art_17__para_1__point_r__text_3

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 of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

Gli Stati membri possono consentire che non siano rese note le operazioni concluse tra uno o più membri di un gruppo, purché le imprese figlie che sono parti dell'operazione siano integralmente di proprietà di tale membro.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← art_17__para_1__point_r__text_2 · All articles · art_17__para_1__point_r__text_4 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.