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- Point in Time (31/01/2020)
- Original (As adopted by EU)
Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance)
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Belgium:
société anonyme/naamloze vennootschap;
Bulgaria:
акционерно дружество;
the Czech Republic:
akciová společnost;
Denmark:
aktieselskab;
Germany:
Aktiengesellschaft;
Estonia:
aktsiaselts;
Ireland:
cuideachta phoiblí faoi theorainn scaireanna/public company limited by shares,
cuideachta phoiblí faoi theorainn ráthaíochta agus a bhfuil scairchaipiteal aici/public company limited by guarantee and having a share capital;
Greece:
ανώνυμη εταιρεία;
Spain:
sociedad anónima;
France:
société anonyme;
Croatia:
dioničko društvo;
Italy:
società per azioni;
Cyprus:
δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές,
δημόσιες εταιρείες περιορισμένης ευθύνης με εγγύηση που διαθέτουν μετοχικό κεφάλαιο;
Latvia:
akciju sabiedrība;
Lithuania:
akcinė bendrovė;
Luxembourg:
société anonyme;
Hungary:
nyilvánosan működő részvénytársaság;
Malta:
kumpanija pubblika ta' responsabbiltà limitata/public limited liability company;
the Netherlands:
naamloze vennootschap;
Austria:
Aktiengesellschaft;
Poland:
spółka akcyjna;
Portugal:
sociedade anónima;
Romania:
societate pe acțiuni;
Slovenia:
delniška družba;
Slovakia:
akciová spoločnost';
Finland:
julkinen osakeyhtiö/publikt aktiebolag;
[F1Sweden:
publikt aktiebolag;]
the United Kingdom:
public company limited by shares,
public company limited by guarantee and having a share capital.
Textual Amendments
Textual Amendments
Belgium:
naamloze vennootschap/société anonyme,
commanditaire vennootschap op aandelen/société en commandite par actions,
personenvennootschap met beperkte aansprakelijkheid/société de personnes à responsabilité limitée;
Bulgaria:
акционерно дружество, дружество с ограничена отговорност, командитно дружество с акции;
Czech Republic:
společnost s ručením omezeným, akciová společnost;
Denmark:
aktieselskab, kommanditaktieselskab, anpartsselskab;
Germany:
die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
Estonia:
aktsiaselts, osaühing;
Ireland:
cuideachtaí atá corpraithe faoi dhliteanas teoranta/companies incorporated with limited liability;
Greece:
ανώνυμη εταιρεία, εταιρεία περιορισμένης ευθύνης, ετερόρρυθμη κατά μετοχές εταιρεία;
Spain:
la sociedad anónima, la sociedad comanditaria por acciones, la sociedad de responsabilidad limitada;
France:
société anonyme, société en commandite par actions, société à responsabilité limitée, société par actions simplifiée;
Croatia:
dioničko društvo, društvo s ograničenom odgovornošću;
Italy:
società per azioni, società in accomandita per azioni, società a responsabilità limitata;
Cyprus:
δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση, ιδιωτικές εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση;
Latvia:
akciju sabiedrība, sabiedrība ar ierobežotu atbildību, komanditsabiedrība;
Lithuania:
akcinė bendrovė, uždaroji akcinė bendrovė;
Luxembourg:
société anonyme, société en commandite par actions, société à responsabilité limitée;
Hungary:
részvénytársaság, korlátolt felelősségű társaság;
Malta:
kumpannija pubblika/public limited liability company,
kumpannija privata/private limited liability company;
the Netherlands:
naamloze vennootschap, besloten vennootschap met beperkte aansprakelijkheid;
Austria:
die Aktiengesellschaft, die Gesellschaft mit beschränkter Haftung;
Poland:
spółka z ograniczoną odpowiedzialnością, spółka komandytowo-akcyjna, spółka akcyjna;
Portugal:
sociedade anónima de responsabilidade limitada, sociedade em comandita por ações, sociedade por quotas de responsabilidade limitada;
Romania:
societate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni;
Slovenia:
delniška družba, družba z omejeno odgovornostjo, komaditna delniška družba;
Slovakia:
akciová spoločnosť, spoločnosť s ručením obmedzeným;
Finland:
yksityinen osakeyhtiö/privat aktiebolag,
julkinen osakeyhtiö/publikt aktiebolag;
[F1Sweden:
privat aktiebolag
publikt aktiebolag;]
United Kingdom:
companies incorporated with limited liability.
