Council Directive 2003/38/EC
of 13 May 2003
amending Directive 78/660/EEC on the annual accounts of certain types of companies as regards amounts expressed in euro
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community,
Having regard to the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies(1), and in particular Article 53(2) thereof,
Having regard to the proposal from the Commission(2),
Whereas:
HAS ADOPTED THIS DIRECTIVE: