Member States should take the necessary measures to require the filing constituent entities of MNE groups to use the standard template set out in Directive 2011/16/EU to fulfil their filing obligations under Directive (EU) 2022/2523. The Member States have discretion regarding which template is to be used by large-scale domestic groups to fulfil their filing obligations laid down in Directive (EU) 2022/2523, except in the limited situations when there is a need for exchange of information.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