Textual Amendments
:
société privée à responsabilité limitée/besloten vennootschap met beperkte aansprakelijkheid,
société privée à responsabilité limitée unipersonnelle/Eenpersoons besloten vennootschap met beperkte aansprakelijkheid;
:
дружество с ограничена отговорност,
еднолично дружество с ограничена отговорност;
:
společnost s ručením omezeným;
:
Anpartsselskab;
:
Gesellschaft mit beschränkter Haftung;
:
osaühing;
:
private company limited by shares or by guarantee/cuideachta phríobháideach faoi theorainn scaireanna nó ráthaíochta,
designated activity company/cuideachta ghníomhaíochta ainmnithe;
:
εταιρεία περιορισμένης ευθύνης,
ιδιωτική κεφαλαιουχική εταιρεία;
:
sociedad de responsabilidad limitada;
:
société à responsabilité limitée,
entreprise unipersonnelle à responsabilité limitée,
société par actions simplifiée,
société par actions simplifiée unipersonnelle;
:
društvo s ograničenom odgovornošću,
jednostavno društvo s ograničenom odgovornošću;
:
società a responsabilità limitata,
società a responsabilità limitata semplificata;
:
ιδιωτική εταιρεία περιορισμένης ευθύνης με μετοχές ή/και με εγγύηση;
:
sabiedrība ar ierobežotu atbildību;
:
uždaroji akcinė bendrovė;
:
société à responsabilité limitée;
:
korlátolt felelősségű társaság;
:
private limited liability company/kumpannija privata;
:
besloten vennootschap met beperkte aansprakelijkheid;
:
Gesellschaft mit beschränkter Haftung;
:
spółka z ograniczoną odpowiedzialnością;
:
sociedade por quotas;
:
societate cu răspundere limitată;
:
družba z omejeno odgovornostjo;
:
spoločnosť s ručením obmedzeným;
:
yksityinen osakeyhtiö/privat aktiebolag;
:
privat aktiebolag;
:
private company limited by shares or guarantee.]
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 | Article 3 |
Directive 2009/109/EC of the European Parliament and of the Council | Article 3 |
Directive 2014/59/EU of the European Parliament and of the Council | 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 | 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 | Article 4 |
Directive 2012/17/EU of the European Parliament and of the Council | Article 2 |
Directive 2014/59/EU of the European Parliament and of the Council | 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 | Article 3 |
Council Directive 2013/24/EU | 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 | Article 1 and point 3 of Part A of the Annex |
Directive 2014/59/EU of the European Parliament and of the Council | 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 | Article 1 and point 4 of Part A of the Annex |
Directive 2014/59/EU of the European Parliament and of the Council | Article 123 |
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:
| ||
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. | ||
Directive | Time limit for transposition | Date of application |
---|---|---|
82/891/EEC | 1 January 1986 | — |
89/666/EEC | 1 January 1992 | 1 January 1993a |
2005/56/EC | 15 December 2007 | — |
2007/63/EC | 31 December 2008 | — |
2009/109/EC | 30 July 2011 | — |
2012/17/EU | 7 July 2014b | — |
2013/24/EU | 1 July 2013 | — |
2014/59/EU | 31 December 2014 | 1 January 2015c |
Directive 82/891/EEC | Directive 89/666/EEC | Directive 2005/56/EC | Directive 2009/101/EC | Directive 2011/35/EU | Directive 2012/30/EU | This Directive |
---|---|---|---|---|---|---|
— | — | — | — | — | — | Article 1 |
Article 1 | Article 135 | |||||
