This Subdivision applies to share capital companies having their seat within Germany that are active in the extractive industries or that pursue logging operations in primary forests if, according to the provisions of Book 3, the provisions of Division 2 applicable to large share capital companies are to be applied to them. Sentence 1 applies accordingly to commercial partnerships within the meaning of section 264a (1).
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Book 3 · Commercial records › Title 1 · Scope of application; definitions › Section 341q
Scope of application
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