+Article 47
---+Article 47 1.
---+Article 47 2.
---+Article 47 3.

Article 47

1. Przegląd

,
Tytuł Regulacja
Article 47 1.
The Member States shall bring into force the laws, regulations and administrative provisions necessary for them to comply with this Directive by 31 December 1990. They shall forthwith inform the Commission thereof.
Article 47 2.
A Member State may provide that the provisions referred to in paragraph 1 shall first apply to annual accounts and consolidated accounts for financial years beginning on 1 January 1993 or during the calendar year 1993.
Article 47 3.
The Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field governed by this Directive.

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

Wymagania
Źródło Wymaganie

3. Powiązane normy

Normy
Źródło Wymaganie