Council Directive 86/635/EEC of 8 December 1986 on the… Article 47

Article 47

1. The Member States shall bring into force the laws, regulations and administrative provisions necessary for them to comply with this Directive by 31 December 1990. They shall forthwith inform the Commission thereof. 2. A Member State may provide that the provisions referred to in paragraph 1 shall first apply to annual accounts and consolidated accounts for financial years beginning on 1 January 1993 or during the calendar year 1993. 3. The Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field governed by this Directive.

Read the full instrument → · Read this in context: SECTION 12 — FINAL PROVISIONS →

Other provisions in SECTION 12 — FINAL PROVISIONS

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 47 of Council Directive 86/635/EEC of 8 December 1986 on the… (LawPlayer, data as of 2026-07-04)

What to look at next

Council Directive 86/635/EEC of 8 December 1986 on the…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year SECTION 12 — FINAL PROVISIONS — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections