ECJ Company law – Freedom of establishment – Eleventh Directive 89/666/EEC – Disclosure of accounting documents – Branch of a capital company established in another Member State – Pecuniary penalty in the event of failure to disclose within the prescribed period – Right to effective judicial protection – Principle of respect for the rights of the defence – Effective, proportionate and dissuasive nature of the penalty
L. Bay Larsen, P
C-418/11, [2013] EUECJ C-418/11
Bailii
England and Wales
European, Company
Updated: 20 November 2021; Ref: scu.515587
