# 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), Part B: TIME LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATES OF APPLICATION

Extent: E+W+S+N.I.

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.
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.
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.
Directive
Time limit for transposition
Date of application
82/891/EEC
1 January 1986
—
89/666/EEC
1 January 1992
1 January 1993
2005/56/EC
15 December 2007
—
2007/63/EC
31 December 2008
—
2009/109/EC
30 July 2011
—
2012/17/EU
7 July 2014
—
2013/24/EU
1 July 2013
—
2014/59/EU
31 December 2014
1 January 2015

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Source: https://www.legislation.gov.uk/eudr/2017/1132/annex/III/part/B (the official version)
Page: https://openlegislation.uk/eu-directive-2017-1132/annex-III/part-B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.