http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31Directive 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 (Text with EEA relevance)Directive 2006/43/EC of the European Parliament and of the CouncilDirective 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 (Text with EEA relevance)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0043-20140616texttext/xmlen2014-06-16 CHAPTER VII <Substitution ChangeId="O003001M047" CommentaryRef="c000002">INVESTIGATIONS AND SANCTIONS</Substitution> <Substitution ChangeId="O003001M047" CommentaryRef="c000002">Effective application of sanctions</Substitution> Article 30b When laying down rules pursuant to Article 30, Member States shall require that, when determining the type and level of administrative sanctions and measures, competent authorities are to take into account all relevant circumstances, including where appropriate: the gravity and the duration of the breach; the degree of responsibility of the responsible person; the financial strength of the responsible person, for example as indicated by the total turnover of the responsible undertaking or the annual income of the responsible person, if that person is a natural person; the amounts of the profits gained or losses avoided by the responsible person, in so far as they can be determined; the level of cooperation of the responsible person with the competent authority; previous breaches by the responsible legal or natural person. Additional factors may be taken into account by competent authorities, where such factors are specified in national law. Substituted by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance).
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eudr/2006/43/2020-01-31" IdURI="http://www.legislation.gov.uk/id/eudr/2006/43" NumberOfProvisions="63" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2014-06-16" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31</dc:identifier>
<dc:title>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 (Text with EEA relevance)</dc:title>
<dct:alternative>Directive 2006/43/EC of the European Parliament and of the Council</dct:alternative>
<dc:description>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 (Text with EEA relevance)</dc:description>
<dc:modified>2020-12-11</dc:modified>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0043-20140616</dc:source>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dct:valid>2014-06-16</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eudr/2006/43/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eudr/2006/43/2020-01-31" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eudr/2006/43/introduction/2020-01-31" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eudr/2006/43/body/2020-01-31" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31" title="2020-01-31"/>
<atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-12-31" title="2020-12-31"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eudr/2006/43/contents/2020-01-31" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2014-06-16" title="2014-06-16"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudr/2006/43/article/30b" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/eudr/2006/43/2020-01-31" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/eudr/2006/43/article/30a/2020-01-31" title="Provision; Article 30a"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eudr/2006/43/article/30a/2020-01-31" title="Provision; Article 30a"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/eudr/2006/43/article/30c/2020-01-31" title="Provision; Article 30c"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eudr/2006/43/article/30c/2020-01-31" title="Provision; Article 30c"/>
<ukm:EUMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="euretained"/>
<ukm:DocumentMainType Value="EuropeanUnionDirective"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2006"/>
<ukm:Number Value="43"/>
<ukm:EURLexIdentifiers>
<ukm:Cellar Value="de5c1eba-02b6-11e4-831f-01aa75ed71a1"/>
<ukm:ELI Value="dir:2006:43:2014-06-16"/>
<ukm:CELEX Value="02006L0043-20140616"/>
</ukm:EURLexIdentifiers>
<ukm:EnactmentDate Date="2006-05-17"/>
<ukm:EURLexModified Date="2019-11-06T22:57:42Z"/>
<ukm:EURLexExtracted Date="2019-11-07T01:27:31Z"/>
<ukm:XMLGenerated Date="2020-12-11T18:28:22Z"/>
