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New version applies from 01/01/2026. 14 provisions change.
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Commission Delegated Regulation (EU) 2026/283

Commission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format

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