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Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance. ) article 77 CELEX: 02017L1132-20220812 Reduction in the subscribed capital and the minimum capital
The subscribed capital may not be reduced to an amount less than the minimum capital laid down in accordance with Article 45.
However, Member States may permit such a reduction if they also provide that the decision to reduce the subscribed capital may take effect only when the subscribed capital is increased to an amount at least equal to the prescribed minimum. |