<ukm:XMLImported Date="2020-12-11T20:20:57Z"/>
<ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/>
<ukm:EURLexMetadata>
<WORK xmlns="">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/de5c1eba-02b6-11e4-831f-01aa75ed71a1</VALUE>
<IDENTIFIER>de5c1eba-02b6-11e4-831f-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2006/43/2014-06-16</VALUE>
<IDENTIFIER>dir:2006:43:2014-06-16</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/consolidation/2006L0043%2F20140616</VALUE>
<IDENTIFIER>2006L0043/20140616</IDENTIFIER>
<TYPE>consolidation</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/02006L0043-20140616</VALUE>
<IDENTIFIER>02006L0043-20140616</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<DATE_DOCUMENT type="date">
<VALUE>2014-06-16</VALUE>
<YEAR>2014</YEAR>
<MONTH>06</MONTH>
<DAY>16</DAY>
</DATE_DOCUMENT>
<IDENTIFIER type="data">
<VALUE>celex:02006L0043-20140616</VALUE>
</IDENTIFIER>
<RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/fd_030/VC</VALUE>
<IDENTIFIER>VC</IDENTIFIER>
<TYPE>fd_030</TYPE>
</URI>
<OP-CODE>VC</OP-CODE>
<IDENTIFIER>VC</IDENTIFIER>
<PREFLABEL>Consolidated text</PREFLABEL>
</RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/ae277d18-8563-11e8-ac6a-01aa75ed71a1</VALUE>
<IDENTIFIER>ae277d18-8563-11e8-ac6a-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2018_176_R_0013</VALUE>
<IDENTIFIER>JOL_2018_176_R_0013</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2006/43/corrigendum/2018-07-12/oj</VALUE>
<IDENTIFIER>dir:2006:43:corrigendum:2018-07-12:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32006L0043R%2803%29</VALUE>
<IDENTIFIER>32006L0043R(03)</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/a8cd02f3-13f5-4235-bb66-2be2a8d42ef5</VALUE>
<IDENTIFIER>a8cd02f3-13f5-4235-bb66-2be2a8d42ef5</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32006L0043</VALUE>
<IDENTIFIER>32006L0043</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2006_157_R_0087_01</VALUE>
<IDENTIFIER>JOL_2006_157_R_0087_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2006/43/oj</VALUE>
<IDENTIFIER>dir:2006:43:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/c1373a86-952d-48b6-bfd3-f59ad7914ea4</VALUE>
<IDENTIFIER>c1373a86-952d-48b6-bfd3-f59ad7914ea4</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2008_081_R_0053_01</VALUE>
<IDENTIFIER>JOL_2008_081_R_0053_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32008L0030</VALUE>
<IDENTIFIER>32008L0030</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2008/30/oj</VALUE>
<IDENTIFIER>dir:2008:30:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/9ca06d10-72b0-11e8-9483-01aa75ed71a1</VALUE>
<IDENTIFIER>9ca06d10-72b0-11e8-9483-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2014/56/corrigendum/2018-06-18/oj</VALUE>
<IDENTIFIER>dir:2014:56:corrigendum:2018-06-18:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32014L0056R%2802%29</VALUE>
<IDENTIFIER>32014L0056R(02)</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2018_154_R_0004</VALUE>
<IDENTIFIER>JOL_2018_154_R_0004</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<IDENTIFIER type="data">
<VALUE>02006L0043-20140616</VALUE>
</IDENTIFIER>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/a8cd02f3-13f5-4235-bb66-2be2a8d42ef5</VALUE>
<IDENTIFIER>a8cd02f3-13f5-4235-bb66-2be2a8d42ef5</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32006L0043</VALUE>
<IDENTIFIER>32006L0043</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2006_157_R_0087_01</VALUE>
<IDENTIFIER>JOL_2006_157_R_0087_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2006/43/oj</VALUE>
<IDENTIFIER>dir:2006:43:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<ID_CELEX type="data">
<VALUE>02006L0043-20140616</VALUE>
</ID_CELEX>
<BASED_ON type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/a8cd02f3-13f5-4235-bb66-2be2a8d42ef5</VALUE>
<IDENTIFIER>a8cd02f3-13f5-4235-bb66-2be2a8d42ef5</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32006L0043</VALUE>
<IDENTIFIER>32006L0043</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2006_157_R_0087_01</VALUE>
<IDENTIFIER>JOL_2006_157_R_0087_01</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2006/43/oj</VALUE>
<IDENTIFIER>dir:2006:43:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
</BASED_ON>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/032006L0043-20130719</VALUE>
