art_22__para_1__point_d__point_ii__text_1

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

in base ad un accordo con altri azionisti o soci di tale impresa (impresa figlia), controlla da sola la maggioranza dei diritti di voto degli azionisti o soci dell'impresa stessa. Gli Stati membri possono adottare disposizioni più dettagliate quanto alla forma e al contenuto di siffatti accordi.

National law under this provision

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

← ii) · All articles · art_22__para_1__text_2 →

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