Court of Justice of the European Communities (including Court of First Instance Decisions)

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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> European Commission v Kingdom of Spain (Judgment of the Court (Seventh Chamber)) [2010] EUECJ C-295/09 (25 February 2010)
URL: http://www.bailii.org/eu/cases/EUECJ/2010/C29509.html
Cite as: [2010] EUECJ C-295/9, [2010] EUECJ C-295/09, EU:C:2010:99, ECLI:EU:C:2010:99

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Judgment of the Court (Seventh Chamber) of 25 February 2010 – Commission v Spain

(Case C‑295/09)

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

1.                     Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 9)

2.                     Member States – Obligations – Implementation of directives – Failure to fulfil obligations – National system pleaded as justification – Not permissible (Art. 226 EC) (see para. 10)

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 2006 L 157, p. 87).

Operative part

The Court:

1.

Declares that, by failing to adopt, within the prescribed period, 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.

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