Accounting Directive — Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings · version 2026-03-18 · CELEX 32013L0034 · consolidated text, no legal effect (EUR-Lex)

Accounting Directive › Article 51

Article 51 Penalties

official text, verbatim

Member States shall provide for penalties applicable to infringements of the national provisions adopted in accordance with this Directive and shall take all the measures necessary to ensure that those penalties are enforced. The penalties provided for shall be effective, proportionate and dissuasive.

ARTICLE

Acc. Dir. art 51 Penalties

dir/2013/34/art_51

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Text: official, verbatim. Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version 2026-03-18. Source: 02013L0034 — EN — 18.03.2026 — 007.001.