Court of Justice 25-02-2010 ECLI:EU:C:2010:99

Data

Court: Court of Justice

Case date: 25 februari 2010

Uitspraak

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.