Language of document :

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?

____________

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).