Die Rechtsprechung des EuGH zur Richtlinie als "Mindestvorgabe" - Auswirkung auf die Rechnungslegungsvorschriften

The question of whether company law directives (based on Art. 54 par. 3 EG-V) must be integrated into national law in their original wording or if the transformed law of the member states may be more restrictive than the company law directives (theory of minimum harmonization) has long been an issue in the EU. Friedrich Fraberger has made a detailed study of the Court's recent opinion on the 4th company law directive (27. 6. 1996, C-234/94), in which the problem of the "minimum harmonization...