EU Company, Accounting & Audit Legislation (Consolidated)

European Union · actualizaciones: weekly · eu-company-law

Consolidated EU company, accounting, audit and intellectual-property legislation — every consolidated version of every regulation, directive and decision in force that EUR-Lex itself files under directory chapter 17 Law relating to undertakings and its sub-codes (17.10 company law; 17.20 intellectual property law; 17.30 economic and commercial law), in English, taken from the Publications Office’s keyless CELLAR repository in the publisher’s own Formex XML. Measured on 24 August 2026: 102 consolidated versions of 40 acts — the codified Company Law Directive 2017/1132, the Accounting Directive 2013/34 in eight versions with the Corporate Sustainability Reporting Directive and the ESRS Delegated Regulation, the IAS Regulation and the IFRS adoption Regulation, the Audit Directive and the Audit Regulation, the SE and SCE Statutes, the Takeover Bids and Shareholder Rights Directives, the Corporate Sustainability Due Diligence Directive, and the InfoSoc, Database, Enforcement and Trade Mark Directives with the EU Trade Mark Regulation among them. Chapter 17.30 also carries, and this dataset therefore also carries, the ECB’s sanctions and statistics Regulations, the Parent-Subsidiary and Interest-and-Royalties Directives and the CRR own-funds Delegated Regulation. Stated rather than hidden: the Transparency Directive 2004/109 is filed under securities markets and ships in the EU financial-services dataset; the Insolvency Regulation 2015/848 is filed under judicial cooperation in civil matters; and the Restructuring Directive 2019/1023 has never been amended, so the publisher has no consolidated version of it. One record is one article or one annex, so a provision can be cited and retrieved on its own. Identity carries the date: a record’s key is the consolidated CELEX number, which names the act and the date its text was in force from, so the same article across successive consolidations is a series of records a buyer can diff. Each record states the act and its title, the consolidation date and layer, the ELI, whether a later consolidated version of the same act exists in the release, the Part/Title/Chapter it sits under, every amending act folded into the consolidation, and — read off the publisher’s own consolidation marks — which amending act changed that particular provision. Formulae published as images are omitted and counted. The directory codes that define the dataset ride on every record, so an act the publisher files under two of these datasets says so in both. Reuse rests on Commission Decision 2011/833/EU, and the source acknowledgement, the statement of what was changed and the notice that consolidated texts have no legal effect ride on every record. Every record carries its source URL, fetch timestamp, HTTP status and the SHA-256 of both the raw response and the extracted record. Every release ships a manifest with every file’s SHA-256 and a Merkle root over every chunk hash, which the buyer can recompute from the downloaded files. record_id and chunk_id are stable across releases. Personal data is screened out inside the pipeline before any hash is computed.