Recital 9

(9) A preventive administrative, judicial or notarial control or any combination thereof, respecting Member States’ legal systems and legal traditions, including business registers which are administrative or judicial authorities, should be provided for in all Member States in order to ensure the reliability of company documents and information in cross-border situations. A legality check of a company’s instrument of constitution, its statutes if contained in a separate instrument, and of any amendment of such documents, should be carried out, given that those are the most important documents concerning a company. Such a mandatory preventive control in all Member States would also be consistent with other Union policies and could, in particular, contribute to ensuring that company law procedures cannot be used to circumvent other Union and Member State law that aims to protect the public interest. That preventive control should be without prejudice to national laws that, respecting Member States’ legal systems and legal traditions, require that such documents be drawn up and certified in due legal form. A preventive control of companies’ annual accounts is not required under this Directive.

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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.