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ANNEX IIIU.K.

PART AU.K. REPEALED DIRECTIVES WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO (REFERRED TO IN ARTICLE 166)

Council Directive 82/891/EEC(OJ L 378, 31.12.1982, p. 47).

Directive 2007/63/EC of the European Parliament and of the Council

(OJ L 300, 17.11.2007, p. 47).

Article 3

Directive 2009/109/EC of the European Parliament and of the Council

(OJ L 259, 2.10.2009, p. 14).

Article 3

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 116
Council Directive 89/666/EEC(OJ L 395, 30.12.1989, p. 36).

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 1
Directive 2005/56/EC of the European Parliament and of the Council(OJ L 310, 25.11.2005, p. 1).

Directive 2009/109/EC of the European Parliament and of the Council

(OJ L 259, 2.10.2009, p. 14).

Article 4

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 2

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 120
Directive 2009/101/EC of the European Parliament and of the Council(OJ L 258, 1.10.2009, p. 11).

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 3

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 1 of Part A of the Annex
Directive 2011/35/EU of the European Parliament and of the Council(OJ L 110, 29.4.2011, p. 1).

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 3 of Part A of the Annex

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 122
Directive 2012/30/EU of the European Parliament and of the Council(OJ L 315, 14.11.2012, p. 74).

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 4 of Part A of the Annex

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 123

PART BU.K. TIME LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATES OF APPLICATION (REFERRED TO IN ARTICLE 166)

a

Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.

b

Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with:

  • Article 1(3) and (4) and Article 5a of Directive 89/666/EEC,

  • Article 13 of Directive 2005/56/EC,

  • Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC.

c

Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest.

DirectiveTime limit for transpositionDate of application
82/891/EEC1 January 1986
89/666/EEC1 January 19921 January 1993a
2005/56/EC15 December 2007
2007/63/EC31 December 2008
2009/109/EC30 July 2011
2012/17/EU7 July 2014b
2013/24/EU1 July 2013
2014/59/EU31 December 20141 January 2015c