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Directive 78/660/CEE |
Directive 83/349/CEE |
La présente directive |
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Article 1er, paragraphe 1, premier alinéa, partie introductive |
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Article 1er, paragraphe 1, point a) |
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Article 1er, paragraphe 1, premier alinéa, du premier au vingt-septième tiret |
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Annexe I |
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Article 1er, paragraphe 1, deuxième alinéa |
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Article 1er, paragraphe 1, point b) |
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Article 1er, paragraphe 1, deuxième alinéa, points a) à aa) |
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Annexe II |
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Article 1er, paragraphe 1, troisième alinéa |
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Article 1er, paragraphe 2 |
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Article 2, paragraphe 1 |
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Article 4, paragraphe 1 |
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Article 2, paragraphe 2 |
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Article 4, paragraphe 2 |
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Article 2, paragraphe 3 |
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Article 4, paragraphe 3 |
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Article 2, paragraphe 4 |
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Article 4, paragraphe 3 |
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Article 2, paragraphe 5 |
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Article 4, paragraphe 4 |
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Article 2, paragraphe 6 |
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Article 4, paragraphe 5 |
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Article 3 |
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Article 9, paragraphe 1 |
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Article 4, paragraphe 1 |
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Article 9, paragraphe 2 |
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Article 4, paragraphe 2 |
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Article 9, paragraphe 3 |
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Article 4, paragraphe 3 |
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Article 9, paragraphe 3 |
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Article 4, paragraphe 4 |
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Article 9, paragraphe 5 |
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Article 4, paragraphe 5 |
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Article 4, paragraphe 6 |
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Article 6, paragraphe 1, point h), et article 6, paragraphe 3 |
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Article 5, paragraphe 1 |
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Article 5, paragraphe 2 |
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Article 2, point 14) |
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Article 5, paragraphe 3 |
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Article 2, point 15) |
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Article 6 |
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Article 9, paragraphe 6 |
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Article 7 |
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Article 6, paragraphe 1, point g) |
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Article 8 |
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Article 10 |
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Article 9, point A |
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Annexe III, point A |
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Article 9, point B |
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Annexe III, point B |
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Article 9, point C |
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Annexe III, point C |
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Article 9, point D |
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Annexe III, point D |
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Article 9, point E |
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Annexe III, point E |
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Article 9, point F |
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Passif Article 9, point A |
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Capitaux propres et passifs Annexe III, point A |
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Article 9, point B |
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Annexe III, point B |
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Article 9, point C |
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Annexe III, point C |
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Article 9, point D |
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Annexe III, point D |
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Article 9, point E |
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Article 10 |
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Annexe IV |
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Article 10 bis |
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Article 11 |
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Article 11, premier alinéa |
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Article 3, paragraphe 2 et article 14, paragraphe 1 |
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Article 11, deuxième alinéa |
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Article 11, troisième alinéa |
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Article 3, paragraphe 9, premier alinéa |
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Article 12, paragraphe 1 |
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Article 3, paragraphe 10 |
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Article 12, paragraphe 2 |
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Article 3, paragraphe 9, deuxième alinéa |
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Article 12, paragraphe 3 |
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Article 3, paragraphe 11 |
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Article 13, paragraphe 1 |
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Article 12, paragraphe 1 |
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Article 13, paragraphe 2 |
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Article 12, paragraphe 2 |
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Article 14 |
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Article 16, paragraphe 1, point d) |
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Article 15, paragraphe 1 |
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Article 12, paragraphe 3 |
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Article 15, paragraphe 2 |
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Article 2, point 4) |
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Article 15, paragraphe 3, point a) |
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Article 17, paragraphe 1, point a) |
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Article 15, paragraphe 3, point b) |
