L_2009258EN.01001101.xml
| 1.10.2009 | EN | Official Journal of the European Union | L 258/11 |
DIRECTIVE 2009/101/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 16 September 2009
on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent
(codified version)
(Text with EEA relevance)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 44(2)(g) thereof,
Having regard to the General Programme for the abolition of restrictions on freedom of establishment (1), and in particular Title VI thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Economic and Social Committee (2),
Acting in accordance with the procedure laid down in Article 251 of the Treaty (3),
Whereas:
| (1) | First Council Directive 68/151/EEC of 9 March 1968 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community (4) has been substantially amended several times (5). In the interests of clarity and rationality that Directive should be codified. |
| (2) | The coordination of national provisions concerning disclosure, the validity of obligations entered into by, and the nullity of, companies limited by shares or otherwise having limited liability is of special importance, particularly for the purpose of protecting the interests of third parties. |
| (3) | The basic documents of the company should be disclosed in order that third parties may be able to ascertain their contents and other information concerning the company, especially particulars of the persons who are authorised to bind the company. |
| (4) | Without prejudice to substantive requirements and formalities established by the national law of the Member States, companies should be able to choose to file their compulsory documents and particulars by paper means or by electronic means. |
| (5) | Interested parties should be able to obtain from the register a copy of such documents and particulars by paper means as well as by electronic means. |
| (6) | Member States should be allowed to decide to keep the national gazette, designated for publication of compulsory documents and particulars, in paper form or electronic form, or to provide for disclosure by equally effective means. |
| (7) | Cross-border access to company information should be facilitated by allowing, in addition to the mandatory disclosure made in one of the languages permitted in the company’s Member State, voluntary registration in additional languages of the required documents and particulars. Third parties acting in good faith should be able to rely on the translations thereof. |
| (8) | It is appropriate to clarify that the statement of the compulsory particulars set out in this Directive should be included in all company letters and order forms, whether they are in paper form or use any other medium. In the light of technological developments, it is also appropriate to provide that these statements be placed on any company website. |
| (9) | The protection of third parties should be ensured by provisions which restrict to the greatest possible extent the grounds on which obligations entered into in the name of the company are not valid. |
| (10) | It is necessary, in order to ensure certainty in the law as regards relations between the company and third parties, and also between members, to limit the cases in which nullity can arise and the retroactive effect of a declaration of nullity, and to fix a short time limit within which third parties may enter objection to any such declaration. |
| (11) | This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex I, Part B, |
HAVE ADOPTED THIS DIRECTIVE:
CHAPTER 1
SCOPE
Article 1
The coordination measures prescribed by this Directive shall apply to the laws, regulations and administrative provisions of the Member States relating to the following types of company:
| — | Belgium:
| naamloze vennootschap, | société anonyme, | | commanditaire vennootschap op aandelen, | société en commandite par actions, | | personenvennootschap met beperkte aansprakelijkheid; | société de personnes à responsabilité limitée; | |
| — | Bulgaria: акционерно дружество, дружество с ограничена отговорност, командитно дружество с акции; |
| — | Czech Republic: společnost s ručením omezeným, akciová společnost; |
| — | Denmark: aktieselskab, kommanditaktieselskab, anpartsselskab; |
| — | Germany: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung; |
| — | Estonia: aktsiaselts, osaühing; |
| — | Ireland: Companies incorporated with limited liability; |
| — | Greece: ανώνυμη εταιρία, εταιρία περιωρισμένης ευθύνης, ετερόρρυθμη κατά μετοχές εταιρία; |
| — | Spain: la sociedad anónima, la sociedad comanditaria por acciones, la sociedad de responsabilidad limitada; |
| — | France: société anonyme, société en commandite par actions, société à responsabilité limitée, société par actions simplifiée; |
| — | Italy: società per azioni, società in accomandita per azioni, società a responsabilità limitata; |
| — | Cyprus: δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση, ιδιωτικές εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση; |
| — | Latvia: akciju sabiedrība, sabiedrība ar ierobežotu atbildību, komanditsabiedrība; |
| — | Lithuania: akcinė bendrovė, uždaroji akcinė bendrovė; |
| — | Luxembourg: société anonyme, société en commandite par actions, société à responsabilité limitée; |
| — | Hungary: részvénytársaság, korlátolt felelősségű társaság; |
| — | Malta: kumpannija pubblika/public limited liability company, kumpannija privata/private limited liability company; |
| — | The Netherlands: naamloze vennootschap, besloten vennootschap met beperkte aansprakelijkheid; |
| — | Austria: die Aktiengesellschaft, die Gesellschaft mit beschränkter Haftung; |
| — | Poland: spółka z ograniczoną odpowiedzialnością, spółka komandytowo-akcyjna, spółka akcyjna; |
| — | Portugal: a sociedade anónima de responsabilidade limitada, a sociedade em comandita por acções, a sociedade por quotas de responsabilidade limitada; |
| — | Romania: societate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni; |
| — | Slovenia: delniška družba, družba z omejeno odgovornostjo, komaditna delniška družba; |
| — | Slovakia: akciová spoločnosť, spoločnosť s ručením obmedzeným; |
| — | Finland: yksityinen osakeyhtiö/privat aktiebolag, julkinen osakeyhtiö/publikt aktiebolag; |
| — | United Kingdom: Companies incorporated with limited liability. |
CHAPTER 2
DISCLOSURE
Article 2
Member States shall take the measures required to ensure compulsory disclosure by companies as referred to in Article 1 of at least the following documents and particulars:
| (a) | the instrument of constitution, and the statutes if they are contained in a separate instrument; |
| (b) | any amendments to the instruments mentioned in point (a), including any extension of the duration of the company; |
| (c) | after every amendment of the instrument of constitution or of the statutes, the complete text of the instrument or statutes as amended to date; |
| (d) | the appointment, termination of office and particulars of the persons who either as a body constituted pursuant to law or as members of any such body:
| (i) | are authorised to represent the company in dealings with third parties and in legal proceedings; it must be apparent from the disclosure whether the persons authorised to represent the company may do so alone or must act jointly; |
| (ii) | take part in the administration, supervision or control of the company; | |
| (e) | at least once a year, the amount of the capital subscribed, where the instrument of constitution or the statutes mention an authorised capital, unless any increase in the capital subscribed necessitates an amendment of the statutes; |
| (f) | the accounting documents for each financial year which are required to be published in accordance with Council Directives 78/660/EEC (6), 83/349/EEC (7), 86/635/EEC (8) and 91/674/EEC (9); |
| (g) | any change of the registered office of the company; |
| (h) | the winding-up of the company; |
| (i) | any declaration of nullity of the company by the courts; |
| (j) | the appointment of liquidators, particulars concerning them, and their respective powers, unless such powers are expressly and exclusively derived from law or from the statutes of the company; |
| (k) | the termination of the liquidation and, in Member States where striking off the register entails legal consequences, the fact of any such striking off. |
Article 3
1. In each Member State, a file shall be opened in a central register, commercial register or companies register, for each of the companies registered therein.
2. For the purposes of this Article, ‘by electronic means’ shall mean that the information...
