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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: EU:C:2010:99, [2010] EUECJ C-295/9, [2010] EUECJ C-295/09, 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:
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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; |
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2. |
Orders the Kingdom of Spain to pay the costs. |
