CSRD — direktiv (EU) 2022/2464

Betegnelse

CELEX

32022L2464

Betegnelse

EU 2022/2464

Vedtatt

2022-12-14

I kraft

2023-01-05

Gjennomføringsfrist

2024-07-06

Artikler

7

Artikler

8 artikler er lest inn i registeret, med én adresse hver. Lest 2026-08-18.

• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8

EU-domstolens avgjørelser

2 avgjørelser

• C-279/22EU-domstolen2023-10-05

  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-561/22EU-domstolen2023-03-07

  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.

Veiledende avgjørelser

2 avgjørelser domstolen selv har merket som tolkning av rettsakten.

• 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-LexDomstolen
• 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-LexDomstolen

Lest hos EUs publikasjonskontor den 2026-08-22.

Tilsynsorganer

• Finansinspektionen — Sverige

Offisiell kilde

• EUR-Lex, CELEX 32022L2464
• Alle språkversjoner
• Nasjonale rettsakter, EUR-Lex NIM

Nasjonale rettsakter

• SE Svensk författningssamling, Riksdagen

  Står ikke i registeret · www.riksdagen.se

• NO Lovdata

  Står ikke i registeret · lovdata.no

• DK Retsinformation

  Står ikke i registeret · www.retsinformation.dk

• FI Finlex

  Står ikke i registeret · www.finlex.fi

• DE Gesetze im Internet

  Står ikke i registeret · www.gesetze-im-internet.de

• UK legislation.gov.uk

  Står ikke i registeret · www.legislation.gov.uk