Judgment of the Court (Fourth Chamber), 26 September 2013

Texdata Software GmbH

Request for a preliminary ruling from the Oberlandesgericht Innsbruck

Company law — Freedom of establishment — Eleventh Directive 89/666/EEC — Disclosure of accounting documents — Branch of a capital company established in another Member State — Pecuniary penalty in the event of failure to disclose within the prescribed period — Right to effective judicial protection — Principle of respect for the rights of the defence — Effective, proportionate and dissuasive nature of the penalty

Case C‑418/11

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published in the electronic Reports of Cases (Court Reports - general)