Updated 05/02/2025
In force

Initial Legal Act
Amendments (6)
There is currently no Level 2 legal act based on or specifying Article 48.
Search within this legal act

Article 48 - Directive 2006/43/EC (Audit Directive)

Article 48

Committee procedure

1.   The Commission shall be assisted by a committee (hereinafter referred to as the Committee).

2.   Where reference is made to this paragraph Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.

3.   The Committee shall adopt its Rules of Procedure.

4.   Without prejudice to the implementing measures already adopted, and except for the provisions laid down in Article 26, upon expiry of a two-year period following the adoption of this Directive and on 1 April 2008 at the latest, the application of its provisions requiring the adoption of technical rules, amendments and decisions in accordance with paragraph 2 shall be suspended. Acting on a proposal from the Commission, the European Parliament and the Council may renew the provisions concerned in accordance with the procedure laid down in Article 251 of the Treaty and to that end they shall review them prior to the expiry of the period or date referred to above.