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CHAPTER 1 | FREE MOVEMENT OF GOODS
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CHAPTER 2 | FREE MOVEMENT OF WORKERS
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CHAPTER 3 | RIGHT OF ESTABLISHMENT AND FREEDOM TO PROVIDE SERVICES
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CHAPTER 4 | FREE MOVEMENT OF CAPITAL
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CHAPTER 5 | PUBLIC PROCUREMENTS
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CHAPTER 6 | COMPANY LAW
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CHAPTER 7 | INTELLECTUAL PROPERTY LAW
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CHAPTER 8 | COMPETITION POLICY
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CHAPTER 9 | FINANCIAL SERVICES
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CHAPTER 10 | INFORMATION SOCIETY AND MEDIA
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CHAPTER 11 | AGRICULTURE AND RURAL DEVELOPMENT
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CHAPTER 12 | FOOD SAFETY, VETERINARY AND PHYTOSANITARY POLICY
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CHAPTER 13 | FISHERIES
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CHAPTER 14 | TRANSPORT POLICY
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CHAPTER 15 | ENERGY
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CHAPTER 16 | TAXATION
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CHAPTER 17 | ECONOMIC AND MONETARY UNION
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CHAPTER 18 | STATISTICS
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CHAPTER 19 | SOCIAL POLICY AND EMPLOYMENT
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CHAPTER 20 | ENTERPRISE AND INDUSTRIAL POLICY
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CHAPTER 21 | TRANS-EUROPEAN NETWORKS
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CHAPTER 22 | REGIONAL POLICY AND COORDINATION OF STRUCTURAL INSTRUMENTS
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CHAPTER 23 | JUDICIARY AND FUNDAMENTAL RIGHTS
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CHAPTER 24 | JUSTICE, FREEDOM AND SECURITY
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CHAPTER 25 | SCIENCE AND RESEARCH
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CHAPTER 26 | EDUCATION AND CULTURE
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CHAPTER 27 | ENVIRONMENT
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CHAPTER 28 | CONSUMER AND HEALTH PROTECTION
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CHAPTER 29 | CUSTOMS UNION
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CHAPTER 30 | EXTERNAL RELATIONS
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CHAPTER 31 | FOREIGN, SECURITY AND DEFENCE POLICY
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CHAPTER 32 | FINANCIAL CONTROL
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CHAPTER 33 | FINANCIAL AND BUDGETARY PROVISIONS
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CHAPTER 34 | INSTITUTIONS
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CHAPTER 35 | OTHER ISSUES
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CHAPTER 6 | COMPANY LAW
chapters / CHAPTER 6 | COMPANY LAW

Chapter 6 concerns establishment and operation of companies in member-states of the European Union.

This chapter covers two sections: acquis on companies in more narrow sense and acquis on accounting and audit. In particularly, the company acquis includes rules on formation, registration, merger and division of companies. In the section on financial reporting the acquis establishes rules for presentation of annual and consolidated accounts, including simplified rules for small- and medium-sized enterprises.

Application of the international accounting standards is mandatory for some public interest entities. In addition, Chapter 6 enlists specific rules for approval, professional integrity and independence of statutory audits.

Explanatory screening
  • Explanatory meeting for Chapter 6: Company Law was held on 21 October 2019. Presentations from this meeting are available on the following link:
Bilateral screening