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Article 234 - Delegated acts for technical principles and methods set out in Articles 220 to 229, for the simplified approach set out in Article 229a, and for the application of Articles 230 to 233a

Article 234
Delegated acts for technical principles and methods set out in Articles 220 to 229, for the simplified approach set out in Article 229a, and for the application of Articles 230 to 233a

The Commission shall supplement this Directive by adopting delegated acts in accordance with Article 301a specifying:

(a)

the technical principles and methods set out in Articles 220 to 229;

(b)

the technical details of the simplified approach set out in Article 229a(1), as well as the criteria on the basis of which supervisory authorities may approve the use of the simplified approach;

(c)

the application of Articles 230 to 233a, reflecting the economic nature of specific legal structures.

The Commission may supplement this Directive by adopting delegated acts in accordance with Article 301a specifying the criteria on the basis of which the group supervisor may approve the application of the simplified approach set out in Article 229a(2).

Official text · consolidated version 30/01/2027 (not yet in force) Open full page ↗
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