# 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), Article 28: Penalties

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

Member States shall provide for appropriate penalties at least in the case of:
(a) failure to disclose accounting documents as required by Article 14(f);
(b) omission from commercial documents or from any company website of the compulsory particulars provided for in Article 26.

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Source: https://www.legislation.gov.uk/eudr/2017/1132/article/28 (the official version)
Page: https://openlegislation.uk/eu-directive-2017-1132/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.