Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland) lodged on 17 December 2019 — A
(Case C-950/19)
Language of the case: Finnish
Referring court
Helsingin hallinto-oikeus
Parties to the main proceedings
Appellant: A
Other party to the proceedings: Patentti- ja rekisterihallituksen tilintarkastuslautakunta
Questions referred
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?
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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).