CSRD — Directive (EU) 2022/2464

Identifier

CELEX

32022L2464

Identifier

EU 2022/2464

Adopted

2022-12-14

In force

2023-01-05

Transposition deadline

2024-07-06

Articles

7

Articles

8 articles are read into the register, one address each. Read on 2026-08-18.

• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8

Judgments of the Court of Justice

2 decisions

• C-279/22Court of Justice of the European Union2023-10-05

  CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

  Reference for a preliminary ruling – Directive 2013/34/EU – Annual financial statements, consolidated financial statements and related reports of certain types of undertakings – Scope of application – Funds of a company used by an employee of that company – Determination of the taxable basis of that employee’s income including those funds.

• C-561/22Court of Justice of the European Union2023-03-07

  Willy Hermann Service GmbH and DI v Präsidentin des Landesgerichts Feldkirch

  Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 2013/34/EU – Articles 30 and 51 – Publication of financial statements – Penalties for failure to publish – Imposition of periodic penalty payments by a civil court – Administrative procedure for the recovery of those periodic penalty payments, which have become final – Legislation precluding the review of those periodic penalty payments by an administrative court – Res judicata – Principle of effectiveness – Proportionality.

Binding case law

2 judgments the Court itself has marked as interpreting this act.

• C-279/223cf08cc7-4bee-11ec-91ac-01aa75ed71a12023-10-05

  CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

  Reference for a preliminary ruling – Directive 2013/34/EU – Annual financial statements, consolidated financial statements and related reports of certain types of undertakings – Scope of application – Funds of a company used by an employee of that company – Determination of the taxable basis of that employee’s income including those funds.

  ECLI:EU:C:2023:734EUR-LexThe Court
• C-561/228e01d479-c04c-11e5-9e54-01aa75ed71a12023-03-07

  Willy Hermann Service GmbH and DI v Präsidentin des Landesgerichts Feldkirch

  Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 2013/34/EU – Articles 30 and 51 – Publication of financial statements – Penalties for failure to publish – Imposition of periodic penalty payments by a civil court – Administrative procedure for the recovery of those periodic penalty payments, which have become final – Legislation precluding the review of those periodic penalty payments by an administrative court – Res judicata – Principle of effectiveness – Proportionality.

  ECLI:EU:C:2023:167EUR-LexThe Court

Read from the Publications Office of the European Union on 2026-08-22.

Supervisory bodies

• Finansinspektionen — Sweden

Official source

• EUR-Lex, CELEX 32022L2464
• All language versions
• National instruments, EUR-Lex NIM

National instruments

• SE Svensk författningssamling, Riksdagen

  Not stated in the register · www.riksdagen.se

• NO Lovdata

  Not stated in the register · lovdata.no

• DK Retsinformation

  Not stated in the register · www.retsinformation.dk

• FI Finlex

  Not stated in the register · www.finlex.fi

• DE Gesetze im Internet

  Not stated in the register · www.gesetze-im-internet.de

• UK legislation.gov.uk

  Not stated in the register · www.legislation.gov.uk