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Accounting and Reporting Blog: ESMA veröffentlicht 28. Auszug aus der EECS-Datenbank zu Enforcement-Entscheidungen

Trotz fehlender rechtlicher Bindungswirkung für die einzelnen Enforcement-Einrichtungen, kommt den Entscheidungen bei der Beurteilung vergleichbarer Sachverhalte daher eine faktische Bindungswirkung zu.

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Dr. Bernd Kliem

Dr. Bernd Kliem

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