{
  "url": "https://openlegislation.uk/eu-directive-2017-1132/annex-III/part-B",
  "json_url": "https://openlegislation.uk/eu-directive-2017-1132/annex-III/part-B.json",
  "legislation": "eudr/2017/1132",
  "legislation_title": "Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2017-1132",
  "path": "annex/III/part/B",
  "kind": "part",
  "number": "B",
  "heading": "TIME LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATES OF APPLICATION",
  "text": "Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.\nUnder Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with:\nArticle 1(3) and (4) and Article 5a of Directive 89/666/EEC,\nArticle 13 of Directive 2005/56/EC,\nArticle 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC.\nUnder the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest.\nDirective\nTime limit for transposition\nDate of application\n82/891/EEC\n1 January 1986\n—\n89/666/EEC\n1 January 1992\n1 January 1993\n2005/56/EC\n15 December 2007\n—\n2007/63/EC\n31 December 2008\n—\n2009/109/EC\n30 July 2011\n—\n2012/17/EU\n7 July 2014\n—\n2013/24/EU\n1 July 2013\n—\n2014/59/EU\n31 December 2014\n1 January 2015",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with: Article 1(3) and (4) and Article 5a of Directive 89/666/EEC, Article 13 of Directive 2005/56/EC, Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2017/1132/annex/III/part/B",
    "retrieved_at": "2026-11-01T15:21:32.484711+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}