Preamble
Recitals 81
Title I - GENERAL PROVISIONS AND THE ESTABLISHMENT AND FUNCTIONING OF LIMITED LIABILITY COMPANIES (Article 1-86) 100
- Chapter I - Subject matter (Article 1) 1
- Chapter II - Incorporation and nulity of the company and validity of its obligations (Article 2-12) 11
- Chapter III - Online procedures (formation, registration and filing), disclosure and registers (Article 13-42) 45
  - Section 1 - General provisions (Article 13-13f) 7
  - Section 1A - Online formation, online filing and disclosure (Article 13g-28) 20
  - Section 2 - Registration and disclosure rules applicable to branches of companies from other Member States (Article 28a-35) 11
  - Section 3 - Disclosure rules applicable to branches of companies from third countries (Article 36-39) 4
  - Section 4 - Application and implementing arrangements (Article 40-42) 3
    
    Article 40 - Penalties
    
    Article 41 - Persons carrying out disclosure formalities
    
    Article 42 - Exemptions to provisions on disclosure of accounting documents for branches
- Chapter IV - Capital maintenance and alteration (Article 44-86) 43
Title II - CONVERSIONS, MERGERS AND DIVISIONS OF LIMITED LIABILITY COMPANIES (Article 86a-160u) 120
Title III - FINAL PROVISIONS (Article 161-168) 9
Annexes 5
Amending acts 4

Article 42 - Exemptions to provisions on disclosure of accounting documents for branches

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Article 42

Exemptions to provisions on disclosure of accounting documents for branches

1.Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC ⁷.

2.Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.

7 Council Directive 89/117/EEC of 13 February 1989 on the obligations of branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (OJ L 44, 16.2.1989, p. 40). ↩

Official text · consolidated version 12/08/2022 (in force) Open full page ↗

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✓ In force

↻ Amendments (2)