Article 2 | Article 136 | |||||
Article 3(1) and (2) | Article 137(1) and (2) | |||||
Article 3(3)(a) | Article 137(3) first subparagraph | |||||
Article 3(3)(b) | Article 137(3) second subparagraph | |||||
Article 4 | Article 138 | |||||
Article 5 | Article 139 | |||||
Article 6 | Article 140 | |||||
Article 7 | Article 141 | |||||
Article 8 | Article 142 | |||||
Article 9 | Article 143 | |||||
Article 10 | Article 144 | |||||
Article 11 | Article 145 | |||||
Article 12 | Article 146 | |||||
Article 13 | Article 147 | |||||
Article 14 | Article 148 | |||||
Article 15 | Article 149 | |||||
Article 16 | Article 150 | |||||
Article 17 | Article 151 | |||||
Article 18 | Article 152 | |||||
Article 19 | Article 153 | |||||
Article 20(a) and (b) | Article 154(a) and (b) | |||||
Article 20(d) | Article 154(c) | |||||
Article 21 | Article 155 | |||||
Article 22(1), (2) and (3) | Article 156(1), (2) and (3) | |||||
Article 22(5) | Article 156(4) | |||||
Article 23 | Article 157 | |||||
Article 24 | Article 158 | |||||
Article 25 | Article 159 | |||||
Article 26(1) | — | |||||
Article 26(2) | Article 160(1) | |||||
Article 26(3) | — | |||||
Article 26(4) | Article 160(2) | |||||
Article 26(5) | — | |||||
Article 27 | — | |||||
Article 1 | Article 29 | |||||
Article 2 | Article 30 | |||||
Article 3 | Article 31 | |||||
Article 4 | Article 32 | |||||
Article 5 | Article 33 | |||||
— | Article 34(1) | |||||
Article 5a(1), (2) and (3) | Article 20(1), (2) and (3) | |||||
Article 33(1) | ||||||
Article 5a(4) | Article 34(2) | |||||
Article 5a(5) | Article 34(3) | |||||
Article 6 | Article 35 | |||||
Article 7 | Article 36 | |||||
Article 8 | Article 37 | |||||
Article 9 | Article 38 | |||||
Article 10 | Article 39 | |||||
Article 11 | — | |||||
Article 11a | Article 161 | |||||
Article 12 | Article 40 | |||||
Article 13 | Article 41 | |||||
Article 14 | Article 42 | |||||
Article 15 | — | |||||
Article 16 | — | |||||
Article 17 | Article 43 | |||||
Article 18 | — | |||||
Article 1 | Article 118 | |||||
Article 2 | Article 119 | |||||
Article 3 | Article 120 | |||||
Article 4 | Article 121 | |||||
Article 5 | Article 122 | |||||
Article 6 | Article 123 | |||||
Article 7 | Article 124 | |||||
Article 8 | Article 125 | |||||
Article 9 | Article 126 | |||||
Article 10 | Article 127 | |||||
Article 11 | Article 128 | |||||
Article 12 | Article 129 | |||||
Article 13 | Article 130 | |||||
Article 14 | Article 131 | |||||
Article 15 | Article 132 | |||||
Article 16 | Article 133 | |||||
Article 17 | Article 134 | |||||
Article 17a | Article 161 | |||||
Article 18 | ||||||
Article 19 | — | |||||
Article 20 | — | |||||
Article 21 | — | |||||
Article 1 | Annex II | |||||
Article 2 | Article 14 | |||||
Article 2a | Article 15 | |||||
Article 3 | Article 16 | |||||
Article 3a | Article 17 | |||||
Article 3b | Article 18 | |||||
Article 3c | Article 19 | |||||
Article 3d | Article 20 | |||||
Article 4 | Article 21 | |||||
Article 4a | Article 22 | |||||
Article 4b | Article 23 | |||||
Article 4c first and second paragraphs | Article 24 first and second paragraphs | |||||
Article 4c third paragraph | — | |||||
Article 4d | Article 25 | |||||
Article 4e | Article 165 | |||||
Article 5 | Article 26 | |||||
Article 6 | Article 27 | |||||
Article 7 | Article 28 | |||||
Article 7a | Article 161 | |||||
— | Article 7(1) | |||||
