Transitional provisions
Article 5
Undertakings shall apply this Regulation to reports on income tax information for the financial years starting on or after 1 January 2025.
Commission Implementing Regulation (EU) 2024/2952 Article 5
Transitional provisions
Undertakings shall apply this Regulation to reports on income tax information for the financial years starting on or after 1 January 2025.
CitationArticle 5 of Commission Implementing Regulation (EU) 2024/2952 (LawPlayer, data as of 2026-07-04)
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