1.
Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts · European Union
An undertaking need not be included in consolidated accounts where it is not material for the purposes of Article 16 (3).
← Article 13 · All articles · 2. →
Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.