Article 8 | Article 7(2) | |||||
Article 9 | Article 8 | |||||
Article 10 | Article 9 | |||||
Article 11 | Article 10 | |||||
Article 12 | Article 11 | |||||
Article 13 | Article 12 | |||||
Article 13a | Article 163 | |||||
Article 14 | — | |||||
Article 15 | — | |||||
Article 16 | — | |||||
Article 17 | — | |||||
Article 18 | — | |||||
Annex I | — | |||||
Annex II | — | |||||
Article 1 | Article 87 | |||||
Article 2 | Article 88 | |||||
Article 3 | Article 89 | |||||
Article 4 | Article 90 | |||||
Article 5 | Article 91 | |||||
Article 6 | Article 92 | |||||
Article 7 | Article 93 | |||||
Article 8 | Article 94 | |||||
Article 9 | Article 95 | |||||
Article 10 | Article 96 | |||||
Article 11 | Article 97 | |||||
Article 12 | Article 98 | |||||
Article 13 | Article 99 | |||||
Article 14 | Article 100 | |||||
Article 15 | Article 101 | |||||
Article 16 | Article 102 | |||||
Article 17 | Article 103 | |||||
Article 18 | Article 104 | |||||
Article 19 | Article 105 | |||||
Article 20 | Article 106 | |||||
Article 21 | Article 107 | |||||
Article 22 | Article 108 | |||||
Article 23 | Article 109 | |||||
Article 24 | Article 110 | |||||
Article 25 | Article 111 | |||||
Article 26 | Article 112 | |||||
Article 27 | Article 113 | |||||
Article 28 | Article 114 | |||||
Article 29 | Article 115 | |||||
Article 30 | Article 116 | |||||
Article 31 | Article 117 | |||||
Article 32 | — | |||||
Article 33 | — | |||||
Article 34 | — | |||||
Annex I | — | |||||
Annex II | — | |||||
Article 1(1) | Article 2(1) | |||||
Article 44(1) | ||||||
Article 1(2) | Article 2(2) | |||||
Article 44(2) | ||||||
Article 2 | Article 3 | |||||
Article 3 | Article 4 | |||||
Article 4 | Article 5 | |||||
Article 5 | Article 6 | |||||
— | Article 43 | |||||
Article 6 | Article 45 | |||||
Article 7 | Article 46 | |||||
Article 8 | Article 47 | |||||
Article 9 | Article 48 | |||||
Article 10 | Article 49 | |||||
Article 11 | Article 50 | |||||
Article 12 | Article 51 | |||||
Article 13 | Article 52 | |||||
Article 14 | Article 53 | |||||
Article 15 | Article 54 | |||||
Article 16 | Article 55 | |||||
Article 17 | Article 56 | |||||
Article 18 | Article 57 | |||||
Article 19 | Article 58 | |||||
Article 20 | Article 59 | |||||
Article 21 | Article 60 | |||||
Article 22 | Article 61 | |||||
Article 23 | Article 62 | |||||
Article 24 | Article 63 | |||||
Article 25 | Article 64 | |||||
Article 26 | Article 65 | |||||
Article 27 | Article 66 | |||||
Article 28 | Article 67 | |||||
Article 29 | Article 68 | |||||
Article 30 | Article 69 | |||||
Article 31 | Article 70 | |||||
Article 32 | Article 71 | |||||
Article 33 | Article 72 | |||||
Article 34 | Article 73 | |||||
Article 35 | Article 74 | |||||
Article 36 | Article 75 | |||||
Article 37 | Article 76 | |||||
Article 38 | Article 77 | |||||
Article 39 | Article 78 | |||||
Article 40 | Article 79 | |||||
Article 41 | Article 80 | |||||
Article 42 | Article 81 | |||||
Article 43 | Article 82 | |||||
Article 44 | Article 83 | |||||
Article 45 | Article 84 | |||||
Article 46 | Article 85 | |||||
Article 47(1) | Article 86 | |||||
Article 47(2) | Article 165 | |||||
Article 48 | — | |||||
— | Article 166 | |||||
Article 49 | Article 167 | |||||
Article 50 | Article 168 | |||||
Annex I | Annex I | |||||
Annex II | — | |||||
Annex III | — | |||||
— | Annex III | |||||
— | Annex IV |
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