PART B

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

← anx_III__cpt_1__table_1__row_13__cell_2 · All articles · anx_III__cpt_2__table_1 →

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