Should Submission Deadlines for Annual Reports be Harmonized?

9 Pages Posted: 25 Nov 2019

Date Written: November 24, 2019

Abstract

In this article it is argued that the Danish submission deadlines for annual reports that branches of foreign capital companies and subsidiaries are subject to, are contrary to EU Law. The Danish time limits for submission of annual reports, in conjunction with submission deadlines in other EU countries, and the practical problems that the differences lead to, rise to be clarified. It is discussed whether the Danish rules constitute a restriction and whether the restriction can be justified by referring to Ā»public interestĀ«. The article concludes with suggestions for potential solutions.

Keywords: Company law, submission deadlines, Danish Companies Act, Branch Directive, EU law

JEL Classification: K20, K22, K29

Suggested Citation

Lilja, Troels Michael, Should Submission Deadlines for Annual Reports be Harmonized? (November 24, 2019). Copenhagen Business School, CBS LAW Research Paper No. 1941. Available at SSRN: https://ssrn.com/abstract=3492664

Troels Michael Lilja (Contact Author)

Copenhagen Business School - CBS Law ( email )

Porcelaenshave 18B, 1
Frederiksberg 2000
Denmark

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