Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

European Union
Directive 2013/34/EU
Chapter 7
Article 31
2.

Directive 2013/34/EU

law://eu/dir/2013/34/art_31__para_2@2026-11-15

Version in force onWhereEuropean Union

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

History · 1 version

30 Jan 2027ReadingFuture

This provision is not in force yet

Its text for European Union takes effect on 30 January 2027.

Show it from 30 January 2027

Key facts

Type: Directive · 2013/34/EU · EEA relevant
Adopted: 26 Jun 2013
In force: 19 Jul 2013
Text current to: 30 Jan 2027
Made by: Council of the European Union, European Parliament
Official: EUR-Lex 32013L0034 · ELI

Topics

administrative formalities administrative transparency closing of accounts disclosure of information micro-enterprise partnership publication of accounts registration of a company Freedom of establishment

Connections

Amends 1: Council Directive 2013/24/EU
Repeals 1: Council Directive 2013/24/EU2 provisions
Implemented by 3: The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015; The Reports on Payments to Governments Regulations 2014; The Small Companies (Micro-Entities' Accounts) Regulations 2013
Interpreted by the courts in 1: CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-279/22)
Cited by 9: Regulation (EU) No 575/20132 provisions; Directive 2009/138/EC5 provisions; Regulation (EU) 2017/1129; Commission Delegated Regulation (EU) 2015/352 provisions; Regulation (EU) 2023/11153 provisions; Commission Delegated Regulation (EU) 2026/15608 provisions; Regulation (EU) 2023/2859; Commission Delegated Regulation (EU) 2026/1119; Westfälisches Textilwerk Adolf Ahlers Stiftung & Co. KG v European Commission (T-87/25)2 provisions
Cites 1: this act