Should Submission Deadlines for Annual Reports be Harmonized?

Troels Michael Lilja*

*Corresponding author for this work

Research output: Working paperResearch

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

Original languageEnglish
PublisherSSRN: Social Science Research Network
DOIs
Publication statusPublished - 2019
SeriesCopenhagen Business School Law Research Paper Series
Number19-41

Keywords

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

Cite this

Lilja, T. M. (2019). Should Submission Deadlines for Annual Reports be Harmonized? SSRN: Social Science Research Network. Copenhagen Business School Law Research Paper Series, No. 19-41 https://doi.org/https://ssrn.com/abstract=3492664