Judgment of the Court (Seventh Chamber) of 29 July 2010.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Directive 2006/46/EC - Company law Annual and consolidated accounts of companies - Failure to transpose or to communicate national transposition measures.#Case C-6/10.

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Failure to adopt or communicate, within the prescribed period, all the measures necessary to comply with Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ 2006 L 224, p. 1).

Operative part

Operative part

The Court:

1. Declares that, by failing to adopt within the prescribed period all the laws, regulations and administrative provisions necessary to comply with Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings, the Kingdom of Belgium has failed to fulfil its obligations under that directive;

2. Orders the Kingdom of Belgium to pay the costs.