Information to be collected on the identification of beneficiaries
Article 44
1. Member States shall ensure that beneficiaries provide in the aid applications and payment claims the information necessary for their identification, including, where applicable, the identification of the group, as defined in Article 2(11) of Directive 2013/34/EU of the European Parliament and of the Council ( 24 ) in which they participate as of a certain date to be set by the Member State. That information shall include at least: (a) name of the entity; (b) VAT or tax identification number; (c) name of the parent entity and VAT or tax identification number; (d) ultimate parent and VAT or tax identification number; (e) subsidiaries and VAT or tax identification numbers. The information referred to in the first subparagraph may be used when drawing up the check sample referred to in Article 60(1), second subparagraph, of Regulation (EU) 2021/2116. The information may, in particular, be used to carry out checks as regards circumvention as referred to in Article 62 of that Regulation. 2. The information on the identification of groups as referred in paragraph 1, first subparagraph, points (a), (b) and (c), shall be published ex-post by the Member State, in accordance with Article 98 of Regulation (EU) 2021/2116.