net turnover
as defined in Directive 2013/34/EU of the European Parliament and of the Council of 26 June…, Article 2, point (5) (Definitions)
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;
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Also defined in
- Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due… 32024L1760, Article 3(1), point (m)
(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… - 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