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European Union
Directive 2013/34/EU
Chapter 10a
Article 48b

Directive 2013/34/EU

law://eu/dir/2013/34/art_48b@2026-11-15

Version in force onWhereEuropean Union

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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

History · 1 version

30 Jan 2027ReadingFuture
changed by Directive (EU) 2021/2101

This provision is not in force yet

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

Show it from 30 January 2027

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 4: Regulation (EU) No 575/20132 provisions; Directive 2009/138/EC5 provisions; this act13 provisions; Commission Delegated Regulation (EU) 2015/352 provisions