<IDENTIFIER>032006L0043-20130719</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<YEAR type="data">
<VALUE>2006</VALUE>
</YEAR>
<RESOURCE_LEGAL_YEAR type="data">
<VALUE>2006</VALUE>
</RESOURCE_LEGAL_YEAR>
<DATE type="date">
<VALUE>2014-07-03</VALUE>
<YEAR>2014</YEAR>
<MONTH>07</MONTH>
<DAY>03</DAY>
</DATE>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/39de2648-e657-11e3-8cd4-01aa75ed71a1</VALUE>
<IDENTIFIER>39de2648-e657-11e3-8cd4-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2014/56/oj</VALUE>
<IDENTIFIER>dir:2014:56:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32014L0056</VALUE>
<IDENTIFIER>32014L0056</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/planjo/20140414-041</VALUE>
<IDENTIFIER>20140414-041</IDENTIFIER>
<TYPE>planjo</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2014_158_R_0006</VALUE>
<IDENTIFIER>JOL_2014_158_R_0006</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/immc/planjo%3A20140414-041</VALUE>
<IDENTIFIER>planjo:20140414-041</IDENTIFIER>
<TYPE>immc</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<DATE_CREATION_LEGACY type="date">
<VALUE>2014-07-03</VALUE>
<YEAR>2014</YEAR>
<MONTH>07</MONTH>
<DAY>03</DAY>
</DATE_CREATION_LEGACY>
<IDENTIFIER type="data">
<VALUE>http://data.europa.eu/eli/dir/2006/43/2014-06-16</VALUE>
</IDENTIFIER>
<RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
<VALUE>2014-06-16</VALUE>
<YEAR>2014</YEAR>
<MONTH>06</MONTH>
<DAY>16</DAY>
</RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
<CREATED_BY type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<TYPE>corporate-body</TYPE>
</URI>
<OP-CODE>OP_DATPRO</OP-CODE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<PREFLABEL>Provisional data</PREFLABEL>
</CREATED_BY>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/3eb90fa4-8299-11e4-89f7-01aa75ed71a1</VALUE>
<IDENTIFIER>3eb90fa4-8299-11e4-89f7-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2014_358_R_0016</VALUE>
<IDENTIFIER>JOL_2014_358_R_0016</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/planjo/20141210-026</VALUE>
<IDENTIFIER>20141210-026</IDENTIFIER>
<TYPE>planjo</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/immc/20141210-026%3AST%2012432%202014%20REV1</VALUE>
<IDENTIFIER>20141210-026:ST 12432 2014 REV1</IDENTIFIER>
<TYPE>immc</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32006L0043R%2801%29</VALUE>
<IDENTIFIER>32006L0043R(01)</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2006/43/corrigendum/2014-12-13/oj</VALUE>
<IDENTIFIER>dir:2006:43:corrigendum:2014-12-13:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<ACT_CONSOLIDATED_DATE type="date">
<VALUE>2014-06-16</VALUE>
<YEAR>2014</YEAR>
<MONTH>06</MONTH>
<DAY>16</DAY>
</ACT_CONSOLIDATED_DATE>
<LASTMODIFICATIONDATE type="date">
<VALUE>2019-11-06T23:57:42.225+01:00</VALUE>
<YEAR>2019</YEAR>
<MONTH>11</MONTH>
<DAY>06</DAY>
</LASTMODIFICATIONDATE>
<ELI type="data">
<VALUE>http://data.europa.eu/eli/dir/2006/43/2014-06-16</VALUE>
</ELI>
<RESOURCE_LEGAL_TYPE type="data">
<VALUE>L</VALUE>
</RESOURCE_LEGAL_TYPE>
<RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
<VALUE>0043</VALUE>
</RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
<WORK_CREATED_BY_AGENT type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<TYPE>corporate-body</TYPE>
</URI>
<OP-CODE>OP_DATPRO</OP-CODE>
<IDENTIFIER>OP_DATPRO</IDENTIFIER>
<PREFLABEL>Provisional data</PREFLABEL>
<ANNOTATION>
<BUILD_INFO>cdm:CDM_3.2.3 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:5.16.1 builddate:11/09/2018 15:11:36</BUILD_INFO>
<QUALITY_ISSUE>DATMIS</QUALITY_ISSUE>
<ERROR_MESSAGE>Data missing</ERROR_MESSAGE>
</ANNOTATION>
</WORK_CREATED_BY_AGENT>
<RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
<VALUE>LASTMODIN {32014L0056|http://publications.europa.eu/resource/celex/32014L0056}</VALUE>
</RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
<CREATIONDATE type="date">
<VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
<YEAR>1001</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</CREATIONDATE>
<RESOURCE_LEGAL_ELI type="data">
<VALUE>http://data.europa.eu/eli/dir/2006/43/2014-06-16</VALUE>
</RESOURCE_LEGAL_ELI>
<RESOURCE_LEGAL_NUMBER_NATURAL type="data">
<VALUE>43</VALUE>
</RESOURCE_LEGAL_NUMBER_NATURAL>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/7b2206f8-c71b-11e5-a4b5-01aa75ed71a1</VALUE>
