ECJ References for a preliminary ruling: Tribunale di Milano (C-387/02 and C-403/02) and Corte d’appello di Lecce (C-391/02) – Italy. Company law – Article 5 of the EEC Treaty (subsequently Article 5 of the EC Treaty, in turn Article 10 EC) and Article 54(3)(g) of the EEC Treaty (subsequently Article 54(3)(g) of the EC Treaty, … Continue reading Criminal proceedings against Silvio Berlusconi and Others: ECJ 3 May 2005
Company law – Article 5 of the EEC Treaty (subsequently Article 5 of the EC Treaty, in turn Article 10 EC) and Article 54(3)(g) of the EEC Treaty (subsequently Article 54(3)(g) of the EC Treaty, in turn, after amendment, Article 44(2)(g) EC) – First Directive 68/151/EEC, Fourth Directive 78/660/EEC and Seventh Directive 83/349/EEC – Annual … Continue reading Berlusconi (Law Relating To Undertakings) 2: ECJ 3 May 2005
Europa Company law – Article 5 of the EEC Treaty (subsequently Article 5 of the EC Treaty, in turn Article 10 EC) and Article 54(3)(g) of the EEC Treaty (subsequently Article 54(3)(g) of the EC Treaty, in turn, after amendment, Article 44(2)(g) EC) – First Directive 68/151/EEC, Fourth Directive 78/660/EEC and Seventh Directive 83/349/EEC – … Continue reading Berlusconi (Law Relating To Undertakings) 3: ECJ 3 May 2005
ECJ (Annual Accounts of Certain Types of Companies – Principle That A True and Fair View Must Be Given : Judgment) Reference for a preliminary ruling – Directive 78/660/EEC – Annual accounts of certain types of companies – Principle that a true and fair view must be given – Principle that valuation must be made … Continue reading Immo Chiaradia SPRL and Another v Etat belge: ECJ 15 Jun 2017
ECJ Article 99 of the Rules of Procedure – Directive 78/660/EEC – Article 2, paragraph 3 – Principle of faithful – Article 2, paragraph 4 – Reporting requirements – Article 2, paragraph 5 – Duty exemption – Article 32 – Evaluation based on historic costs – Acquisition by a company of a gratuitous C-510/12, [2014] … Continue reading Bloomsbury v Belgische Staat: ECJ 6 Mar 2014
ECJ Reference for a preliminary ruling – Company law – Directive 78/660/EEC – Publication of consolidated annual accounts of certain types of company – Application of the rules on the publication of accounts to companies governed by the law of one Member State and forming part of a group whose parent company is governed by … Continue reading Momax Logistik Gmbh v Bundesamt Fur Justiz: ECJ 6 Feb 2014
belge_gimleECJ102013 Fourth Directive 78/660/EEC – Article 2(3) – Principle that a true and fair view must be given – Article 2(5) – Obligation to depart from that principle – Article 32 – Valuation method based on historical cost – Purchase price manifestly lower than the real value A. Rosas, P C-322/12, [2013] EUECJ C-322/12 Bailii … Continue reading Etat Belge v Gimle Sa: ECJ 3 Oct 2013
ECJ Company law – Directives 68/151/EEC and 78/660/EEC – Disclosure of annual accounts – Protection of business secrets – Breach of fundamental rights – Legal basis – Action for damages – Inadmissibility. T-47/02, [2006] EUECJ T-47/02 Bailii European Company Updated: 08 January 2022; Ref: scu.242665
ECJ (Judgment Of The Court (Seventh Chamber)) Failure of a Member State to fulfil obligations – Failure to adopt or notify, within the prescribed period, the provisions necessary to comply with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending … Continue reading European Commission v Republic Of Austria: ECJ 25 Feb 2010
