Council Directive 91/674/EEC of 19 December 1991 on the… Article 8

Article 8

Article 15 (3) of Directive 78/660/EEC shall apply only to assets items B and C (I) and (II) as defined in Article 6 of this Directive. Any movements in these items shall be shown on the basis of the balance-sheet value at the beginning of the financial year.

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Other provisions in Council Directive 91/674/EEC of 19 December 1991 on the…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 8 of Council Directive 91/674/EEC of 19 December 1991 on the… (LawPlayer, data as of 2026-07-04)

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