Judgment of the Court (Fifth Chamber) of 24 March 2021
Proceedings brought by A
Request for a preliminary ruling from the Helsingin hallinto-oikeus
Reference for a preliminary ruling – Company law – Directive 2006/43/EC – Statutory audit of annual and consolidated accounts – Article 22a(1)(a) – Recruitment of a statutory auditor by an audited entity – Waiting period – Prohibition on taking up a key management post in the audited entity – Infringement – Gravity and duration of the infringement – Expression ‘taking up a post’ – Scope – Conclusion of an employment contract with the audited entity – Independence of statutory auditors – External appearance
Case C-950/19
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2020:1019 |
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Judgment
ECLI:EU:C:2021:230 |
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National decision following the preliminary ruling
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