73Second, it is also apparent from the order for reference that Paragraph 10.3 of the shareholders' agreement governing Bestattung Wien expressly provides that the Kontrollamt is authorised to examine not only the annual accounts of the company but also its ‘conduct from the point of view of proper accounting, regularity, economy, efficiency and expediency’. That paragraph of the shareholders' agreement governing Bestattung Wien also authorises the Kontrollamt to inspect the company's business premises and facilities and to report the results of those inspections to the competent bodies and to the company shareholders and the City of Vienna. Such powers therefore enable the Kontrollamt actively to control the management of that company.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.