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Case C-295/09: Judgment of the Court (Seventh Chamber) of 25 February 2010 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Directive 2006/43/EC — Company law — Statutory audits of annual accounts and consolidated accounts — Failure to transpose within the prescribed period)
ECLI:EU:UNKNOWN:62009CA0295
62009CA0295
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17.4.2010
Official Journal of the European Union
C 100/9
(Case C-295/09) (<span class="super">1</span>)
(Failure of a Member State to fulfil obligations - Directive 2006/43/EC - Company law - Statutory audits of annual accounts and consolidated accounts - Failure to transpose within the prescribed period)
2010/C 100/13
Language of the case: Spanish
Parties
Applicant: European Commission (represented by: G. Braun and E. Adsera Ribera, acting as Agents)
Defendant: Kingdom of Spain (represented by: F. Díez Moreno, acting as Agent)
Re:
Failure of a Member State to fulfil obligations — Failure to adopt or notify, within the prescribed period, the provisions necessary to comply with 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, p. 87)
Operative part of the judgment
The Court:
1.Declares that, by failing to adopt the laws, regulations and administrative provisions necessary to implement 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, the Kingdom of Spain has failed to fulfil its obligations under that directive;
2.Orders the Kingdom of Spain to pay the costs.
(<span class="note">1</span>) OJ C 256, 24.10.2009.