Article 5(2) of Directive (EU) 2022/2464 is amended as follows:
(a) the first subparagraph is amended as follows:
(i) in point (b), the introductory wording is replaced by the following:
for financial years starting on or after 1 January 2027:
;
(ii) in point (c), the introductory wording is replaced by the following:
for financial years starting on or after 1 January 2028:
;
(b) the third subparagraph is amended as follows:
(i) in point (b), the introductory wording is replaced by the following:
for financial years starting on or after 1 January 2027:
;
(ii) in point (c), the introductory wording is replaced by the following:
for financial years starting on or after 1 January 2028:.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
