Should Submission Deadlines for Annual Reports be Harmonized?

Troels Michael Lilja*

*Kontaktforfatter af dette arbejde

Publikation: Working paperForskning

Abstrakt

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 »public interest«. The article concludes with suggestions for potential solutions.

OriginalsprogEngelsk
UdgiverSSRN: Social Science Research Network
DOI
StatusUdgivet - 2019
NavnCopenhagen Business School Law Research Paper Series
Nummer1941

Emneord

  • Company law
  • Submission deadlines
  • Danish Companies Act
  • Branch Directive
  • EU law

Citationsformater

Lilja, T. M. (2019). Should Submission Deadlines for Annual Reports be Harmonized? SSRN: Social Science Research Network. Copenhagen Business School Law Research Paper Series, Nr. 1941 https://doi.org/https://ssrn.com/abstract=3492664