TITLE VCONTROL SYSTEMS AND PENALTIES

CHAPTER IIIScrutiny of transactions

E2Article 80Scrutiny by Member States

1

F1The relevant authority shall carry out systematic scrutiny of the commercial documents of undertakings taking account of the nature of the transactions to be scrutinised. F1The relevant authority shall ensure that the selection of undertakings for scrutiny gives the best possible assurance of the effectiveness of the measures for preventing and detecting irregularities. The selection shall take account, inter alia, of the financial importance of the undertakings in that system and of other risk factors.

2

In appropriate cases, the scrutiny provided for in paragraph 1 shall be extended to natural and legal persons with whom undertakings are associated and to such other natural or legal persons as may be relevant for the pursuit of the objectives set out in Article 81.

F23

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E1Article 80Scrutiny by Member States

1

F3The relevant authorityF5may carry out systematic scrutiny of the commercial documents of undertakings taking account of the nature of the transactions to be scrutinised. F6...

2

In appropriate cases, the scrutiny provided for in paragraph 1 F7may be extended to natural and legal persons with whom undertakings are associated and to such other natural or legal persons as may be relevant for the pursuit of the objectives set out in Article 81.

F43

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