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Article 15, paragraphe 3, point c) |
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Article 17, point a) i) |
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Article 15, paragraphe 4 |
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Article 16 |
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Article 12, paragraphe 4 |
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Article 17 |
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Article 2, point 2) |
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Article 18 |
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Article 19 |
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Article 2, point 8) |
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Article 20, paragraphe 1 |
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Article 12, paragraphe 12, premier alinéa |
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Article 20, paragraphe 2 |
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Article 12, paragraphe 12, deuxième alinéa |
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Article 20, paragraphe 3 |
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Article 12, paragraphe 12, troisième alinéa |
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Article 21 |
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Article 22, premier alinéa |
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Article 13, paragraphe 1 |
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Article 22, deuxième alinéa |
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Article 13, paragraphe 2 |
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Article 23, points 1 à 15 |
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Annexe V, points 1 à 15 |
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Article 23, point 16 à 19 |
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Article 23, points 20 et 21 |
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Annexe V, points 16 et 17 |
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Article 24 |
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Article 25, points 1 à 13 |
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Annexe VI, points 1 à 13 |
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Article 25, points 14 à 17 |
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Article 25, points 18 et 19 |
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Annexe VI, points 14 et 15 |
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Article 26 |
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Article 27, premier alinéa, partie introductive |
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Article 3, paragraphe 3 |
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Article 27, premier alinéa, points a) et c) |
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Article 14, paragraphe 2, points a) et b) |
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Article 27, premier alinéa, points b) et d) |
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Article 27, deuxième alinéa |
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Article 3, paragraphe 9, premier alinéa |
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Article 28 |
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Article 2, point 5) |
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Article 29 |
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Article 30 |
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Article 31, paragraphe 1 |
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Article 6, paragraphe 1, partie introductive, et points a) à f) |
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Article 31, paragraphe 1 bis |
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Article 6, paragraphe 5 |
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Article 31, paragraphe 2 |
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Article 4, paragraphe 4 |
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Article 32 |
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Article 6, paragraphe 1, point i) |
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Article 33, paragraphe 1, partie introductive |
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Article 7, paragraphe 1 |
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Article 33, paragraphe 1, points a) et b) et deuxième et troisième alinéas |
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Article 33, paragraphe 1, point c) |
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Article 7, paragraphe 1 |
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Article 33, paragraphe 2, point a), premier alinéa et article 33, paragraphe 2, points b), c) et d) |
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Article 7, paragraphe 2 |
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Article 33, paragraphe 2, point a), deuxième alinéa |
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Article 16, paragraphe 1, point b) |
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Article 33, paragraphe 3 |
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Article 7, paragraphe 3 |
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Article 33, paragraphe 4 |
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Article 16, paragraphe 1, point b) ii) |
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Article 33, paragraphe 5 |
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Article 34 |
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Article 12, paragraphe 11, quatrième alinéa |
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Article 35, paragraphe 1, point a) |
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Article 6, paragraphe 1, point i) |
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Article 35, paragraphe 1, points b) |
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Article 12, paragraphe 5 |
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Article 35, paragraphe 1, point c) |
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Article 12, paragraphe 6 |
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Article 35, paragraphe 1, point d) |
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Article 17, paragraphe 1, point b) |
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Article 35, paragraphe 2 |
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Article 2, point 6) |
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Article 35, paragraphe 3 |
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Article 2, point 7) |
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Article 35, paragraphe 4 |
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Article 12, paragraphe 8 et article 17, paragraphe 1, point a) vi) |
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Article 36 |
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Article 37, paragraphe 1 |
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Article 12, paragraphe 11, premier, troisième et cinquième alinéas |
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Article 37, paragraphe 2 |
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Article 12, paragraphe 11, premier et deuxième alinéas |
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Article 38 |
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Article 39, paragraphe 1, point a) |
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Article 6, paragraphe 1, point i) |
