This document is an excerpt from the EUR-Lex website
Document 32022L2523
National transposition measures communicated by the Member States concerning:
Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
ST/8778/2022/INIT
OJ L 328, 22/12/2022, p. 1–58
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
The member states bear sole responsibility for all information on this site provided by them on the transposition of EU law into national law. This does not, however, prejudice the results of the verification by the Commission of the completeness and correctness of the transposition of EU law into national law as formally notified to it by the member states. The collection National transposition measures is updated weekly.
FEDERALE OVERHEIDSDIENST FINANCIEN 12 MEI 2024. — Wet houdende diverse fiscale bepalingen
Закон за изменение и допълнение на Закона за корпоративното подоходно облагане
Lov om en ekstraskat for visse koncernenheder (minimumsbeskatningsloven)
Maksualase teabevahetuse seaduse, maksukorralduse seaduse ja tulumaksuseaduse täiendamise seadus
Finance (No. 2) Act 2023 (see Part 6 of the Act – sections 94 and 95)
Κώδικας Φορολογικής Διαδικασίας και άλλες διατάξεις.
LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024
Zakon o minimalnom globalnom porezu na dobit NN 155/23
DECRETO 1° luglio 2024 - Disposizioni attuative relative all’imposta minima nazionale
DECRETO 11 ottobre 2024 - Riduzione da attività economica sostanziale (SBIE).
Lielu uzņēmumu grupu globāla minimāla nodokļu līmeņa nodrošināšanas likums
2017. évi CL. törvény az adózás rendjéről
1996. évi LXXXI. törvény a társasági adóról és az osztalékadóról
Ustawa z dnia 10 września 1999 r. Kodeks karny skarbowy
Lag om ändring i lagen (1982:188) om preskription av skattefordringar m.m.
Lag om ändring i skatteförfarandelagen (2011:1244)