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New version applies from 05/01/2023 — introduced by Corporate sustainability Reporting Directive. 25 provisions change. Later versions: 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027. Article 1 changes in this version: compare with the current text.

Article 1 - Scope

Article 1
Scope

1.The coordination measures prescribed by this Directive shall apply to the laws, regulations and administrative provisions of the Member States relating to the types of undertakings listed:

(a)

in Annex I;

(b)

in Annex II, where all of the direct or indirect members of the undertaking having otherwise unlimited liability in fact have limited liability by reason of those members being undertakings which are:

(i)

of the types listed in Annex I; or

(ii)

not governed by the law of a Member State but which have a legal form comparable to those listed in Annex I.

1a.The coordination measures prescribed by Articles 48a to 48e and Article 51 shall also apply to the laws, regulations and administrative provisions of the Member States relating to branches opened in a Member State by an undertaking which is not governed by the law of a Member State but which is of a legal form comparable with the types of undertakings listed in Annex I. Article 2 shall apply in respect of those branches to the extent that Articles 48a to 48e and Article 51 are applicable to such branches.

2.Member States shall inform the Commission within a reasonable period of time of changes in the types of undertakings in their national law that may affect the accuracy of Annex I or Annex II. In such a case, the Commission shall be empowered to adapt, by means of delegated acts in accordance with Article 49, the lists of undertakings contained in Annexes I and II.

Official text · consolidated version 21/12/2021 (no longer in force) Open full page ↗
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