net turnover
as defined in Directive (EU) 2024/1760 of the European Parliament and of the Council of…, Article 3(1), point (m) (Definitions)
(m)
‘net turnover’ means:
(i)
the ‘net turnover’, as defined in Article 2, point (5), of Directive 2013/34/EU; or
(ii)
where the company applies international accounting standards adopted on the basis of Regulation (EC) No 1606/2002 of the European Parliament and of the Council () or is a company within the meaning of point (a)(ii), the revenue as defined by or within the meaning of the financial reporting framework on the basis of which the financial statements of the company are prepared;
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Also defined in
- Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements… 32013L0034, Article 2, point (5)
the amounts derived from the sale of products and the provision of services after deducting sales rebates and value added tax and other taxes directly linked to turnover; - Directive 2001/34/EC of the European Parliament and of the Council of 28 May 2001 on the admission of securities to… 32001L0034, Article 1, point (g)
the amounts derived from the sale of products and the provision of services falling within the undertaking's ordinary activities, after deduction of sales rebates and of value added tax and other taxes directly linked to the turnover