Transposition
Article 2
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 24 December 2024 at the latest. They shall forthwith communicate to the Commission the text of those provisions. They shall apply those provisions for financial years beginning on or after 1 January 2024. By way of derogation from the second subparagraph, Member States may allow undertakings to apply those provisions for financial year beginning on or after 1 January 2023. When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. 2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.