European Commission refers Spain and Malta to Court of Justice
Key points
Referred Spain and Malta for non‑transposition
Directive adjusts company size criteria to reflect inflation
TL;DR
The Commission decided on 30 January 2026 to refer Spain and Malta to the Court of Justice of the EU for failing to transpose Delegated Directive (EU) 2023/2775 on size criteria.
Member States had to transpose the Directive by 24 December 2024; the Commission sent letters of formal notice on 31 January 2025 and reasoned opinions on 17 July 2025.
The Directive updates the Accounting Directive's size thresholds to reflect inflation since 2013 to avoid undue reporting obligations for smaller undertakings.
Original text
European Commission - Press release The Commission decides to refer Spain and Malta to the Court of Justice of the European Union for failing to transpose the Delegated Directive as regards the adjustments of the size criteria for micro, small, medium- sized and large undertakings or groups Brussels, 30 January 2026 Today, the European Commission decided to refer Spain and Malta to the Court of Justice of the Europea...
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