Decision No. 158/2025 of the EEA Joint Committee, dated June 13, 2025, amends Annex XXII (Company law) to the EEA Agreement [2025/1857].
The decision incorporates Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, which amends Directive 2013/34/EU, regarding adjustments to the size criteria for undertakings or groups, into the EEA Agreement. (OJ L, 2023/2775, 21.12.2023, ELI: http://data.europa.eu/eli/dir_del/2023/2775/oj).
Specifically, the decision adds indent 32023 L 2775 to point 10i of Annex XXII. The text of Delegated Directive (EU) 2023/2775 in Icelandic and Norwegian will be published in the EEA Supplement to the Official Journal of the European Union and is authentic.
The decision enters into force on June 14, 2025, pending notifications under Article 103(1) of the EEA Agreement. It will be published in the EEA Section of and the EEA Supplement to the Official Journal of the European Union.
The decision was made in Brussels.
Nicolas VON LINGEN is the President For the EEA Joint Committee.
ELI: http://data.europa.eu/eli/dec/2025/1857/oj
Key Entities Referenced
EEA Agreement: Agreement on the European Economic Area. This Decision amends Annex XXII of the EEA Agreement
Annex XXII (Company law): Annex XXII (Company law) to the EEA Agreement is being amended by this decision.
Commission Delegated Directive (EU) 2023/2775: Commission Delegated Directive amending Directive 2013/34/EU as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups, to be incorporated into the EEA Agreement
Directive 2013/34/EU: Directive of the European Parliament and of the Council that Commission Delegated Directive (EU) 2023/2775 is amending
EEA Joint Committee: The issuing entity for the decision.
Official Journal EN
of the European Union L series
2025/1857 2.10.2025
DECISION OF THE EEA JOINT COMMITTEENo 158/2025
of 13 June 2025
amending Annex XXII (Company law) to the EEA Agreement [2025/1857]
THE EEA JOINT COMMITTEE,
Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98
thereof,
Whereas:
(1) Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the
European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-
sized and large undertakings or groups(1)is to be incorporated into the EEA Agreement.
(2) Annex XXII to the EEA Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
The following indent is added in point 10i (Directive 2013/34/EU of the European Parliament and of the Council) of
Annex XXII to the EEA Agreement:
‘— 32023 L 2775: Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 (OJ L, 2023/2775,
21.12.2023).’
Article 2
The text of Delegated Directive (EU) 2023/2775 in the Icelandic and Norwegian languages, to be published in the EEA
Supplement to the Official Journal of the European Union, shall be authentic.
Article 3
This Decision shall enter into force on 14 June 2025, provided that all the notifications under Article 103(1) of the EEA
Agreement have been made(*).
Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European
Union.
Done at Brussels, 13 June 2025.
For the EEA Joint Committee
The President
Nicolas VON LINGEN
(1) OJ L, 2023/2775, 21.12.2023, ELI: http://data.europa.eu/eli/dir_del/2023/2775/oj.
(*) Constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2025/1857/oj 1/1