Database on German and European Economic Law

 Directive 2003/38/EC

I. Description

Since the fifth five-year period following the adoption of Directive 78/660/EEC ends on 24 July 2003, a review of  those thresholds has duly been undertaken, as required by that Directive. The results of this review indicate that, in the light of economic and monetary trends in the Community, an increase in the amounts expressed in euro is necessary.

II. General Information

Title

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

Status
Existing
Directive
2003/38/EC
Source
O.J. EC No L (Legislation), Edition 120, Year 2003, p.22
Adoption
05/13/2003
Promulgation
05/15/2003
Character
Regular Act
Legal Basis
Art. 54 Abs. 3 g) EC
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text :
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

  2003/38/EC

Beschluss:
05/13/2003 (A)
Verkuendung:
05/15/2003 (P)
(A) Adoption | (P) Promulgation

2. Legal Impact

Auswirkungstyp
Richtlinie
Textfassungen
Amendment
  Directive 78/660/EEC

IV. Umsetzung in den Mitgliedstaaten

1. Implementation in Germany

12/04/2004 (A)

12/09/2004 (P)

(A) Adoption | (P) Promulgation

Legend

Legislative Act Status

Documents

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legal Impact
IV. Umsetzung in den Mitgliedstaaten
1. Implementation in Germany