Section 4 Application and implementing arrangements

1. Resumen

Título	Regulación
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

Requisitos
Fuente	Requisito

Estándares
Fuente	Requisito