+Section 4 Application and implementing arrangements
---+Article 40 Penalties
---+Article 41 Persons carrying out disclosure formalities
---+Article 42 Exemptions to provisions on disclosure of accounting documents for branches
------+Article 42 1.
------+Article 42 2.

Section 4 Application and implementing arrangements

Section 4 Application and implementing arrangements

1. Overview

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Article 40 Penalties

Article 40

Penalties

Member States shall provide for appropriate penalties in the event of failure to disclose the matters set out in Articles 29, 30, 31, 36, 37 and 38 and of omission from letters and order forms of the compulsory particulars provided for in Articles 35 and 39.
Article 41 Persons carrying out disclosure formalities

Article 41

Persons carrying out disclosure formalities

Each Member State shall determine who shall carry out the disclosure formalities provided for in Sections 2 and 3.
Article 42 Exemptions to provisions on disclosure of accounting documents for branches

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards