Key information EU Accounting Directive Title Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC and repealing Directive 78/660/EEC and Directive 83/349/EEC (EU Accounting Directive) Entry into force 19 July 2013 Deadline for transposition 20 July 2015 National transposition measures See Eur-Lex information on national transposition measures, as provided by Member States Amendments —Directive 2014/95/EU (the EU Non-Financial Reporting Directive, NFRD) (In force on 5 December 2014, with a transposition deadline of 6 December 2016. Applicable for financial years starting on or after 1 January 2017)—Council Directive 2014/102/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia (In force 11 December 2014, with a transposition deadline of 20 July 2015. Applicable for financial years starting on or after 1 January 2016)—Directive (EU) 2021/2101 as regards disclosure of income tax information

The European Scientific Advisory Board on Climate Change has published a report titled 'Strengthening resilience to climate change – Recommendations for an effective EU adaptation policy framework', calling on the EU to urgently strengthen its policy framework for climate adaptation. The report sets out five recommendations to guide ongoing EU policy processes: mandating and harmonising climate risk assessments across EU policies and Member States using common climate scenarios; adopting a common reference for adaptation planning preparing for climate risks consistent with 2.8-3.3°C of global warming by 2100; setting a clear vision for a climate-resilient EU by 2050 supported by sectoral strategies and measurable adaptation targets; embedding fair and just climate resilience by design across EU policies, programmes and investments; and mobilising public and private adaptation investment whilst establishing a coherent approach to managing growing costs of climate impacts through the EU budget, economic governance and risk-sharing mechanisms. The Advisory Board notes that economic damages to infrastructure and physical assets currently average around €45bn per year, with extreme heat resulting in an estimated 24,000 premature deaths in summer 2025.

Background to the original Ambient Air Quality Directives Up to 2024, controls on ambient air quality in the EU were primarily set out in two Directives, Directive 2008/50/EC and Directive 2004/107/EC (together the Ambient Air Quality Directives, or AAQDs), which established similar rules on air quality assessment, air quality management, and the provision of public information on air quality for different sets of pollutants. Directive 2008/50/EC regulates the following pollutants: • particulate matter (PM10 and PM2.5) • nitrogen dioxide (NO2) and oxides of nitrogen (NOx) • sulphur dioxide (SO2) • benzene • carbon monoxide • lead, and • ozone Directive 2004/107/EC regulates the following pollutants: • arsenic • cadmium • nickel • mercury, and • benzo(a)pyrene, and other polycyclic aromatic hydrocarbons (PAH) A fitness check on the effectiveness on the AAQDs was published in November 2019. European Green Deal—recast of the Ambient Air Quality Directives On 26 October 2022, the Commission adopted a proposal for a recast of the Ambient

Key information Ambient Air Quality Directives Title Directive 2008/50/EC of the European Parliament and of the Council of 21 May 2008 on ambient air quality and cleaner air for Europe Directive 2004/107/EC of the European Parliament and of the Council of 15 December 2004 relating to arsenic, cadmium, mercury, nickel and polycyclic aromatic hydrocarbons in ambient air Entry into force 11 June 2008 26 January 2005 Transposition deadline 11 June 2010 15 February 2005 National transposition measures See Eur-Lex information on national transposition measures, as provided by Member States See Eur-Lex information on national transposition measures, as provided by Member States Material amendments —Commission Directive (EU) 2015/1480 of 28 August 2015 amending several annexes to Directives 2004/107/EC and 2008/50/EC of the European Parliament and of the Council laying down the rules concerning reference methods, data validation and location of sampling points for the assessment of ambient air quality —Commission Directive (EU) 2015/1480 of 28 August 2015 amending several annexes to Directives 2004/107/EC and 2008/50/EC

The table lists completed European Commission investigations into cartels and anti-competitive agreements (breaches of Article 101 TFEU) and completed sector inquiries carried out under Article 17 of Regulation 1/2003 since 2013. Note—only investigations that have been made public are included in this table. For ongoing European Commission behavioural investigations, see EU behavioural investigations—ongoing cases tracker. For details of appeals before the General Court, see General Court appeals—ongoing cases tracker and General Court Article 101 TFEU appeals—closed cases tracker; for details of appeals before the Court of Justice, see Court of Justice appeals—ongoing cases tracker Court of Justice Article 101 TFEU appeals—closed cases tracker. For completed investigations into breaches of Article 102 TFEU, see EU Article 102 TFEU investigations—closed cases tracker. 2025 Case name, companies under investigation and industry Issues Developments Automotive starter batteries (AT.40545)Banner, Clarios, Exide, FET, Rombat, Eurobat and Kellen Restrictive agreements and cartel • Infringement decision issued—15/12/2025; fines totalling €72m imposed• Statement of objections issued—30/11/2023 Fashion (AT.40840, AT.40880 and AT.40881)Gucci, Chloé and Loewe Restrictive agreements—RPM • Infringement decision issued—14/10/2025; fines totalling €157m