<IDENTIFIER>7b2206f8-c71b-11e5-a4b5-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2016_024_R_0005</VALUE>
<IDENTIFIER>JOL_2016_024_R_0005</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2006/43/corrigendum/2016-01-30/oj</VALUE>
<IDENTIFIER>dir:2006:43:corrigendum:2016-01-30:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32006L0043R%2802%29</VALUE>
<IDENTIFIER>32006L0043R(02)</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/immc/planjo%3A20160127-015</VALUE>
<IDENTIFIER>planjo:20160127-015</IDENTIFIER>
<TYPE>immc</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<ID_SECTOR type="data">
<VALUE>0</VALUE>
</ID_SECTOR>
<RESOURCE_LEGAL_ID_CELEX type="data">
<VALUE>02006L0043-20140616</VALUE>
</RESOURCE_LEGAL_ID_CELEX>
<ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/2b8f927d-2f99-11e6-b497-01aa75ed71a1</VALUE>
<IDENTIFIER>2b8f927d-2f99-11e6-b497-01aa75ed71a1</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/eli/dir/2014/56/corrigendum/2016-06-11/oj</VALUE>
<IDENTIFIER>dir:2014:56:corrigendum:2016-06-11:oj</IDENTIFIER>
<TYPE>eli</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/32014L0056R%2801%29</VALUE>
<IDENTIFIER>32014L0056R(01)</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/oj/JOL_2016_154_R_0009</VALUE>
<IDENTIFIER>JOL_2016_154_R_0009</IDENTIFIER>
<TYPE>oj</TYPE>
</URI>
</SAMEAS>
</ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
<WORK_DATE_DOCUMENT type="date">
<VALUE>2014-06-16</VALUE>
<YEAR>2014</YEAR>
<MONTH>06</MONTH>
<DAY>16</DAY>
</WORK_DATE_DOCUMENT>
<WORK_ID_DOCUMENT type="data">
<VALUE>celex:02006L0043-20140616</VALUE>
</WORK_ID_DOCUMENT>
<DATE type="date">
<VALUE>2014-06-16</VALUE>
<YEAR>2014</YEAR>
<MONTH>06</MONTH>
<DAY>16</DAY>
</DATE>
<WORK_SUMMARIZED_BY_SUMMARY type="link">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/cf9b9833-a249-476e-9a54-67ea0451d846</VALUE>
<IDENTIFIER>cf9b9833-a249-476e-9a54-67ea0451d846</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/legissum/l26001</VALUE>
<IDENTIFIER>l26001</IDENTIFIER>
<TYPE>legissum</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/uriserv/l26001</VALUE>
<IDENTIFIER>l26001</IDENTIFIER>
<TYPE>uriserv</TYPE>
</URI>
</SAMEAS>
</WORK_SUMMARIZED_BY_SUMMARY>
<WORK_HAS_RESOURCE-TYPE type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/resource-type/CONS_TEXT</VALUE>
<IDENTIFIER>CONS_TEXT</IDENTIFIER>
<TYPE>resource-type</TYPE>
</URI>
<OP-CODE>CONS_TEXT</OP-CODE>
<IDENTIFIER>CONS_TEXT</IDENTIFIER>
<PREFLABEL>Consolidated text</PREFLABEL>
</WORK_HAS_RESOURCE-TYPE>
<TYPE>cdm:act_consolidated</TYPE>
<TYPE>cdm:work</TYPE>
<TYPE>cdm:resource_legal</TYPE>
<TYPE>L</TYPE>
</WORK>
<EXPRESSION xmlns="">
<URI>
<VALUE>http://publications.europa.eu/resource/cellar/de5c1eba-02b6-11e4-831f-01aa75ed71a1.0019</VALUE>
<IDENTIFIER>de5c1eba-02b6-11e4-831f-01aa75ed71a1.0019</IDENTIFIER>
<TYPE>cellar</TYPE>
</URI>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/consolidation/2006L0043%2F20140616.ENG</VALUE>
<IDENTIFIER>2006L0043/20140616.ENG</IDENTIFIER>
<TYPE>consolidation</TYPE>
</URI>
</SAMEAS>
<SAMEAS>
<URI>
<VALUE>http://publications.europa.eu/resource/celex/02006L0043-20140616.ENG</VALUE>
<IDENTIFIER>02006L0043-20140616.ENG</IDENTIFIER>
<TYPE>celex</TYPE>
</URI>
</SAMEAS>
<EXPRESSION_TITLE type="data">
<VALUE>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 (Text with EEA relevance) </VALUE>
</EXPRESSION_TITLE>
<LANG type="data">
<VALUE>en</VALUE>
</LANG>
<EXPRESSION_USES_LANGUAGE type="concept">
<URI>
<VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
<IDENTIFIER>ENG</IDENTIFIER>
<TYPE>language</TYPE>
</URI>
<OP-CODE>ENG</OP-CODE>
<IDENTIFIER>ENG</IDENTIFIER>
<PREFLABEL>English</PREFLABEL>
<ALTLABEL>English</ALTLABEL>
</EXPRESSION_USES_LANGUAGE>
<CREATIONDATE type="date">
<VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
<YEAR>1001</YEAR>
<MONTH>01</MONTH>
<DAY>01</DAY>
</CREATIONDATE>
<TITLE type="data">
<VALUE>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 (Text with EEA relevance) </VALUE>
</TITLE>
<TITLE type="data">
<VALUE>CELEX1</VALUE>
</TITLE>
<LASTMODIFICATIONDATE type="date">
<VALUE>2014-10-15T10:06:25.080+02:00</VALUE>
<YEAR>2014</YEAR>
<MONTH>10</MONTH>
<DAY>15</DAY>
</LASTMODIFICATIONDATE>
<LANG type="data">
<VALUE>eng</VALUE>
</LANG>
