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Document 32024R2952
Commission Implementing Act laying down a common template and electronic reporting formats for the report on income tax
Prováděcí nařízení Komise (EU) 2024/2952 ze dne 29. listopadu 2024, kterým se stanoví společný vzor a elektronické formáty pro podávání zpráv pro účely uplatňování směrnice Evropského parlamentu a Rady 2013/34/EU, pokud jde o informace, které mají být předkládány ve zprávách s informacemi o dani z příjmů
- Legal basis:
- 32013L0034 - A48cP4
- Initiative summary:
- This Regulation sets out a common template and electronic reporting formats as regards the public disclosure of income tax information, most commonly known as “country-by-country reporting” on corporate taxes paid by very large multinational enterprises operating in the EU.
- EuroVoc thesaurus:
- bankovnictví; technická specifikace; účetní uzávěrka; elektronický dokument; daň z příjmů; fiskální rok; výměna informací; zprostředkování dat; zpráva; uplatňování právních předpisů EU
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- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Committee:
- Accounting Directive Committee
- Planned adoption period:
- 01/07/2023 - 30/09/2023
- Check the status of this initiative on the Better Regulation Portal
-
- Documents:
- Ares(2024)5581829 (Draft implementing regulation)Ares(2024)5581829 (Draft implementing regulation)
- Legal basis:
- 32013L0034 - A48cP4
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Committee:
- Accounting Directive Committee
- Check the status of this initiative on the Better Regulation Portal
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- C/2024/8363 final (Implementing regulation)
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
-
- Documents:
- 32024R2952 (Implementing regulation)