The table lists completed European Commission investigations into abuses of dominant positions (breaches of Article 102 TFEU) since 2013. Note—only investigations that have been made public are included in this table. For ongoing European Commission Article 102 TFEU investigations, see EU behavioural investigations—ongoing cases tracker. For details of appeals before the General Court, see General Court appeals—ongoing cases tracker and General Court Article 102 TFEU appeals—closed cases tracker; for details of appeals before the Court of Justice, see Court of Justice appeals—ongoing cases tracker Court of Justice Article 102 appeals—closed cases tracker. For completed investigations into breaches of Article 101 TFEU, see EU Article 101 TFEU investigations—closed cases tracker. 2026 Case name, companies under investigation and industry Issues Developments ERP maintenance and support services (AT.40823)SAP Abuse of dominance concerns—aftermarket restrictions • Commitments formally accepted by the Commission—09/07/2026• Market test launched on proposed commitments—14/11/2025• Preliminary assessment adopted—25/09/2025• Formal investigation launched—25/09/2025 Wholesale pharmaceutical goods (AT.40185)Amgen Hellas Pharmaceutical LLC, Amgen Worldwide Holdings B.V. and Amgen (Europe) GmbH Alleged refusal to supply certain pharmaceutical products in Greece and other

The EU Article 29 Working Party was set up under Article 29 of EU Directive 95/46/EC. It is an advisory body on data protection and helps to develop harmonised policies for data protection in the EU member states. It is composed of representatives of the national supervisory bodies in the member states (such as the Information Commissioner in the UK), a representative of the EDPS and a representative of the European Commission.

This tracker sets out key dates and information relating to legal issues surrounding the development of artificial intelligence (AI) technology in the EU from 2014 to 2021. For more information on the most recent EU AI developments, see Practice Note: EU Artificial intelligence—tracker [Archived]. For more information on: —initiatives related to data in AI, see Practice Note: EU data initiatives—tracker —issues related to AI and data protection law, see Practice Note: Artificial intelligence—data protection in the EU —the EU AI Act, see Practice Notes: The EU AI Act and The EU AI Act—snapshot For more information on initiatives taken by the UK on AI, see Practice Note: UK artificial intelligence—tracker. For more information on developments which help reveal the approach of global competition authorities in tackling the issue of how algorithms and AI may give rise to competition law concerns, see Practice Note: Competition law and artificial intelligence—global developments tracker. 2021 Date Type of development Summary 29 December 2021 Opinion The European Central Bank has published its opinion on the EU AI Act. 2

ARCHIVED: This Practice Note has been archived and is not maintained. STOP PRESS: This tracker has now been replaced by Practice Note: EU artificial intelligence—key developments tracker which tracks key future developments in EU AI law and Practice Note: EU artificial intelligence—key developments tracker which tracks key past developments in EU AI law. This tracker sets out key dates and information relating to legal issues surrounding the development of artificial intelligence (AI) technology in the EU including the following Key AI legislative initiatives: • EU AI Liability Directive (withdrawn) • Council of Europe convention on artificial intelligence, human rights, democracy and the rule of law (adopted), and • EU AI Act (adopted) In addition, this tracker sets out the key dates regarding: • Implementing and delegated acts related to the EU AI Act • EU and international AI guidance, and • Other AI materials For more information on: • initiatives related to data in AI, see Practice Note: EU data initiatives—tracker • issues related to AI and data protection law, see Practice Note: Artificial intelligence—data protection in the EU

Partly in response to audit weakness identified following the financial crisis, the EU Statutory Audit Directive was amended by the Statutory Audit Amending Directive 2014/56/EU which applies to all statutory audits and must be implemented by Member States by 17 June 2016. Also published at this time was EU Audit Regulation (EU) 537/2014 setting out specific requirements regarding the statutory audit of PIEs and repealing Commission Decision 2005/909/EC.

The European Commission has adopted a delegated regulation which amends regulatory technical standards (RTS) laid down in Delegated Regulation (EU) 2018/1645 as regards the form and content of an application for recognition with the European Securities and Markets Authority (ESMA) and in Delegated Regulation (EU) 2018/1646 as regards the information to be provided in an application for authorisation and registration under the EU Benchmarks Regulation (EU BMR).

This Practice Note gives a general overview of the Bank Recovery and Resolution Directive 2014/59/EU (EU BRRD) which established a minimum harmonised framework for dealing with failing financial institutions across the EU. The EU BRRD sets out a uniform staged approach for supporting credit institutions that are failing or likely to fail, through the use of preventative and early intervention measures created in order to avoid failure and prevent an automatic recourse to public funding. Background to the EU BRRD As a result of the financial crisis, a number of shortcomings were identified in the way public authorities responded to failing banks. While the substantial injection of public money prevented a major bank failure in the EU, it resulted in considerable strains on public finances and taxpayer funded bail-outs. The EU BRRD came into force on 2 July 2014 and was born out of the need to ensure that in the future, authorities will be equipped with the necessary instruments to make a decisive intervention at a very early stage before the bank