(d)

Directive (EU) 2025/25 of the European Parliament and of the Council of 19 December 2024 amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law (Text with EEA relevance) · European Union

whether cooperatives should be included within the scope of this Directive in line with the provisions on partnerships listed in Annex IIB, taking into account the specific characteristics of cooperatives.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.