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Commission Implementing Regulation (EU) 2019/2242 Article 5

Commission Implementing Regulation (EU) 2019/2242 Article 5

Reference periods

Article 5

1.   The income reference period shall be a 12-month period, such as the previous calendar or tax year. 2.   The reference periods for variables not referring to income shall be those specified in Annex II.

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Other provisions in Commission Implementing Regulation (EU) 2019/2242

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 5 of Commission Implementing Regulation (EU) 2019/2242 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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