Judgment of the Court (Fifth Chamber) of 15 April 2010 – Commission v Ireland
(Case C‑294/09)
Failure of a Member State to fulfil obligations – Directive 2006/43/EC – Statutory audits of annual accounts and consolidated accounts – Failure to transpose completely within the prescribed period – Failure to communicate the measures to transpose the directive
1.Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 13)
2.Acts of the institutions – Directives – Implementation by Member States – Transposition of a directive without legislative action – Not permissible when a reference to the directive is explicitly required (Art. 249, third para., EC) (see para. 17)
Re:
| Failure of a Member State to fulfil obligations – Failure to adopt or to communicate, within the prescribed period, the measures necessary to comply with Directive2006/43/EC of the European Parliament and of the Council of 17May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ 2006 L 157, p. 87). |
Operative part
The Court:
1. |
| Declares that, by failing to adopt within the prescribed period all the laws, regulations and administrative provisions necessary to comply with Directive 2006/43/EC of the European Parliament and of the Council of 17May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC and, in any event, by failing to communicate to the Commission of the European Communities the provisions of national law considered to contribute to ensuring such compliance, Ireland has failed to fulfil its obligations under Article 53 of that directive; |
2. |
| Orders Ireland to pay the costs. |