Updated 04/02/2025
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Version from: 28/05/2024
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Article 51 - Directive 2013/34/EU (Accounting Directive)

Article 51

Penalties

Member States shall provide for penalties applicable to infringements of the national provisions adopted in accordance with this Directive and shall take all the measures necessary to ensure that those penalties are enforced. The penalties provided for shall be effective, proportionate and dissuasive.