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Article 39, paragraphe 1, point b) |
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Article 12, paragraphe 7, premier alinéa |
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Article 39, paragraphe 1, point c) |
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Article 39, paragraphe 1, point d) |
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Article 12, paragraphe 7, deuxième alinéa |
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Article 39, paragraphe 1, point e) |
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Article 17, paragraphe 1, point b) |
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Article 39, paragraphe 2 |
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Article 2, point 6) |
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Article 40, paragraphe 1 |
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Article 12, paragraphe 9 |
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Article 40, paragraphe 2 |
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Article 41 |
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Article 12, paragraphe 10 |
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Article 42, premier alinéa |
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Article 12, paragraphe 12, troisième alinéa |
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Article 42, deuxième alinéa |
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Article 42 bis, paragraphe 1 |
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Article 8, paragraphe 1, point a) |
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Article 42 bis, paragraphe 2 |
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Article 8, paragraphe 2 |
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Article 42 bis, paragraphe 3 |
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Article 8, paragraphe 3 |
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Article 42 bis, paragraphe 4 |
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Article 8, paragraphe 4 |
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Article 42 bis, paragraphe 5 |
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Article 8, paragraphe 5 |
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Article 42 bis, paragraphe 5 bis |
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Article 8, paragraphe 6 |
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Article 42 ter |
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Article 8, paragraphe 7 |
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Article 42 quater |
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Article 8, paragraphe 8 |
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Article 42 quinquies |
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Article 16, paragraphe 1, point c) |
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Article 42 sexies |
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Article 8, paragraphe 1, point b) |
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Article 42 septies |
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Article 8, paragraphe 9 |
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Article 43, paragraphe 1, partie introductive |
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Article 16, paragraphe 1, partie introductive |
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Article 43, paragraphe 1, point 1) |
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Article 16, paragraphe 1, point a) |
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Article 43 paragraphe 1, point 2), premier alinéa |
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Article 17 paragraphe 1, point g), premier alinéa |
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Article 43 paragraphe 1, point 2), deuxième alinéa |
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Article 17, paragraphe 1, point k) |
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Article 43, paragraphe 1, point 3) |
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Article 17, paragraphe 1, point h) |
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Article 43, paragraphe 1, point 4) |
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Article 17, paragraphe 1, point i) |
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Article 43, paragraphe 1, point 5) |
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Article 17, paragraphe 1, point j) |
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Article 43, paragraphe 1, point 6) |
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Article 16, paragraphe 1, point g) |
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Article 43, paragraphe 1, point 7) |
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Article 16, paragraphe 1, point d) |
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Article 43, paragraphe 1, point 7 bis) |
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Article 17, paragraphe 1, point p) |
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Article 43, paragraphe 1, point 7 ter) |
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Article 2, point 3) et article 17, paragraphe 1, point r) |
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Article 43, paragraphe 1, point 8) |
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Article 18, paragraphe 1, point a) |
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Article 43, paragraphe 1, point 9) |
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Article 17, paragraphe 1, point e) |
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Article 43, paragraphe 1, point 10) |
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Article 43, paragraphe 1, point 11) |
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Article 17, paragraphe 1, point f) |
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Article 43, paragraphe 1, point 12) |
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Article 17, paragraphe 1), point d), premier alinéa |
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Article 43, paragraphe 1, point 13) |
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Article 16, paragraphe 1, point e) |
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Article 43, paragraphe 1, point 14) a) |
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Article 17, paragraphe 1, point c) i) |
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Article 43, paragraphe 1, point 14) b) |
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Article 17, paragraphe 1, point c) ii) |
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Article 43, paragraphe 1, point 15) |
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Article 18, paragraphe 1, point b) et article 18, paragraphe 3 |
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Article 43, paragraphe 2 |
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Article 43, paragraphe 3 |
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Article 17, paragraphe 1), point d), deuxième alinéa |
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Article 44 |
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Article 45, paragraphe 1 |
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Article 17 paragraphe 1, point g), deuxième alinéa Article 28, paragraphe 3 |
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Article 45, paragraphe 2 |
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Article 18, paragraphe 2 |
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Article 46 |
