26(1)
—
Article 26(2)
Article 160(1)
Article 26(3)
—
Article 26(4)
Article 160(2)
Article 26(5)
—
Article 27
—
Article 1
Article 29
Article 2
Article 30
Article 3
Article 31
Article 4
Article 32
Article 5
Article 33
—
Article 34(1)
Article 5a(1), (2) and (3)
Article 20(1), (2) and (3)
Article 33(1)
Article 5a(4)
Article 34(2)
Article 5a(5)
Article 34(3)
Article 6
Article 35
Article 7
Article 36
Article 8
Article 37
Article 9
Article 38
Article 10
Article 39
Article 11
—
Article 11a
Article 161
Article 12
Article 40
Article 13
Article 41
Article 14
Article 42
Article 15
—
Article 16
—
Article 17
Article 43
Article 18
—
Article 1
Article 118
Article 2
Article 119
Article 3
Article 120
Article 4
Article 121
Article 5
Article 122
Article 6
Article 123
Article 7
Article 124
Article 8
Article 125
Article 9
Article 126
Article 10
Article 127
Article 11
Article 128
Article 12
Article 129
Article 13
Article 130
Article 14
Article 131
Article 15
Article 132
Article 16
Article 133
Article 17
Article 134
Article 17a
Article 161
Article 18
Article 19
—
Article 20
—
Article 21
—
Article 1
Annex II
Article 2
Article 14
Article 2a
Article 15
Article 3
Article 16
Article 3a
Article 17
Article 3b
Article 18
Article 3c
Article 19
Article 3d
Article 20
Article 4
Article 21
Article 4a
Article 22
Article 4b
Article 23
Article 4c first and second paragraphs
Article 24 first and second paragraphs
Article 4c third paragraph
—
Article 4d
Article 25
Article 4e
Article 165
Article 5
Article 26
Article 6
Article 27
Article 7
Article 28
Article 7a
Article 161
—
Article 7(1)
Article 8
Article 7(2)
Article 9
Article 8
Article 10
Article 9
Article 11
Article 10
Article 12
Article 11
Article 13
Article 12
Article 13a
Article 163
Article 14
—
Article 15
—
Article 16
—
Article 17
—
Article 18
—
Annex I
—
Annex II
—
Article 1
Article 87
Article 2
Article 88
Article 3
Article 89
Article 4
Article 90
Article 5
Article 91
Article 6
Article 92
Article 7
Article 93
Article 8
Article 94
Article 9
Article 95
Article 10
Article 96
Article 11
Article 97
Article 12
Article 98
Article 13
Article 99
Article 14
Article 100
Article 15
Article 101
Article 16
Article 102
Article 17
Article 103
Article 18
Article 104
Article 19
Article 105
Article 20
Article 106
Article 21
Article 107
Article 22
Article 108
Article 23
Article 109
Article 24
Article 110
Article 25
Article 111
Article 26
Article 112
Article 27
Article 113
Article 28
Article 114
Article 29
Article 115
Article 30
Article 116
Article 31
Article 117
Article 32
—
Article 33
—
Article 34
—
Annex I
—
Annex II
—
Article 1(1)
Article 2(1)
Article 44(1)
Article 1(2)
Article 2(2)
Article 44(2)
Article 2
Article 3
Article 3
Article 4
Article 4
Article 5
Article 5
Article 6
—
Article 43
Article 6
Article 45
Article 7
Article 46
Article 8
Article 47
Article 9
Article 48
Article 10
Article 49
Article 11
Article 50
Article 12
Article 51
Article 13
Article 52
Article 14
Article 53
Article 15
Article 54
Article 16
Article 55
Article 17
Article 56
Article 18
Article 57
Article 19
Article 58
Article 20
Article 59
Article 21
Article 60
Article 22
Article 61
Article 23
Article 62
Article 24
Article 63
Article 25
Article 64
Article 26
Article 65
Article 27
Article 66
Article 28
Article 67
Article 29
Article 68
Article 30
Article 69
Article 31
Article 70
Article 32
Article 71
Article 33
Article 72
Article 34
Article 73
Article 35
Article 74
Article 36
Article 75
Article 37
Article 76
Article 38
Article 77
Article 39
Article 78
Article 40
Article 79
Article 41
Article 80
Article 42
Article 81
Article 43
Article 82
Article 44
Article 83
Article 45
Article 84
Article 46
Article 85
Article 47(1)
Article 86
Article 47(2)
Article 165
Article 48
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Article 166
Article 49
Article 167
Article 50
Article 168
Annex I
Annex I
Annex II
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Annex III
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Annex III
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Annex IV