Правни аспекти на задължението за публикуване на счетоводните отчети на европейското дружество
Legal aspects of the obligation to publish the financial statements of the Europian Company

Summary/Abstract: The present article aims to outline the legal aspects in relation to approving, checking and publishing the European Company annual financial and consolidated statements, and their relevance to the national legislature of the Member State according to the company’s registered office. In addition, some of the main aspects in relation to the European Company taxation treatment have been reviewed. The article thoroughly examines matters related to the European Company financial statements constitution and publication procedures, in accordance with the decrees of Part IV of Regulation 2157/2001, Regulation 1606/2002 and the corresponding Directives, in order to harmonize the Member States’ rights about the annual financial and consolidated financial statements of the companies. Special attention is also given to matters referring to constitution and publication of the financial statements of EC with registered offices on the territory of the state, and the ensuing obligations in accordance with the Accountancy Act

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