art_28__para__3
Where, because of the date on which the relevant legal person was created or commenced activities or because of a reorganisation of its activities, the turnover, or alternative activity based measure such as costs, are either not available for the preceding three years or no longer relevant, it shall be sufficient to show that the measurement of activity is credible, particularly by means of business projections.
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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as consolidated on 2026-01-01; changes after this date are not shown.