Changes between two versions
What changed between the draft committee report and the plenary report
From · draft committee report· 19 Jul 2023
on the proposal for a directive of the European Parliament and of the Council amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law
To · plenary report· 5 Dec 2023
on the proposal for a directive of the European Parliament and of the Council amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law
+54 added · −12 removed · 12 changed paragraphs, packaging included.
Part 3 of 4: Paragraphs 121–125
Added:Directive (EU) 2017/1132
Added:Article 2 – paragraph 1 – point 36, Article 40 – subparagraph 1: Member States shall provide for effective, proportionate and dissuasive penalties, including pecuniary penalties, in the event of failure to disclose the matters set out in Articles 29, 30, 31, 36, 37 and 38 and of omission from letters and order forms of the compulsory information provided for in Articles 35 and 39.
Added:Directive (EU) 2017/1132
Added:Article 2 – paragraph 1 – point 36, Article 40 – subparagraph 2: Member States shall take all the measures necessary to ensure that those penalties are enforced. In determining their nature and appropriate level, due account shall be taken of the seriousness and duration of the infringement, of any previous infringements and of the company's turnover.
Added:Article 4 – paragraph 3 – point b a (new): (ba) factors that promote or dissuade the use of digital tools and processes in company law