Directive (EU) 2022/2523 already establishes the rules for filing Top-up tax information returns and outlines broadly the information categories to be reported by the multinational enterprise (MNE) groups and large-scale domestic groups covered by that Directive. The tax administrations need those Top-up tax information returns to perform an appropriate risk assessment, to evaluate the correctness of the tax liability and to monitor whether MNE groups and large-scale domestic groups apply the rules established in Directive (EU) 2022/2523 correctly.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
