The net turnover shall comprise the amounts derived from the sale of products and the provision of services falling within the company's ordinary activities, after deduction of sales rebates and of value added tax and other taxes directly linked to the turnover.
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New version applies from 29/06/2006 — introduced by Directive 2006/43/EC.
75 provisions change.
Later versions: 01/01/2007, 16/07/2009, 10/04/2012, 01/07/2013, 19/07/2013.
Article 28 moves to another heading in this version: compare.