DECRETO LEGISLATIVO 18 agosto 2015, n. 139 - Attuazione della direttiva 2013/34/UE relativa ai bilanci d'esercizio, ai bilanci consolidati e alle relative relazioni di talune tipologie di imprese, recante modifica della direttiva 2006/43/CE e abrogazione delle direttive 78/660/CEE e 83/349/CEE, per la parte relativa alla disciplina del bilancio di esercizio e di quello consolidato per le societa' di capitali e gli altri soggetti individuati dalla legge. (15G00153)

Documenti citati

• Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision
• Directive 2004/35/CE of the European Parliament and of the Council of 21 April 2004 on environmental liability with regard to the prevention and remedying of environmental damage
• Directive 2009/64/EC of the European Parliament and of the Council of 13 July 2009 on the suppression of radio interference produced by agricultural or forestry tractors (electromagnetic compatibility) (Text with EEA relevance)
• Directive 2009/16/EC of the European Parliament and of the Council of 23 April 2009 on port State control (Recast) (Text with EEA relevance)Text with EEA relevance
• Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards



Vedere tutte le citazioni

• 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
• Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains Text with EEA relevance
• Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)
• Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings
• Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance)
• Regulation (EC) No 2006/2004 of the European Parliament and of the Council of 27 October 2004 on cooperation between national authorities responsible for the enforcement of consumer protection laws (the Regulation on consumer protection cooperation) (Text with EEA relevance)Text with EEA relevance
• Directive 2009/22/EC of the European Parliament and of the Council of 23 April 2009 on injunctions for the protection of consumers' interests (Codified version) Text with EEA relevance
• Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (Text with EEA relevance)
• Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (recast) (Text with EEA relevance)Text with EEA relevance
• Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions
• Directive 2008/106/EC of the European Parliament and of the Council of 19 November 2008 on the minimum level of training of seafarers (recast) (Text with EEA relevance)Text with EEA relevance
• Council Directive 92/65/EEC of 13 July 1992 laying down animal health requirements governing trade in and imports into the Community of animals, semen, ova and embryos not subject to animal health requirements laid down in specific Community rules referred to in Annex A (I) to Directive 90/425/EEC
• Treaty establishing the European Community
• DECRETO LEGISLATIVO 9 aprile 1991, n. 127 - Attuazione delle direttive n. 78/660/CEE e n. 83/349/CEE in materia societaria, relative ai conti annuali e consolidati, ai sensi dell'art. 1, comma 1, della legge 26 marzo 1990, n. 69
• LEGGE 24 dicembre 2012, n. 234 - Norme generali sulla partecipazione dell'Italia alla formazione e all'attuazione della normativa e delle politiche dell'Unione europea
• DECRETO LEGISLATIVO 28 febbraio 2005, n. 38 - Esercizio delle opzioni previste dall'articolo 5 del regolamento (CE) n. 1606/2002 in materia di principi contabili internazionali
• DECRETO LEGISLATIVO 26 maggio 1997, n. 173 - Attuazione della direttiva 91/674/CEE in materia di conti annuali e consolidati delle imprese di assicurazione
• LEGGE 7 ottobre 2014, n. 154 - Delega al Governo per il recepimento delle direttive europee e l'attuazione di altri atti dell'Unione europea - Legge di delegazione europea 2013 - secondo semestre
• DECRETO LEGISLATIVO 27 gennaio 1992, n. 87 - Attuazione della direttiva n. 86/635/CEE relativa ai conti annuali ed ai conti consolidati delle banche e degli altri istituti finanziari, e della direttiva n. 89/117/CEE relativa agli obblighi in materia di pubblicita' dei documenti contabili delle succursali, stabilite in uno Stato membro, di enti creditizi ed istituti finanziari con sede sociale fuori di tale Stato membro
• DECRETO LEGISLATIVO 27 gennaio 2010, n. 39 - Attuazione della direttiva 2006/43/CE, relativa alle revisioni legali dei conti annuali e dei conti consolidati, che modifica le direttive 78/660/CEE e 83/349/CEE, e che abroga la direttiva 84/253/CEE. (10G0057)
• DECRETO DEL PRESIDENTE DELLA REPUBBLICA 28 dicembre 1985, n. 1092 - Approvazione del testo unico delle disposizioni sulla promulgazione delle leggi, sulla emanazione dei decreti del Presidente della Repubblica e sulle pubblicazioni ufficiali della Repubblica italiana