Articolo 21

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

Ai fini del presente capo, un'impresa madre e tutte le sue imprese figlie sono imprese da consolidare quando l'impresa madre è un'impresa a cui si applicano, a norma dell'articolo 1, paragrafo 1, le misure di coordinamento previste dalla presente direttiva.

← CAPO 6 · All articles · art_21__text_1 →

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