CASE COMMENTS: REGULATIONS - RAIL TRANSPORT - ACCOUNTING SEPARATION

Transport: The French transport regulator validates the accounting separation rules of the two historical railway operators (SNCF Voyageurs ; Fret SNCF)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The Transport Regulation Authority has been asked to examine the accounting separation rules drawn up by SNCF Voyageurs and Fret SNCF, presented on 13 and 15 January 2021 respectively. This corresponds to a now classic obligation under European Union law. Indeed, Directive 2012/34/EU of the European Parliament and of the Council of 21 November 2012 establishing a single European railway area (recast) provides, in Article 6, that "Member States shall ensure that separate profit and loss accounts and balance sheets are kept and published for, on the one hand, activities relating to the provision of transport services by railway undertakings and, on the other

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Sébastien Martin, Transport: The French transport regulator validates the accounting separation rules of the two historical railway operators (SNCF Voyageurs ; Fret SNCF), 27 May 2021, Concurrences N° 3-2021, Art. N° 102075, pp. 189-191

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