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Article 19 |
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Article 46 bis |
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Article 20 |
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Article 47, paragraphes 1 et 1 bis |
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Article 30, paragraphes 1 et 2 |
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Article 47, paragraphe 2 |
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Article 31, paragraphe 1 |
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Article 47, paragraphe 3 |
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Article 31, paragraphe 2 |
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Article 48 |
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Article 32, paragraphe 1 |
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Article 49 |
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Article 32, paragraphe 2 |
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Article 50 |
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Article 17, paragraphe 1, point o) |
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Article 50 bis |
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Article 50 ter |
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Article 33, paragraphe 1, point a) |
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Article 50 quater |
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Article 33, paragraphe 2 |
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Article 51, paragraphe 1 |
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Article 34, paragraphe 1 |
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Article 51, paragraphe 2 |
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Article 51, paragraphe 3 |
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Article 51 bis |
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Article 35 |
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Article 52 |
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Article 53, paragraphe 2 |
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Article 3, paragraphe 13 |
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Article 53 bis |
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Article 40 |
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Article 55 |
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Article 56, paragraphe 1 |
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Article 56, paragraphe 2 |
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Article 17, paragraphe 1, points l), m) et n) |
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Article 57 |
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Article 37 |
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Article 57 bis |
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Article 38 |
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Article 58 |
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Article 39 |
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Article 59, paragraphe 1 |
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Article 9, paragraphe 7, point a) |
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Article 59, paragraphes 2 à 6, point a) |
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Article 9, paragraphe 7, point a), et article 27 |
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Article 59, paragraphe 6, points b) et c) |
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Article 9, paragraphe 7, points b) et c) |
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Article 59, paragraphes 7 et 8 |
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Article 9, paragraphe 7, point a), et article 27 |
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Article 59, paragraphe 9 |
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Article 27, paragraphe 9 |
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Article 60 |
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Article 60 bis |
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Article 51 |
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Article 61 |
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Article 17, paragraphe 2 |
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Article 61 bis |
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Article 62 |
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Article 55 |
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Article 1er, paragraphe 1 |
Article 22, paragraphe 1 |
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Article 1er, paragraphe 2 |
Article 22, paragraphe 2 |
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Article 2, paragraphes 1, 2 et 3 |
Article 22, paragraphes 3, 4 et 5 |
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Article 3, paragraphe 1 |
Article 22, paragraphe 6 |
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Article 3, paragraphe 2 |
Article 2, point 10) |
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Article 4, paragraphe 1 |
Article 21 |
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Article 4, paragraphe 2 |
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Article 5 |
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Article 6, paragraphe 1 |
Article 23, paragraphe 2 |
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Article 6, paragraphe 2 |
Article 3, paragraphe 8 |
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Article 6, paragraphe 3 |
Article 3, paragraphe 9, deuxième alinéa, article 3, paragraphes 10 et 11 |
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Article 6, paragraphe 4 |
Article 23, paragraphe 2 |
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Article 7, paragraphe 1 |
Article 23, paragraphe 3 |
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Article 7, paragraphe 2 |
Article 23, paragraphe 4 |
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Article 7, paragraphe 3 |
Article 23, paragraphe 3, partie introductive |
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Article 8 |
Article 23, paragraphe 5 |
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Article 9, paragraphe 1 |
Article 23, paragraphe 6 |
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Article 9, paragraphe 2 |
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Article 10 |
Article 23, paragraphe 7 |
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Article 11 |
Article 23, paragraphe 8 |
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Article 12, paragraphe 1 |
Article 22, paragraphe 7 |
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Article 12, paragraphe 2 |
Article 22, paragraphe 8 |
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Article 12, paragraphe 3 |
Article 22, paragraphe 9 |
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Article 13, paragraphes 1 et 2 |
Article 2, point 16) et article 6, paragraphe 1, point j) |
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Article 13, paragraphe 2 bis |
Article 23, paragraphe 10 |
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Article 13, paragraphe 3 |
Article 23, paragraphe 9 |
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Article 15 |
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Article 16 |
Article 4 |
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Article 17, paragraphe 1 |
Article 24, paragraphe 1 |
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Article 17, paragraphe 2 |
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Article 18 |
