Empresas en Europa: Marco para el impuesto sobre sociedades

Presentada por Manon Aubry, Pasquale Tridico

… presence in the Union provided that they have annual combined revenues of Eliminado: more than EUR 750 000 000 Añadido: EUR 40 000 000 or more, in line with the criteria to be a large group within the meaning of Directive 2013/34/EU of the European Parliament and of the Council1a based on their consolidated financial statements. In this way, the scope would … alignment with Directive (EU) 2022/2523 for a consistent approach in the Union. Añadido: 1a Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).

Texto tal como lo publica el PE, en inglés. PE778.803