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Europan Communities: Commission Proposal for a Directive to Institute a System of Community Legislation With regard to Accounts of Groups of Companies*

Published online by Cambridge University Press:  04 April 2017

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Abstract

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Type
Legislation and Regulations
Information
International Legal Materials , Volume 15 , Issue 4 , July 1976 , pp. 813 - 864
Copyright
Copyright © American Society of International Law 1976

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Footnotes

*

[The document reproduced is a composite of the Commission's Explanatory Memorandum and the Proposal for a Directive . The Explanatory Memorandum is reproduced from Commission Document COM (76) 170 final, April 28, 1976. The Proposal for a Directive is reproduced from the Of ficial Journal of the European Communities, No. C 121 of June 2, 1976.

[The text of the proposed directive begins at I.L.M. page 816. The appropriate parts of the explanatory memorandum follow each article or group of articles.]

References

(1) Supplement 7/71 to the Bulletin of the European Communities, December 1971. On 26 February 1974, the Commission submitted an amended proposal for a fourth Directive to the Council pursuant to the second paragraph of Article 149 of the EEC Treaty, Supplement 6/74 to the Bulletin of the European Communities.

(1) See the communication from the Commission to the Council of 8 November 1973 on multinational undertakings in the context of Community regulations, Supplement 15/73 to the Bulletin of the European Communities, p. 13 in particular.

(1) Amended proposal for a fourth Directive regarding the annual accounts of limited liability companies, supplement 6/74 to the Bulletin of the European Communities.

(1) Amended proposal for a fourth Directive on annual accounts.

(1) Amended proposal for a fourth Directive on annual accounts.

(1) Amended proposal for a fourth Directive on annual accounts.

(1) Amended proposal for a fourth Directive on annual accounts.

(1) Amended proposal for a fourth Directive on annual accounts.

(2) Amended proposal for a fourth Directive on annual accounts.

(2) Amended proposal for a fourth Directive on annual accounts.