Article 24, paragraphe 2 |
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Article 19 |
Article 24, paragraphe 3, points a) à e) |
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Article 20 |
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Article 21 |
Article 24, paragraphe 4 |
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Article 22 |
Article 24, paragraphe 5 |
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Article 23 |
Article 24, paragraphe 6 |
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Article 24 |
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Article 25, paragraphe 1 |
Article 6, paragraphe 1, point b) |
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Article 25, paragraphe 2 |
Article 4, paragraphe 4 |
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Article 26, paragraphe 1 |
Article 24, paragraphe 7 |
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Article 26, paragraphe 2 |
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Article 26, paragraphe 3 |
Article 6, paragraphe 1, point j) |
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Article 27 |
Article 24, paragraphe 8 |
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Article 28 |
Article 24, paragraphe 9 |
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Article 29, paragraphe 1 |
Article 24, paragraphe 10 |
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Article 29, paragraphe 2 |
Article 24, paragraphe 11 |
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Article 29, paragraphe 3 |
Article 24, paragraphe 12 |
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Article 29, paragraphe 4 |
Article 24, paragraphe 13 |
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Article 29, paragraphe 5 |
Article 24, paragraphe 14 |
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Article 30, paragraphe 1 |
Article 24, paragraphe 3), point c) |
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Article 30, paragraphe 2 |
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Article 31 |
Article 24, paragraphe 3), point f) |
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Article 32, paragraphes 1 et 2 |
Article 26 |
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Article 32, paragraphe 3 |
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Article 33 |
Article 27 |
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Article 34, partie introductive, et article 34, paragraphe 1, première phrase |
Article 16, paragraphe 1, point a) et article 28, paragraphe 1 |
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Article 34, paragraphe 1, deuxième phrase |
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Article 34, paragraphe 2 |
Article 28, paragraphe 2, point a) |
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Article 34, paragraphe 3, point a) |
Article 28, paragraphe 2, point b) |
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Article 34, paragraphe 3, point b) |
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Article 34, paragraphe 4 |
Article 28, paragraphe 2, point c) |
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Article 34, paragraphe 5 |
Article 28, paragraphe 2, point d) |
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Article 34, paragraphe 6 |
Article 16, paragraphe 1, point g) et article 28, paragraphe 1 |
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Article 34, paragraphe 7 |
Article 16, paragraphe 1, point d) et article 28, paragraphe 1 |
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Article 34, paragraphe 7 bis |
Article 17, paragraphe 1, point p) |
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Article 34, paragraphe 7 ter |
Article 17, paragraphe 1, point r) |
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Article 34, paragraphe 8 |
Article 18, paragraphe 1, point a) |
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Article 34, paragraphe 9, point a) |
Article 17, paragraphe 1, point e) |
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Article 34, paragraphe 9, point b) |
Article 28, paragraphe 1, point b) |
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Article 34, paragraphe 10 |
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Article 34, paragraphe 11 |
Article 17, paragraphe 1, point f) et article 28, paragraphe 1 |
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Article 34, paragraphes 12 et 13 |
Article 28, paragraphe 1, point c) |
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Article 34, paragraphe 14 |
Article 16, paragraphe 1, point c) et article 28, paragraphe 1 |
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Article 17, paragraphe 1, point c) |
Article 17, paragraphe 1, point c) et article 28, paragraphe 1 |
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Article 34, paragraphe 16 |
Article 18, paragraphe 1, point b) et article 28, paragraphe 1 |
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Article 35, paragraphe 1 |
Article 28, paragraphe 3 |
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Article 35, paragraphe 2 |
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Article 36, paragraphe 1 |
Article 19, paragraphe 1 et article 29, paragraphe 1 |
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Article 36, paragraphe 2, point a) |
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Article 36, paragraphe 2, points b) et c) |
Article 19, paragraphe 2, points b) et c) |
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Article 36, paragraphe 2, point d) |
Article 29, paragraphe 2, point a) |
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Article 36, paragraphe 2, point e) |
Article 19, paragraphe 2, point e) et article 29, paragraphe 1 |
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Article 36, paragraphe 2, point f) |
Article 29, paragraphe 2, point b) |
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Article 36, paragraphe 3 |
Article 29, paragraphe 3 |
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Article 36 bis |
Article 33, paragraphe 1, point b) |
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Article 36 ter |
Article 33, paragraphe 2 |
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Article 37, paragraphe 1 |
Article 34, paragraphes 1 et 2 |
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Article 37, paragraphe 2 |
Article 35 |
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Article 37, paragraphe 4 |
Article 35 |
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Article 38, paragraphe 1 |
Article 30, paragraphe 1, premier alinéa, et article 30, paragraphe 3, premier alinéa |
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Article 38, paragraphe 2 |
Article 30, paragraphe 1, deuxième alinéa |
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Article 38, paragraphe 3 |
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Article 38, paragraphe 4 |
Article 30, paragraphe 3, deuxième alinéa |
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Article 38, paragraphes 5 et 6 |
— |
|
|
Article 38, paragraphe 7 |
Article 40 |
|
— |
Article 38 bis |
— |
|
— |
Article 39 |
— |
|
— |
Article 40 |
— |
|
— |
Article 41, paragraphe 1 |
Article 2, point 12) |
|
— |
Article 41, paragraphe 1 bis |
Article 2, point 3) |
|
— |
Article 41, paragraphes 2 à 5 |
— |
|
— |
Article 42 |
— |
|
— |
Article 43 |
— |
|
— |
Article 44 |
— |
|
— |
Article 45 |
— |
|
— |
Article 46 |
— |
|
— |
Article 47 |
— |
|
— |
Article 48 |
Article 51 |
|
— |
Article 49 |
— |
|
— |
Article 50 |
— |
|
— |
Article 50 bis |
— |
|
— |
Article 51 |
Article 55 |