Annexes to COM(2015)616 - Aspects of company law (codification)

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dossier COM(2015)616 - Aspects of company law (codification).
document COM(2015)616 EN
date June 14, 2017
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)

DirectiveTime limit for transpositionDate of application
82/891/EEC1 January 1986—
89/666/EEC1 January 19921 January 1993 (1)
2005/56/EC15 December 2007—
2007/63/EC31 December 2008—
2009/109/EC30 July 2011—
2012/17/EU7 July 2014 (2)—
2013/24/EU1 July 2013—
2014/59/EU31 December 20141 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/EECDirective 89/666/EECDirective 2005/56/ECDirective 2009/101/ECDirective 2011/35/EUDirective 2012/30/EUThis Directive
——————Article 1
Article 1Article 135
Article 2Article 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 4Article 138
Article 5Article 139
Article 6Article 140
Article 7Article 141
Article 8Article 142
Article 9Article 143
Article 10Article 144
Article 11Article 145
Article 12Article 146
Article 13Article 147
Article 14Article 148
Article 15Article 149
Article 16Article 150
Article 17Article 151
Article 18Article 152
Article 19Article 153
Article 20(a) and (b)Article 154(a) and (b)
Article 20(d)Article 154(c)
Article 21Article 155
Article 22(1), (2) and (3)Article 156(1), (2) and (3)
Article 22(5)Article 156(4)
Article 23Article 157
Article 24Article 158
Article 25Article 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 1Article 29
Article 2Article 30
Article 3Article 31
Article 4Article 32
Article 5Article 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 6Article 35
Article 7Article 36
Article 8Article 37
Article 9Article 38
Article 10Article 39
Article 11—
Article 11aArticle 161
Article 12Article 40
Article 13Article 41
Article 14Article 42
Article 15—
Article 16—
Article 17Article 43
Article 18—
Article 1Article 118
Article 2Article 119
Article 3Article 120
Article 4Article 121
Article 5Article 122
Article 6Article 123
Article 7Article 124
Article 8Article 125
Article 9Article 126
Article 10Article 127
Article 11Article 128
Article 12Article 129
Article 13Article 130
Article 14Article 131
Article 15Article 132
Article 16Article 133
Article 17Article 134
Article 17aArticle 161
Article 18
Article 19—
Article 20—
Article 21—
Article 1Annex II
Article 2Article 14
Article 2aArticle 15
Article 3Article 16
Article 3aArticle 17
Article 3bArticle 18
Article 3cArticle 19
Article 3dArticle 20
Article 4Article 21
Article 4aArticle 22
Article 4bArticle 23
Article 4c first and second paragraphsArticle 24 first and second paragraphs
Article 4c third paragraph—
Article 4dArticle 25
Article 4eArticle 165
Article 5Article 26
Article 6Article 27
Article 7Article 28
Article 7aArticle 161
—Article 7(1)
Article 8Article 7(2)
Article 9Article 8
Article 10Article 9
Article 11Article 10
Article 12Article 11
Article 13Article 12
Article 13aArticle 163
Article 14—
Article 15—
Article 16—
Article 17—
Article 18—
Annex I—
Annex II—
Article 1Article 87
Article 2Article 88
Article 3Article 89
Article 4Article 90
Article 5Article 91
Article 6Article 92
Article 7Article 93
Article 8Article 94
Article 9Article 95
Article 10Article 96
Article 11Article 97
Article 12Article 98
Article 13Article 99
Article 14Article 100
Article 15Article 101
Article 16Article 102
Article 17Article 103
Article 18Article 104
Article 19Article 105
Article 20Article 106
Article 21Article 107
Article 22Article 108
Article 23Article 109
Article 24Article 110
Article 25Article 111
Article 26Article 112
Article 27Article 113
Article 28Article 114
Article 29Article 115
Article 30Article 116
Article 31Article 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 2Article 3
Article 3Article 4
Article 4Article 5
Article 5Article 6
—Article 43
Article 6Article 45
Article 7Article 46
Article 8Article 47
Article 9Article 48
Article 10Article 49
Article 11Article 50
Article 12Article 51
Article 13Article 52
Article 14Article 53
Article 15Article 54
Article 16Article 55
Article 17Article 56
Article 18Article 57
Article 19Article 58
Article 20Article 59
Article 21Article 60
Article 22Article 61
Article 23Article 62
Article 24Article 63
Article 25Article 64
Article 26Article 65
Article 27Article 66
Article 28Article 67
Article 29Article 68
Article 30Article 69
Article 31Article 70
Article 32Article 71
Article 33Article 72
Article 34Article 73
Article 35Article 74
Article 36Article 75
Article 37Article 76
Article 38Article 77
Article 39Article 78
Article 40Article 79
Article 41Article 80
Article 42Article 81
Article 43Article 82
Article 44Article 83
Article 45Article 84
Article 46Article 85
Article 47(1)Article 86
Article 47(2)Article 165
Article 48—
—Article 166
Article 49Article 167
Article 50Article 168
Annex IAnnex I
Annex II—
Annex III—
—Annex III
—Annex IV