AVR-Afvalverwerking BV v NV BAR-Afvalbeheer and Others (C-692/23)

Judgment of 15 Jan 2026

law://eu/cjeu/2023/c-692-23/para_3@2026-11-14

3Recital 31 of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ 2013 L 182, p. 19) states:‘Consolidated financial statements should present the activities of a parent undertaking and its subsidiaries as a single economic entity (a group). Undertakings controlled by the parent undertaking should be considered as subsidiary undertakings. Control should be based on holding a majority of voting rights, but control may also exist where there are agreements with fellow shareholders or members. In certain circumstances control may be effectively exercised where the parent holds a minority or none of the shares in the subsidiary. Member States should be entitled to require that undertakings not subject to control, but which are managed on a unified basis or have a common administrative, managerial or supervisory body, be included in consolidated financial statements.’

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-692/23 · ECLI:EU:C:2026:4
Decided: 15 Jan 2026
Procedure: Preliminary reference · referred by the Gerechtshof Den Haag (Court of Appeal, The Hague, Netherlands)
Applicant: AVR-Afvalverwerking BV
Defendants: NV BAR-Afvalbeheer; Gemeente Barendrecht and 4 more
Gemeente Albrandswaard; Gemeente Ridderkerk; NV Irado; Afvalsturing Friesland NV
Rapporteur: E. Regan
Advocate General: A. Rantos
Bench: 5 judges
M.L. Arastey Sahún, J. Passer, E. Regan, D. Gratsias, B. Smulders
Language: Dutch
Official: CURIA · EUR-Lex 62023CJ0692

Topics

Freedom of establishment Freedom to provide services

History · 1 version

15 Jan 2026Reading

Connections

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Interprets 1: Directive 2014/24/EU
Cites 9: Treaty on the Functioning of the European Union (consolidated 2016); Firma E. Merck v Hauptzollamt Hamburg-Jonas (292/82); Directive 2014/24/EU; Towercast v Autorité de la concurrence and Ministère de l’Économie (C-449/21); Directive 2013/34/EU; Sambre & Biesme SCRL and Commune de Farciennes v Société wallonne du logement (SWL) (C-383/21); Undis Servizi Srl v Comune di Sulmona (C-553/15); AVR-Afvalverwerking BV v NV BAR-Afvalbeheer and Others (C-692/23); Directive 2006/43/EC