Council Directive 2011/85/EU of 8 November 2011 on… Article 12

Article 12

Member States shall ensure that any measures taken to comply with Chapters II, III and IV are consistent across, and comprehensive in coverage of, all sub-sectors of general government. This shall, in particular, require the consistency of accounting rules and procedures, and the integrity of their underlying data collection and processing systems.

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Other provisions in CHAPTER VI — TRANSPARENCY OF GENERAL GOVERNMENT FINANCES AND COMPREHENSIVE SCOPE OF BUDGETARY FRAMEWORKS

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CitationArticle 12 of Council Directive 2011/85/EU of 8 November 2011 on… (LawPlayer, data as of 2026-07-04)

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