The Company Law Directives
The register maintained under the First
Directive must contain, for each company registered,
- the constitutional documents and any
change to them;
- details of those authorised to
represent the company and the extent of their authority;
- details of the company's subscribed
capital (to be updated at least once a year);
- an annual balance sheet and profit
and loss account (subject to certain exemptions for small companies);
- any change in the seat of the
company;
- any winding-up, declaration of
nullity, appointment of liquidator, conclusion of a liquidation or striking
off (where this has legal consequences).
Any documents or particulars which must
be filed under these provisions must be available to anyone on application in
writing. The charge for this service must not exceed the administrative cost of
providing it. As from 1 January 2007, it must be possible to obtain this
information electronically.
Details of documents filed must also be
published either in a national gazette, which may be in electronic form, or via
an equally effective electronic system.
Other relevant directives are:
-
The Second Council Directive, dealing with public companies and their capital.
-
The Third Council Directive
on mergers of public companies
-
The Fourth Council Directive, dealing with the form and content of companies' annual
accounts reports, auditing, publication and exemptions for "small" and
"medium-sized" companies
-
The Seventh Council Directive, requiring parent undertakings to produce consolidated
accounts
-
The Eighth Council Directive, dealing with qualifications and integrity of auditors
-
The Eleventh Council Directive
concerning registration of branches
-
The Twelfth Council Directive
on single-member private limited companies
-
The Works Council Directive
-
The Council Directive co-ordinating regulations
on insider dealing
-
The Council Directive
on requirements for prospectuses
-
The Major Holdings Directive, regarding the acquisition of holdings in listed
companies.
Texts of the Directives
This page was last updated on
1 January 2007