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New version applies from 29/06/2006 — introduced by Directive 2006/43/EC. 54 provisions change. Later versions: 05/09/2006, 01/01/2007, 16/07/2009, 19/07/2013. Article 48 is deleted from 29/06/2006.

Article 48

Article 48

This Directive shall not affect laws in the Member States requiring that consolidated accounts in which undertakings not falling within their jurisdiction are included be filed in a register in which branches of such undertakings are listed.

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