+Article 18 2.

Article 18 2.

This Article shall not apply to deferred tax assets that rely on future profitability.

1. Overview

,

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 17.08.2025 00:00:00 -Doknr: CELEX:32016R0445
EULAW -
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