</EXPRESSION>
</ukm:EURLexMetadata>
</ukm:EUMetadata>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/43/pdfs/eudr_20060043_adopted_en.pdf" Date="2006-05-17" Size="217609"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/43/pdfs/eudr_20060043_2008-03-21_en.pdf" Date="2008-03-21" Size="148796" Revised="2008-03-21"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/43/pdfs/eudr_20060043_2013-07-19_en.pdf" Date="2013-07-19" Size="325515" Revised="2013-07-19"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eudr/2006/43/pdfs/eudr_20060043_2014-06-16_en.pdf" Date="2014-06-16" Size="401114" Revised="2014-06-16"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="63"/>
<ukm:BodyParagraphs Value="63"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<EURetained>
<EUBody DocumentURI="http://www.legislation.gov.uk/eudr/2006/43/body/2020-01-31" IdURI="http://www.legislation.gov.uk/id/eudr/2006/43/body" NumberOfProvisions="63" RestrictStartDate="2014-06-16" RestrictExtent="E+W+S+N.I.">
<EUChapter DocumentURI="http://www.legislation.gov.uk/eudr/2006/43/chapter/VII/2020-01-31" IdURI="http://www.legislation.gov.uk/id/eudr/2006/43/chapter/VII" NumberOfProvisions="7" id="chapter-VII" RestrictStartDate="2014-06-16" RestrictExtent="E+W+S+N.I.">
<Number>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">CHAPTER VII</Substitution>
</Number>
<Title>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">INVESTIGATIONS AND SANCTIONS</Substitution>
</Title>
<P1group RestrictStartDate="2014-06-16" RestrictExtent="E+W+S+N.I.">
<Title>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">Effective application of sanctions</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eudr/2006/43/article/30b/2020-01-31" IdURI="http://www.legislation.gov.uk/id/eudr/2006/43/article/30b" id="article-30b">
<Pnumber>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">Article 30b</Substitution>
</Pnumber>
<P1para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">When laying down rules pursuant to Article 30, Member States shall require that, when determining the type and level of administrative sanctions and measures, competent authorities are to take into account all relevant circumstances, including where appropriate:</Substitution>
</Text>
</P1para>
<P1para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="(a)">
<Para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">the gravity and the duration of the breach;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(b)">
<Para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">the degree of responsibility of the responsible person;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(c)">
<Para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">the financial strength of the responsible person, for example as indicated by the total turnover of the responsible undertaking or the annual income of the responsible person, if that person is a natural person;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(d)">
<Para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">the amounts of the profits gained or losses avoided by the responsible person, in so far as they can be determined;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(e)">
<Para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">the level of cooperation of the responsible person with the competent authority;</Substitution>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(f)">
<Para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">previous breaches by the responsible legal or natural person.</Substitution>
</Text>
</Para>
</ListItem>
</OrderedList>
</P1para>
<P1para>
<Text>
<Substitution ChangeId="O003001M047" CommentaryRef="c000002">Additional factors may be taken into account by competent authorities, where such factors are specified in national law.</Substitution>
</Text>
</P1para>
</P1>
</P1group>
</EUChapter>
</EUBody>
</EURetained>
<Commentaries>
<Commentary Type="F" Source="EU" id="c000002">
<Para>
<Text>
Substituted by
<Citation Class="EuropeanUnionDirective" Year="2014" Number="56" URI="http://www.legislation.gov.uk/id/eudr/2014/56" Title="Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance)">Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance)</Citation>
.
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>