+ANNEX III

ANNEX III



ANNEX III

PART A

REPEALED DIRECTIVES WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO

(REFERRED TO IN ARTICLE 166)



Council Directive 82/891/EEC

(OJ L 378, 31.12.1982, p. 47).

Directive 2007/63/EC of the European Parliament and of the Council

(OJ L 300, 17.11.2007, p. 47).

Article 3

Directive 2009/109/EC of the European Parliament and of the Council

(OJ L 259, 2.10.2009, p. 14).

Article 3

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 116

Council Directive 89/666/EEC

(OJ L 395, 30.12.1989, p. 36).

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 1

Directive 2005/56/EC of the European Parliament and of the Council

(OJ L 310, 25.11.2005, p. 1).

Directive 2009/109/EC of the European Parliament and of the Council

(OJ L 259, 2.10.2009, p. 14).

Article 4

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 2

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 120

Directive 2009/101/EC of the European Parliament and of the Council

(OJ L 258, 1.10.2009, p. 11).

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 3

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 1 of Part A of the Annex

Directive 2011/35/EU of the European Parliament and of the Council

(OJ L 110, 29.4.2011, p. 1).

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 3 of Part A of the Annex

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 122

Directive 2012/30/EU of the European Parliament and of the Council

(OJ L 315, 14.11.2012, p. 74).

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 4 of Part A of the Annex

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 123

PART B

TIME LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATES OF APPLICATION

(REFERRED TO IN ARTICLE 166)



Directive

Time limit for transposition

Date of application

82/891/EEC

1 January 1986

—

89/666/EEC

1 January 1992

1 January 1993 (1)

2005/56/EC

15 December 2007

—

2007/63/EC

31 December 2008

—

2009/109/EC

30 July 2011

—

2012/17/EU

7 July 2014 (2)

—

2013/24/EU

1 July 2013

—

2014/59/EU

31 December 2014

1 January 2015 (3)

(1)   

Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.

(2)   

Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with:

— Article 1(3) and (4) and Article 5a of Directive 89/666/EEC,

— Article 13 of Directive 2005/56/EC,

— Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC.

(3)   

Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest.

1. Forbhreathnú

,

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin