(6)The scope of this Directive should be principles-based and should ensure that it is not possible for an undertaking to exclude itself from that scope by creating a group structure containing multiple layers of undertakings established inside or outside the Union.
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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 6 changes in this version: compare with the current text.