Fourth 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
Proposed act with possible EEA relevance
Act under scrutiny by EEA EFTA
Draft Joint Committee Decision (JCD) under consideration
Entry into force of Joint Committee Decision (JCD) pending
Incorporated into the EEA Agreement and in force
Incorporated into the EEA Agreement but no longer in force
Legal status
EU legal act incorporated into the EEA Agreement Area (EEA Agreement)
XXII Company Law
Joint committee decision (JCD)
Part of the EEA Agreement at the time of signing in 1992. In force in the EEA
Yes Legal documents
Fourth 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
Vierte Richtlinie 78/660/EWG des Rates vom 25. Juli 1978 aufgrund von Artikel 54 Absatz 3 Buchstabe g) des Vertrages über den Jahresabschluß von Gesellschaften bestimmter Rechtsformen
History
01.01.1994
Adopted JCD confirmed entry into force date
01.01.1994
Compliance date in the EEA
01.01.1994
Adoption of Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement
01.01.1994
Draft Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement sent to Commission
25.07.1978
Adoption date in the EU
31.07.1978
Compliance date in the EU
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