Council Directive 2013/24/EU

of 13 May 2013

adapting certain directives in the field of company law, by reason of the accession of the Republic of Croatia

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Treaty of Accession of Croatia, and in particular Article 3(4) thereof,

Having regard to the Act of Accession of Croatia, and in particular Article 50 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)

Pursuant to Article 50 of the Act of Accession of Croatia, where acts of the institutions adopted prior to accession require adaptation by reason of accession, and the necessary adaptations have not been provided for in that Act of Accession or in the Annexes thereto, the Council, acting by qualified majority on a proposal from the Commission, shall, to this end, adopt the necessary acts, if the original act was not adopted by the Commission.

(2)

The Final Act of the Conference which drew up and adopted the Treaty of Accession of Croatia indicated that the High Contracting Parties had reached political agreement on a set of adaptations to acts adopted by the institutions required by reason of accession and invited the Council and the Commission to adopt those adaptations before accession, completed and updated where necessary to take account of the evolution of the law of the Union.

(3)
Directives 78/660/EEC1, 83/349/EEC2, 2009/101/EC3, 2009/102/EC4, 2011/35/EU5 and 2012/30/EU6 should therefore be amended accordingly,

HAS ADOPTED THIS DIRECTIVE:

Article 1

Directives 78/660/EEC, 83/349/EEC, 2009/101/EC, 2009/102/EC, 2011/35/EU and 2012/30/EU are amended as set out in the Annex to this Directive.

Article 2

1.

Member States shall adopt and publish, by the date of accession of Croatia to the Union at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.

They shall apply those provisions from the date of accession of Croatia to the Union.

When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

2.

Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Article 3

This Directive shall enter into force subject to and as from the date of the entry into force of the Treaty of Accession of Croatia.

Article 4

This Directive is addressed to the Member States.

Done at Brussels, 13 May 2013.

For the Council

The President

S. Coveney

ANNEX

PART ACOMPANY LAW

1.In Article 1 of Directive 2009/101/EC, the following is inserted after the entry for France:

  1. ‘—

    Croatia:

    dioničko društvo, društvo s ograničenom odgovornošću;’.

2.In Annex I to Directive 2009/102/EC, the following is inserted after the entry for France:

  1. ‘—

    Croatia:

    “društvo s ograničenom odgovornošću, dioničko društvo,” ’.

3.In Article 1(1) of Directive 2011/35/EU, the following is inserted after the entry for France:

  1. ‘—

    Croatia:

    • dioničko društvo,’.

4.In Annex I to Directive 2012/30/EU, the following is inserted after the entry for France:

  1. ‘—

    Croatia:

    dioničko društvo;’.

PART BACCOUNTING STANDARDS

1.Article 1(1) of Directive 78/660/EEC is amended as follows:

  1. (a)

    the following is added to the first subparagraph:

    1. ‘—

      in Croatia:

      dioničko društvo, društvo s ograničenom odgovornošću.’;

  2. (b)

    the following is added to the second subparagraph:

    1. ‘(ab)

      in Croatia:

      javno trgovačko društvo, komanditno društvo,’.

2.In Article 4(1) of Directive 83/349/EEC, the following is added to the first subparagraph:

  1. ‘(ab)

    in Croatia:

    dioničko društvo, društvo s ograničenom odgovornošću.’.