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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS). 64 provisions change. Preamble is deleted from 19/07/2013.

Preamble

Preamble

SEVENTH COUNCIL DIRECTIVE

of 13 June 1983

based on the Article 54 (3) (g) of the Treaty on consolidated accounts

(83/349/EEC)

NB: This consolidated version contains references to the European unit of accout and/or the ecu, which from 1 January 1999 should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and Coundil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community, and in particular Article 54 (3) (g) thereof,

Having regard to the proposal from the Commission 1,

Having regard to the opinion of the European Parliament 2,

Having regard to the opinion of the Economic and Social Committee 3,

HAS ADOPTED THIS DIRECTIVE:

  1. 1 OJ No C 121, 2.6.1976, p. 2. ↩
  2. 2 OJ No C 163, 10.7.1978, p. 60. ↩
  3. 3 OJ No C 75, 26.3.1977, p. 5. ↩
Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble). Open full page ↗
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