Article 5 | Implementing Regulation 2024/2952 | judict

Updated 04/02/2025

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AD Tool Implementing Regulation 2024/2952

Article 5

Article 5 - Implementing Regulation 2024/2952

Article 5

Transitional provisions

Undertakings shall apply this Regulation to reports on income tax information for the financial years starting on or after 1 January 2025.

Table of contents

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