ANNEX III

DIRECTIVE (EU) 2017/1132 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance) · European Union

Council Directive 82/891/EEC (OJ L 378, 31.12.1982, p. 47). Directive 2007/63/EC of the European Parliament and of the Council (OJ L 300, 17.11.2007, p. 47). Article 3 Directive 2009/109/EC of the European Parliament and of the Council (OJ L 259, 2.10.2009, p. 14). Article 3 Directive 2014/59/EU of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190). Article 116 Council Directive 89/666/EEC (OJ L 395, 30.12.1989, p. 36). Directive 2012/17/EU of the European Parliament and of the Council (OJ L 156, 16.6.2012, p. 1). Article 1 Directive 2005/56/EC of the European Parliament and of the Council (OJ L 310, 25.11.2005, p. 1). Directive 2009/109/EC of the European Parliament and of the Council (OJ L 259, 2.10.2009, p. 14). Article 4 Directive 2012/17/EU of the European Parliament and of the Council (OJ L 156, 16.6.2012, p. 1). Article 2 Directive 2014/59/EU of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190). Article 120 Directive 2009/101/EC of the European Parliament and of the Council (OJ L 258, 1.10.2009, p. 11). Directive 2012/17/EU of the European Parliament and of the Council (OJ L 156, 16.6.2012, p. 1). Article 3 Council Directive 2013/24/EU (OJ L 158, 10.6.2013, p. 365). Article 1 and point 1 of Part A of the Annex Directive 2011/35/EU of the European Parliament and of the Council (OJ L 110, 29.4.2011, p. 1). Council Directive 2013/24/EU (OJ L 158, 10.6.2013, p. 365). Article 1 and point 3 of Part A of the Annex Directive 2014/59/EU of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190). Article 122 Directive 2012/30/EU of the European Parliament and of the Council (OJ L 315, 14.11.2012, p. 74). Council Directive 2013/24/EU (OJ L 158, 10.6.2013, p. 365). Article 1 and point 4 of Part A of the Annex Directive 2014/59/EU of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190). Article 123 Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993. Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with: Article 1(3) and (4) and Article 5a of Directive 89/666/EEC, Article 13 of Directive 2005/56/EC, Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC. Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest. Directive Time limit for transposition Date of application 82/891/EEC 1 January 1986 — 89/666/EEC 1 January 1992 1 January 1993 2005/56/EC 15 December 2007 — 2007/63/EC 31 December 2008 — 2009/109/EC 30 July 2011 — 2012/17/EU 7 July 2014 — 2013/24/EU 1 July 2013 — 2014/59/EU 31 December 2014 1 January 2015

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.