CELEX: 62019CN0950
Language: en
Date: 2019-12-17 00:00:00
Title: Case C-950/19: Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland) lodged on 17 December 2019 — A

9.3.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 77/33
            
         
      Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland) lodged on 17 December 2019 — A
      (Case C-950/19)
      (2020/C 77/44)
      Language of the case: Finnish
      
         Referring court
      
      Helsingin hallinto-oikeus
      
         Parties to the main proceedings
      
      
         Appellant: A
      
         Other party to the proceedings: Patentti- ja rekisterihallituksen tilintarkastuslautakunta
      
         Questions referred
      
      
                  1.
               
               
                  Is Article 22a(1) (inserted by Directive 2014/56/EU) (1) of Directive 2006/43/EC (2) to be interpreted as meaning that a key audit partner takes up a position of the kind referred to in this provision upon conclusion of the employment contract?
               
            
                  2.
               
               
                  If the answer to the first question is in the negative: Is Article 22a(1) to be interpreted as meaning that a key audit partner takes up a position of the kind referred to in this provision upon commencing employment in the position concerned?
               
            
         (1)  OJ 2014 L 158, p. 196.
      
         (2)  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 (OJ 2006 L 157, p. 87).