Article 48g | Accounting Directive | Directive 2013/34/EU | judict

Updated 04/02/2025

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In force

Version from: 28/05/2024

Amendments

Level 2 legal acts

Implementing Regulation 2024/2952

Specifies: Art. 48g

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Article 48g

Article 48g - Directive 2013/34/EU (Accounting Directive)

Article 48g

Commencement date for reporting on income tax information

Member States shall ensure that laws, regulations and administrative provisions transposing Articles 48a to 48f apply, at the latest, from the commencement date of the first financial year starting on or after 22 June 2024.

Table of contents

CHAPTER 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS (Article 1-3)

CHAPTER 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8)

CHAPTER 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT (Article 9-14)

CHAPTER 4 - NOTES TO THE FINANCIAL STATEMENTS (Article 15-18)

CHAPTER 5 - MANAGEMENT REPORT (Article 19-20)

CHAPTER 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29a)

CHAPTER 6a - SUSTAINABILITY REPORTING STANDARDS (Article 29b-29c)

CHAPTER 6b - SINGLE ELECTRONIC REPORTING FORMAT (Article 29d)

CHAPTER 7 - PUBLICATION (Article 30-33a)

CHAPTER 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING (Article 34-35)

CHAPTER 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40)

CHAPTER 9a - REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS (Article 40a-40d)

CHAPTER 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48)

CHAPTER 10a - REPORT ON INCOME TAX INFORMATION (Article 48a-48h)Article 48a - Definitions relating to reporting on income tax information Article 48b - Undertakings and branches required to report on income tax information IA Article 48c - Content of the report on income tax information IA Article 48d - Publication and accessibility Article 48e - Responsibility for drawing up, publishing and making accessible the report on income tax information Article 48f - Statement by statutory auditor Article 48g - Commencement date for reporting on income tax information IA Article 48h - Review clause

CHAPTER 11 - TRANSITIONAL AND FINAL PROVISIONS (Article 48i-55)

ANNEX I ANNEX II ANNEX III ANNEX IV ANNEX V ANNEX VI ANNEX VII