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