Corrección de errores de la Directiva (UE) 2021/2101 del Parlamento Europeo y del Consejo, de 24 de noviembre de 2021, por la que se modifica la Directiva 2013/34/UE en lo que respecta a la divulgación de información relativa al impuesto sobre sociedades por parte de determinadas empresas y sucursales (Diario Oficial de la Unión Europea L 429 de 1 de diciembre de 2021)
Published date | 16 June 2022 |
Official Gazette Publication | Diario Oficial de la Unión Europea, L 161, 16 de junio de 2022 |
16.6.2022 | ES | Diario Oficial de la Unión Europea | L 161/124 |
Corrección de errores de la Directiva (UE) 2021/2101 del Parlamento Europeo y del Consejo, de 24 de noviembre de 2021, por la que se modifica la Directiva 2013/34/UE en lo que respecta a la divulgación de información relativa al impuesto sobre sociedades por parte de determinadas empresas y sucursales
( Diario Oficial de la Unión Europea L 429 de 1 de diciembre de 2021 )
En la página 7, artículo 48 ter, apartado 1, párrafo cuarto:
donde dice:
«Los Estados miembros dispondrán que una empresa independiente deje de estar sujeta a las obligaciones de información del párrafo tercero cuando el total de ingresos en la fecha de cierre del balance sea inferior a 750 000 000 EUR en cada uno de los dos últimos ejercicios consecutivos según sus estados financieros consolidados.»,
debe decir:
«Los Estados miembros dispondrán que una empresa independiente deje de estar sujeta a las obligaciones de información del párrafo tercero cuando el total de ingresos en la fecha de cierre del balance sea inferior a 750 000 000 EUR en cada uno de los dos últimos ejercicios consecutivos según sus estados financieros.».
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