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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:
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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; |
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2. |
orders the Grand Duchy of Luxembourg to pay the costs. |