EU by reason of the accession of Croatia - Main contents

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dossier	COM(2014)391 - Adaptation of Directive 2013/34/EU by reason of the accession of Croatia.
document	COM(2014)391
date	November 7, 2014

table>(1)Pursuant to Article 50 of the Act of Accession of Croatia, where acts of the institutions adopted prior to accession require adaptation by reason of accession, and the necessary adaptations have not been provided for in the Act of Accession or its Annexes, the Council, acting by qualified majority on a proposal from the Commission, shall, to that end, adopt the necessary acts if the original act was not adopted by the Commission.

(2)

The relevant types of Croatian undertakings should be inserted in Annexes I and II to Directive 2013/34/EU of the European Parliament and of the Council (1) in order to provide for the relevant scope of application of the coordination measures provided for by that Directive in Croatia. The scope of amendments should be limited to technical adaptations required by reason of the accession of Croatia.

(3)	Directive 2013/34/EU should therefore be amended accordingly,