+Article 48d 2.

Article 48d 2.

Member States shall ensure that the report on income tax information and the statement published by the undertakings in accordance with paragraph 1 of this Article are made accessible to the public in at least one of the official languages of the Union, free of charge, no later than 12 months after the balance sheet date of the financial year for which the report is drawn up, on the website of:

(a) 

the undertaking, where Article 48b(1) applies;

(b) 

the subsidiary undertaking or an affiliated undertaking, where Article 48b(4) applies; or

(c) 

the branch or the undertaking which opened the branch, or an affiliated undertaking, where Article 48b(5) applies.

1. Ħarsa ġenerali

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1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards