+48b. cikk A társaságiadó-információkról való jelentéstételre kötelezett vállalkozások és fióktelepek
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48b. cikk A társaságiadó-információkról való jelentéstételre kötelezett vállalkozások és fióktelepek

1. Áttekintés

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48b. cikk 1.
A tagállamok előírják a nemzeti joguk hatálya alá tartozó legfelső szintű anyavállalkozások számára, amennyiben a konszolidált bevétel az összevont (konszolidált) pénzügyi kimutatásaik szerint a mérlegfordulónapjukon az utolsó két egymást követő pénzügyi év mindegyikére vonatkozóan meghaladta összesen a 750 000 000  EUR-t, hogy készítsenek el, tegyenek közzé és hozzáférhetővé egy társaságiadó-információkat tartalmazó jelentést az említett két egymást követő pénzügyi év közül a későbbire vonatkozóan.

A tagállamok előírják, hogy a legfelső szintű anyavállalkozásra a továbbiakban ne vonatkozzanak az első albekezdésben meghatározott beszámolási kötelezettségek, amennyiben a konszolidált összbevétel az összevont (konszolidált) pénzügyi kimutatásai szerint a mérlegfordulónapján 750 000 000  EUR alá csökken az utolsó két egymást követő pénzügyi év mindegyikére vonatkozóan.

A tagállamok előírják a nemzeti joguk hatálya alá tartozó önálló vállalkozások számára, amennyiben a bevételük az éves pénzügyi kimutatásaik szerint a mérlegfordulónapjukon az utolsó két egymást követő pénzügyi év mindegyikére vonatkozóan meghaladta összesen a 750 000 000  EUR-t, hogy készítsenek el, tegyenek közzé és hozzáférhetővé egy társaságiadó-információkat tartalmazó jelentést az említett két egymást követő pénzügyi év közül a későbbire vonatkozóan.

A tagállamok előírják, hogy az önálló vállalkozásra a továbbiakban ne vonatkozzanak a harmadik albekezdésben meghatározott beszámolási kötelezettségek, amennyiben az összbevétel az éves pénzügyi kimutatásai szerint a mérlegfordulónapján 750 000 000  EUR alá csökken az utolsó két egymást követő pénzügyi év mindegyikére vonatkozóan.
Article 48b 2.
Member States shall provide that the rule set out in paragraph 1 does not apply to standalone undertakings or ultimate parent undertakings and their affiliated undertakings where such undertakings, including their branches, are established, or have their fixed places of business or permanent business activity, within the territory of a single Member State and no other tax jurisdiction.
Article 48b 3.
Member States shall provide that the rule set out in paragraph 1 of this Article does not apply to standalone undertakings and ultimate parent undertakings where such undertakings or their affiliated undertakings disclose a report, in accordance with Article 89 of Directive 2013/36/EU of the European Parliament and of the Council, ( 34 ) that encompasses information on all of their activities and, in the case of ultimate parent undertakings, on all the activities of all the affiliated undertakings included in the consolidated financial statements.
Article 48b 4.
Member States shall require medium-sized and large subsidiary undertakings as referred to in Article 3(3) and (4) that are governed by their national laws and controlled by an ultimate parent undertaking that is not governed by the law of a Member State, where the consolidated revenue on its balance sheet date exceeded for each of the last two consecutive financial years a total of EUR 750 000 000 , as reflected in its consolidated financial statements, to publish and make accessible a report on income tax information concerning that ultimate parent undertaking as regards the latter of those two consecutive financial years.

Where that information or report is not available, the subsidiary undertaking shall request its ultimate parent undertaking to provide it with all information required to enable it to meet its obligations under the first subparagraph. If the ultimate parent undertaking does not provide all the required information, the subsidiary undertaking shall draw up, publish and make accessible a report on income tax information containing all information in its possession, obtained or acquired, and a statement indicating that its ultimate parent undertaking did not make the necessary information available.

Member States shall provide for medium-sized and large subsidiary undertakings to no longer be subject to the reporting obligations set out in this paragraph where the total consolidated revenue of the ultimate parent undertaking on its balance sheet date falls below EUR 750 000 000 for each of the last two consecutive financial years as reflected in its consolidated financial statements.
Article 48b 5.
Member States shall require branches opened in their territories by undertakings that are not governed by the law of a Member State to publish and make accessible a report on income tax information concerning the ultimate parent undertaking or the standalone undertaking referred to in the sixth subparagraph, point (a), as regards the latter of the last two consecutive financial years.

Where that information or report is not available, the person or persons designated to carry out the disclosure formalities referred to in Article 48e(2) shall request the ultimate parent undertaking or the standalone undertaking referred to in the sixth subparagraph, point (a), of this paragraph to provide them with all information necessary to enable them to meet their obligations.

In the event that not all the required information is provided, the branch shall draw up, publish and make accessible a report on income tax information, containing all information in its possession, obtained or acquired, and a statement indicating that the ultimate parent undertaking or the standalone undertaking did not make the necessary information available.

Member States shall provide for the reporting obligations set out in this paragraph to apply only to branches which have a net turnover that exceeded the threshold as transposed pursuant to Article 3(2) for each of the last two consecutive financial years.

Member States shall provide for a branch subject to the reporting obligations under this paragraph to no longer be subject to those obligations where its net turnover falls below the threshold as transposed pursuant to Article 3(2) for each of the last two consecutive financial years.

Member States shall provide that the rules set out in this paragraph apply to a branch only where the following criteria are met:

(a) 

the undertaking that opened the branch is either an affiliated undertaking of a group whose ultimate parent undertaking is not governed by the law of a Member State and the consolidated revenue of which on its balance sheet date exceeded for each of the last two consecutive financial years a total of EUR 750 000 000 , as reflected in its consolidated financial statements, or a standalone undertaking the revenue of which on its balance sheet date exceeded for each of the last two consecutive financial years a total of EUR 750 000 000 as reflected in its financial statements; and

(b) 

the ultimate parent undertaking referred to in point (a) of this subparagraph does not have a medium-sized or large subsidiary undertaking as referred to in paragraph 4.

Member States shall provide for a branch to no longer be subject to the reporting obligations set out in this paragraph where the criterion provided for in point (a) ceases to be met for two consecutive financial years.
Article 48b 6.

Member States shall not apply the rules set out in paragraphs 4 and 5 of this Article where a report on income tax information is drawn up by an ultimate parent undertaking or standalone undertaking that is not governed by the law of a Member State, in a manner that is consistent with Article 48c, and meets the following criteria:

(a) 

it is made accessible to the public, free of charge and in an electronic reporting format which is machine-readable:

(i) 

on the website of that ultimate parent undertaking or of that standalone undertaking;

(ii) 

in at least one of the official languages of the Union;

(iii) 

no later than 12 months after the balance sheet date of the financial year for which the report is drawn up; and

(b) 

it identifies the name and the registered office of a single subsidiary undertaking, or the name and the address of a single branch governed by the law of a Member State, which has published a report in accordance with Article 48d(1).
Article 48b 7.
Member States shall require subsidiary undertakings or branches not subject to the provisions of paragraphs 4 and 5 of this Article to publish and make accessible a report on income tax information where such subsidiary undertakings or branches serve no other objective than to circumvent the reporting requirements set out in this Chapter.

1.1 Hivatkozások

1.2 Azonosított követelmények

1.3 Kapcsolódó szabványok

2. Azonosított követelmények

Követelmények

3. Kapcsolódó szabványok

Szabványok
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