+Articolul 48d Publicarea și accesibilitatea
---+Article 48d 1.
---+Article 48d 2.
---+Article 48d 3.
---+Article 48d 4.
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Articolul 48d Publicarea și accesibilitatea
1. Prezentare generală
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Reglementare |
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Article 48d 1.
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The report on income tax information and the statement mentioned in Article 48b of this Directive shall be published within 12 months of the balance sheet date of the financial year for which the report is drawn up as provided for by each Member State in accordance with Articles 14 to 28 of Directive (EU) 2017/1132 of the European Parliament and of the Council (
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) and, where relevant, in accordance with Article 36 of Directive (EU) 2017/1132. |
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Article 48d 2.
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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.
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Article 48d 3.
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Member States may exempt undertakings from applying the rules set out in paragraph 2 of this Article where the report on income tax information published in accordance with paragraph 1 of this Article is simultaneously made accessible to the public in an electronic reporting format which is machine-readable, on the website of the register referred to in Article 16 of Directive (EU) 2017/1132, and free of charge to any third party located within the Union. The website of the undertakings and branches, as referred to in paragraph 2 of this Article, shall contain information on that exemption and a reference to the website of the relevant register.
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Article 48d 4.
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The report referred to in Article 48b(1), (4), (5), (6) and (7) and, where applicable, the statement referred to in paragraphs 4 and 5 of that Article, shall remain accessible on the relevant website for a minimum of five consecutive years.
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1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
- Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
- EULAW -
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