Worker Participation
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European Company Law Directives
  • First Council Directive – Disclosure and the validity of obligations entered into by, and the nullity of, companies with limited liability
    First Council Directive 68/151/EEC of 9 March 1968 on co-ordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community [Official Journal L 65, 14.03.1968].
  • Second Council Directive – The formation of public limited liability companies and the maintenance and alteration of their capital
    Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent
    More information:
    • Scad Plus
    • Second Council Directive – commentary
  • Third Council Directive – Domestic mergers of public limited liability companies
    Council Directive 78/855/EEC of 9 October 1978 based on Article 54(3)(g) of the Treaty concerning mergers of public limited liability companies.
    More information: Scad Plus
  • Fourth Council Directive - Annual accounts of companies with limited liability
    Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies
    More information: SCAD plus
  • Sixth Council Directive - Division of public limited liability companies
    Council Directive 82/891/EEC of 17 December 1982 based on Article 54(3)(g) of the Treaty, concerning the division of public limited liability companies.
    More information: SCAD plus
  • Seventh Council Directive - Consolidated accounts of companies with limited liability
    Council Directive 83/349/EEC of 13 June 1983 based on Article 54(3)(g) of the Treaty on consolidated accounts
    More information: SCAD plus
  • Eighth Council Directive - Qualifications of persons responsible for carrying out the statutory audits of accounting documents
    Council Directive 84/253/EEC of 10 April 1984 based on Article 54(3)(g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents
    More information:
    • Eighth Council Directive - commentary
    • SCAD plus
  • Tenth Directive - Cross-border mergers of limited liability companies
    Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies
    More information: SCAD plus
  • Eleventh Council Directive - Disclosure requirements in respect of branches
    Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another state.
    More information: SCAD plus
  • Twelfth Council Directive - Single-member private limited liability companies
    Twelfth Council Directive 89/667/EEC of 21 December 1989 on single-member private limited liability companies
    More information: SCAD plus
  • Thirteenth Council Directive - Takeover bids
    European Parliament and Council Directive 2004/25/EC of 21 April 2004 on takeover bids regulates bids to take over companies list on the stock market. Its main goal is to encourage takeovers in Europe by creating a legal framework for takeover bids whilst also providing minimum standards of protection for minority shareholders and, in theory, other parties such as employees.
    More information: SCAD plus
  • Proposed 14th Council Directive - Cross-border Transfer of the Registered Offices of Limited Liability Companies - Transfer of seat

    The goal of the proposed 14th Company Law Directive is to create a mechanism for companies to transfer their place of registration to another EU Member State. Until now, such an action was either not possible or required the company to be liquidated in its country of origin before it could be re-founded with a registered office in the new country. The Directive would make it possible, for example, for a German GmbH to transfer its registered office to the UK, and at the same time transform itself into a UK Ltd. That means that after the transfer of the registered office the company is organised by UK company law and no longer by German company law.

    More information: Cross-border Transfer of the Registered Offices of Limited Liability Companies (proposed 14th Company Law Directive)

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