Council Directive 2013/24/EU of 13 May 2013 adapting certain directives in the field of company law, by reason of the accession of the Republic of Croatia

• CELEX: Directive 2013/24/EU
• Articles: 5

Article 1

Directives 78/660/EEC, 83/349/EEC, 2009/101/EC, 2009/102/EC, 2011/35/EU and 2012/30/EU are amended as set out in the Annex to this Directive.

Article 2

1.   Member States shall adopt and publish, by the date of accession of Croatia to the Union at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.

They shall apply those provisions from the date of accession of Croatia to the Union.

When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Article 3

This Directive shall enter into force subject to and as from the date of the entry into force of the Treaty of Accession of Croatia.

Article 4

This Directive is addressed to the Member States.

Schedules & Appendices

ANNEX

ANNEX

PART A

COMPANY LAW

1.

In Article 1 of Directive 2009/101/EC, the following is inserted after the entry for France:

‘—

Croatia:

dioničko društvo, društvo s ograničenom odgovornošću;’.

2.

In Annex I to Directive 2009/102/EC, the following is inserted after the entry for France:

‘—

Croatia:

“društvo s ograničenom odgovornošću, dioničko društvo,” ’.

3.

In Article 1(1) of Directive 2011/35/EU, the following is inserted after the entry for France:

‘—

Croatia:

—

dioničko društvo,’.

4.

In Annex I to Directive 2012/30/EU, the following is inserted after the entry for France:

‘—

Croatia:

dioničko društvo;’.

PART B

ACCOUNTING STANDARDS

1.

Article 1(1) of Directive 78/660/EEC is amended as follows:

(a)

the following is added to the first subparagraph:

‘—

in Croatia:

dioničko društvo, društvo s ograničenom odgovornošću.’;

(b)

the following is added to the second subparagraph:

‘(ab)

in Croatia:

javno trgovačko društvo, komanditno društvo,’.

2.

In Article 4(1) of Directive 83/349/EEC, the following is added to the first subparagraph:

‘(ab)

in Croatia:

dioničko društvo, društvo s ograničenom odgovornošću.’.