Annexes to COM(2018)83 - EU position concerning an amendment to Annex XXII (Company Law) and Protocol 37 (containing the list provided for in Article 101) to the EEA Agreement - Main contents
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dossier | COM(2018)83 - EU position concerning an amendment to Annex XXII (Company Law) and Protocol 37 (containing the list provided for in Article ... |
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document | COM(2018)83 |
date | April 17, 2018 |
THE EEA JOINT COMMITTEE,
Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,
Whereas:
(1) | Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (1), as corrected by OJ L 170, 11.6.2014, p. 66, is to be incorporated into the EEA Agreement. |
(2) | Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (2) is to be incorporated into the EEA Agreement. |
(3) | For the EEA Agreement to function well, Protocol 37 to the EEA Agreement is to be extended to include the Committee of European Auditing Oversight Bodies (CEAOB) set up by Regulation (EU) No 537/2014, and Annex XXII to the EEA Agreement is to be amended in order to specify the procedures for association with this Committee. |
(4) | Annex XXII and Protocol 37 to the EEA Agreement should therefore be amended accordingly, |
HAS ADOPTED THIS DECISION:
Article 1
Annex XXII to the EEA Agreement shall be amended as follows:
1. | The following is added in point 10f (Directive 2006/43/EC of the European Parliament and of the Council):
The provisions of the Directive shall, for the purposes of this Agreement, be read with the following adaptation: In Article 30c(3), as regards the EFTA States, the words “as laid down in the Charter of Fundamental Rights of the European Union” shall not apply.’ |
2. | The following is inserted after point 10i (Directive 2013/34/EU of the European Parliament and of the Council):
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Article 2
The following point is added in Protocol 37 to the EEA Agreement:
‘40. | The Committee of European Auditing Oversight Bodies (CEAOB) (Regulation (EU) No 537/2014 of the European Parliament and of the Council).’ |
Article 3
The texts of Regulation (EU) No 537/2014, as corrected by OJ L 170, 11.6.2014, p. 66, and Directive 2014/56/EU in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.
Article 4
This Decision shall enter into force on […], provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).
Article 5
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.
Done at Brussels, …
For the EEA Joint Committee
The President
The Secretaries to the EEA Joint Committee
(1) OJ L 158, 27.5.2014, p. 77.
(2) OJ L 158, 27.5.2014, p. 196.
(*1) [No constitutional requirements indicated.] [Constitutional requirements indicated.]