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Case C-6/10: Judgment of the Court (Eighth Chamber) of 29 July 2010 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Directive 2006/46/EC — Company law Annual and consolidated accounts of companies — Failure to transpose or to communicate national transposition measures)
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11.9.2010
Official Journal of the European Union
C 246/14
(Case C-6/10) (<span class="super">1</span>)
(Failure of a Member State to fulfil obligations - Directive 2006/46/EC - Company law Annual and consolidated accounts of companies - Failure to transpose or to communicate national transposition measures)
2010/C 246/24
Language of the case: French
Parties
Applicant: European Commission (represented by: G. Braun and L. de Schietere de Lophem, Agents)
Defendant: Kingdom of Belgium (represented by: M. Jacobs and J.-C. Halleux, Agents)
Re:
Failure of a Member State to fulfil obligations — Failure to adopt or 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:
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 Kingdom of Belgium has failed to fulfil its obligations under that directive;
2.Orders the Kingdom of Belgium to pay the costs.
(<span class="super">1</span>) OJ C 80, 27.03.2010.