What changes on 09/01/2024

The text in force from 05/01/2023 compared with the text from 09/01/2024, which includes the changes made by Commission Delegated Directive (EU) 2023/2775, Directive (EU) 2023/2864.

Read the act as of 09/01/2024 · other versions: 05/12/2014 · 11/12/2014 · 21/12/2021 · 05/01/2023 · 28/05/2024 · 18/03/2026 · 30/01/2027

Chapter 1

• amended Article 3 - Categories of undertakings and groups

Chapter 7

• inserted Article 33a - Accessibility of information on the European single access point

Chapter 8

• amended Article 34 - General requirement
• amended Article 35 - Amendment of Directive 2006/43/EC as regards the audit report

Chapter 9

• amended Article 36 - Exemptions for micro-undertakings

Chapter 10

• amended Article 41 - Definitions relating to reporting on payments to governments

Chapter 10A

• amended Article 48b - Undertakings and branches required to report on income tax information
• amended Article 48c - Content of the report on income tax information
• amended Article 48d - Publication and accessibility

Chapter 11

• amended Article 49 - Exercise of delegated powers