council direct novemb amend direct eec annual account direct eec consolid account scope direct eec council european commun regard treati establish european econom commun articl thereof regard propos commiss cooper european parliament regard opinion econom social committe direct eec amend direct eec appli annual account public privat limit liabil compani type compani offer safeguard parti amount net asset accord direct eec amend direct eec member state requir compani cover direct eec draw consolid account commun substanti constantli grow number partnership limit partnership fulli liabl member constitut public privat limit liabil compani fulli liabl member compani fall law member state legal statu compar refer direct eec run counter spirit aim direct partnership partnership limit liabil subject commun rule provis cover scope direct question explicitli supplement import head offic legal statu undertak limit liabil compani fulli liabl member note account member oblig draw publish audit account partnership limit liabil partnership impos fulli liabl member includ compani consolid account drawn member establish higher level partnership cover direct subject member state head offic entri regist make difficult appli account oblig case special rule fulli liabl member undertak fall law member state member state countri adopt direct articl direct eec amend subparagraph ad articl coordin measur prescrib direct appli member state law regul administr provis relat type compani germani die offen handelsgesellschaft die kommanditgesellschaft belgium la société en nom collectif de vennootschap onder firma la société en commandité simpl de gewon commanditair vennootschap denmark interessentskab kommanditselskab franc la société en nom collectif la société en commandit simpl greec omórrythmo etaireía eterórrythmo etaireía spain sociedad colectiva sociedad en comandita simpl ireland partnership limit partnership unlimit compani itali la società nome collettivo la società accomandita semplic luxembourg la société en nom collectif la société en commandit simpl netherland de vennootschap onder firma de commanditair vennootschap portug sociedad em nome colectivo sociedad em comandita simpl unit kingdom partnership limit partnership unlimit compani member unlimit liabil compani type set subparagraph compani govern law member state legal form compar refer direct eec direct appli type compani firm refer subparagraph member unlimit liabil compani type set subparagraph subparagraph ad articl point head regist offic legal form undertak compani firm member unlimit liabil inform omit purpos articl neglig import paragraph insert articl member state compani firm refer articl subparagraph entiti concern exempt entiti publish account accord articl direct eec provid account public head offic member unlimit liabil entiti concern compani refer subparagraph articl govern law member state member state law govern entiti compani publish account entiti concern account member unlimit liabil compani govern law member state legal form compar refer direct eec copi account obtain request price copi exce administr cost sanction provid failur compli public oblig impos paragraph articl insert articl member state requir compani refer subparagraph articl govern law member unlimit liabil compani firm list articl subparagraph entiti concern draw audit publish account account entiti concern conform provis direct case requir direct appli entiti concern member state appli requir direct entiti concern account entiti drawn audit publish conform provis direct compani member unlimit liabil entiti govern law member state entiti concern includ consolid account drawn audit publish accord direct eec member unlimit liabil entiti concern includ consolid account larger bodi undertak drawn audit publish conform council direct eec parent undertak govern law member state exempt disclos note consolid account case entiti concern reveal whomsoev request entiti publish account articl direct eec amend subparagraph insert articl subparagraph appli parent undertak subsidiari undertak constitut type compani mention articl subparagraph direct eec articl paragraph replac member state grant exempt oblig impos articl parent undertak constitut type compani mention articl direct articl subparagraph direct eec articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state provid provis refer paragraph appli annual account consolid account financi year begin januari calendar year member state commun commiss text main provis nation law adopt field cover direct articl direct address member state brussel novemb council presid romita oj oj oj oj page offici journal oj oj