If the Top-up tax information return has not been filed centrally by the ultimate parent entity or the designated filing entity of an MNE group and the information is not received by the new expected date for exchange, it is understood that the competent authority that notified the missing exchange may require local filing since the conditions for central filing under Directive (EU) 2022/2523 have not been fulfilled.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
