(h)
point (27) is amended as follows: in the first subparagraph, point (c)(ii) is replaced by the following: ; a net turnover, within the meaning of Article 2, point (5), of Directive 2013/34/EU, of EUR 13 600 000;’ in the second subparagraph, the words ‘Directive 83/349/EEC’ are replaced by the words ‘Directive 2013/34/EU’;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.