Article 48d 1.

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 ( 36 ) and, where relevant, in accordance with Article 36 of Directive (EU) 2017/1132.