Recital 42

(42) The Commission should carry out an evaluation of this Directive. Pursuant to paragraph 22 of the Interinstitutional Agreement of 13 April 2016 on Better Law-Making (20), that evaluation should be based on the five criteria of efficiency, effectiveness, relevance, coherence and value added and should provide the basis for impact assessments of possible further measures. The evaluation should cover the practical experience with the EU Company Certificate, the digital EU power of attorney, the reduced formalities in cross-border situations for companies, the effectiveness of preventive controls and legality checks and of making the information available free of charge through the system of interconnection of registers, and the application of disclosure requirements for partnerships. Information on the place of central administration and the principal place of business is important to increase transparency, and thus reinforce legal certainty with respect to the business relationships of Union companies. Therefore, the Commission should assess whether such information should be disclosed in the national register and made available through the system of interconnection of registers, as well as how to define those concepts to ensure a uniform understanding thereof across the Union. In addition, the Commission should assess the potential for cross-sector interoperability between the system of interconnection of registers and other systems providing mechanisms for cooperation between competent authorities, such as in the areas of taxation or social security or the Once-only Technical System established under Regulation (EU) 2018/1724, with the aim of creating more connected public administrations on a cross-border basis in the internal market. The importance of cross-sector interoperability is also underlined in Regulation (EU) 2024/903 of the European Parliament and of the Council (21) and in the Commission Communication of 18 November 2022 entitled ‘Communication on a strengthened public sector interoperability policy – Linking public services, supporting public policies and delivering public benefits – Towards an “Interoperable Europe”’. The Commission should also assess the need to introduce additional measures to fully address the needs of persons with disabilities when they access company information provided by the business registers. The Commission should assess whether the scope of the provisions on groups of companies should be extended to cover other categories or types of groups and other entities, and whether the visual representation of the group structure should be made publicly available through the system of interconnection of registers. Finally, the Commission should assess whether cooperatives, which play an important role in many Member States, should be included within the scope of this Directive, taking into account their specific characteristics.

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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.