Directive (EU) 2017/1132 Article 28

Penalties

Article 28

Member States shall provide for appropriate penalties at least in the case of: (a) failure to disclose accounting documents as required by Article 14(f); (b) omission from commercial documents or from any company website of the compulsory particulars provided for in Article 26.

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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 28 of Directive (EU) 2017/1132 (LawPlayer, data as of 2026-07-04)

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