lexiara

7.

Article 54 shall be amended as follows: in paragraph 1 the following subparagraph shall be added: "In the case where undertakings are linked by a relationship within the meaning of Article 12 (1) of Directive 83/349/EEC, the competent authorities shall determine how consolidation is to be carried out." in paragraph 4, first subparagraph, the third indent shall be deleted;

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.