(1)Commission Delegated Regulation (EU) 2019/981 2 has amended Delegated Regulation (EU) 2015/35 3 to introduce further principles on deferred taxes to ensure a level playing field in the Union. Certain templates laid down in Commission Implementing Regulation (EU) 2015/2452 4 should be adapted taking into account those amendments.
Recital 1
Recital 1
- 2 Commission Delegated Regulation (EU) 2019/981 of 8 March 2019 amending Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) ( OJ L 161, 18.6.2019, p. 1 ). ↩
- 4 Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council ( OJ L 347, 31.12.2015, p. 1285 ). ↩
- 3 Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) ( OJ L 12, 17.1.2015, p. 1 ). ↩