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New version applies from 11/12/2014 — introduced by Council Directive 2014/102/EU. 60 provisions change. Later versions: 21/12/2021, 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027. Recital 11 changes in this version: compare with the current text.

Recital 11

Recital 11

(11)Where this Directive allows Member States to impose additional requirements on, for instance, small undertakings, this means that Member States can make use of this option in full or in part by requiring less than the option allows for. In the same way, where this Directive allows Member States to make use of an exemption in relation to, for instance, small undertakings, this means that Member States can exempt such undertakings wholly or in part.

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