Article 28

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

Member States shall provide for appropriate penalties at least in the case of: failure to disclose accounting documents as required by Article 14(f); omission from commercial documents or from any company website of the compulsory particulars provided for in Article 26.

← art_27__text_1 · All articles · art_28__text_1 →

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