I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
EN
(2020/C 77/44)
Language of the case: Finnish
Appellant: A
Other party to the proceedings: Patentti- ja rekisterihallituksen tilintarkastuslautakunta
1.Is Article 22a(1) (inserted by Directive 2014/56/EU) (1) of Directive 2006/43/EC (2) to be interpreted as meaning that a key audit partner takes up a position of the kind referred to in this provision upon conclusion of the employment contract?
2.If the answer to the first question is in the negative: Is Article 22a(1) to be interpreted as meaning that a key audit partner takes up a position of the kind referred to in this provision upon commencing employment in the position concerned?
(1) OJ 2014 L 158, p. 196.
(2) Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ 2006 L 157, p. 87).