1. A statutory auditor or an audit firm carrying out the statutory audit of a public-interest entity, or any member of the network to which the statutory auditor or the audit firm belongs, shall not directly or indirectly provide to the audited entity, to its parent undertaking or to its controlled undertakings within the Union any prohibited non-audit services in:
(a) the period between the beginning of the period audited and the issuing of the audit report; and
(b) the financial year immediately preceding the period referred to in point (a) in relation to the services listed in point (e) of the second subparagraph.
For the purposes of this Article, prohibited non-audit services shall mean:
(a) tax services relating to:
(i) preparation of tax forms;
(ii) payroll tax;
(iii) customs duties;
(iv) identification of public subsidies and tax incentives unless support from the statutory auditor or the audit firm in respect of such services is required by law;
(v) support regarding tax inspec
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