Article 3 | Implementing Regulation 2024/2952

Updated 04/02/2025

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In force

Initial Legal Act

Amendments

Article 3 - Implementing Regulation 2024/2952

Article 3

Common template

Undertakings shall ensure that the visual presentation and content of the report on income tax information comply with the specifications provided for in Annex I.

Recitals Article 1 - Subject matter and scope Article 2 - Definitions Article 3 - Common template Article 4 - Electronic reporting format and rules on mark-ups Article 5 - Transitional provisions Article 6 - Entry into force ANNEX I - Common template for the report on income tax information ANNEX II - Applicable XBRL specifications ANNEX III - Marking up and filing requirements ANNEX IV - Taxonomy elements

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Article 3 - Implementing Regulation 2024/2952

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