TITLE IGENERAL PROVISIONS AND THE ESTABLISHMENT AND FUNCTIONING OF LIMITED LIABILITY COMPANIES

CHAPTER III Online procedures (formation, registration and filing), disclosure and registers

Section 1A Online formation, online filing and disclosure

Article 28Penalties

Member States shall provide for appropriate penalties at least in the case of:

  1. (a)

    failure to disclose accounting documents as required by Article 14(f);

  2. (b)

    omission from commercial documents or from any company website of the compulsory particulars provided for in Article 26.