Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union

in forceEuropean Union· EUR-Lex· EN

Introduced

15 December 2022

Last action

23 December 2022 · Entry into force

Status

In force

Records

Official directive CELEX 32022L2523 from European Union at EUR-Lex. Dated 15 December 2022. Status: In force.

Timeline

15 December 2022
Signed
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23 December 2022
Entry into force
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Documents

25 official files

Rådets direktiv (EU) 2022/2523 av den 14 december 2022 om säkerställande av en global minimiskattenivå för multinationella koncerner och storskaliga nationella koncerner i unionen

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Rådets direktiv (EU) 2022/2523 av den 14 december 2022 om säkerställande av en global minimiskattenivå för multinationella koncerner och storskaliga nationella koncerner i unionen
official_journal · SV · 15 December 2022
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Directiva (UE) 2022/2523 del Consejo de 14 de diciembre de 2022 relativa a la garantía de un nivel mínimo global de imposición para los grupos de empresas multinacionales y los grupos nacionales de gran magnitud en la Unión
official_journal · ES · 15 December 2022
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Direktiva Sveta (EU) 2022/2523 z dne 14. decembra 2022 o zagotavljanju globalne minimalne davčne stopnje za mednarodne skupine podjetij in velike domače skupine v Uniji
official_journal · SL · 15 December 2022
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Smernica Rady (EÚ) 2022/2523 zo 14. decembra 2022 o zabezpečení globálnej minimálnej úrovne zdanenia nadnárodných skupín podnikov a veľkých vnútroštátnych skupín v Únii
official_journal · SK · 15 December 2022
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Directiva (UE) 2022/2523 a Consiliului din 14 decembrie 2022 privind asigurarea unui nivel minim global de impozitare a grupurilor de întreprinderi multinaționale și a grupurilor naționale de mari dimensiuni în Uniune
official_journal · RO · 15 December 2022
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Diretiva (UE) 2022/2523 do Conselho de 14 de dezembro de 2022 relativa à garantia de um nível mínimo mundial de tributação para os grupos de empresas multinacionais e grandes grupos nacionais na União
official_journal · PT · 15 December 2022
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Dyrektywa Rady (UE) 2022/2523 z dnia 14 grudnia 2022 r. w sprawie zapewnienia globalnego minimalnego poziomu opodatkowania międzynarodowych grup przedsiębiorstw oraz dużych grup krajowych w Unii
official_journal · PL · 15 December 2022
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Richtlijn (EU) 2022/2523 van de Raad van 14 december 2022 tot waarborging van een mondiaal minimumniveau van belastingheffing voor groepen van multinationale ondernemingen en omvangrijke binnenlandse groepen in de Unie
official_journal · NL · 15 December 2022
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Direttiva tal-Kunsill (UE) 2022/2523 tal-14 ta’ Diċembru 2022 dwar l-iżgurar ta' livell minimu globali ta' tassazzjoni għal gruppi ta' intrapriżi multinazzjonali u gruppi domestiċi fuq skala kbira fl-Unjoni
official_journal · MT · 15 December 2022
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Tarybos direktyva (ES) 2022/2523 2022 m. gruodžio 14 d. dėl visuotinio minimalaus tarptautinių įmonių grupių ir didelių vietos subjektų grupių apmokestinimo lygio užtikrinimo Sąjungoje
official_journal · LT · 15 December 2022
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Padomes Direktīva (ES) 2022/2523 (2022. gada 14. decembris) par globāla minimāla nodokļu līmeņa nodrošināšanu starptautisku uzņēmumu grupām un lielām vietējām grupām Savienībā
official_journal · LV · 15 December 2022
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Direttiva (UE) 2022/2523 del Consiglio del 14 dicembre 2022 intesa a garantire un livello di imposizione fiscale minimo globale per i gruppi multinazionali di imprese e i gruppi nazionali su larga scala nell'Unione
official_journal · IT · 15 December 2022
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A Tanács (EU) 2022/2523 irányelve (2022. december 14.) az Unióban a multinacionális vállalatcsoportokra és a nagy volumenű belföldi vállalatcsoportokra vonatkozó globális minimum-adószint biztosításáról
official_journal · HU · 15 December 2022
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Direktiva Vijeća (EU) 2022/2523 od 14. prosinca 2022. o osiguravanju globalne minimalne razine oporezivanja za skupine multinacionalnih poduzeća i velike domaće skupine u Uniji
official_journal · HR · 15 December 2022
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Treoir (AE) 2022/2523 ón gComhairle an 14 Nollaig 2022 maidir le híosleibhéal domhanda cánachais a áirithiú do ghrúpaí ilnáisiúnta fiontar agus do ghrúpaí mórscála intíre san Aontas
official_journal · GA · 15 December 2022
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Directive (UE) 2022/2523 du Conseil du 14 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union
official_journal · FR · 15 December 2022
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Neuvoston direktiivi (EU) 2022/2523, annettu 14 päivänä joulukuuta 2022, monikansallisten konsernien ja suurten kotimaisten konsernien maailmanlaajuisen vähimmäisverotason varmistamisesta unionissa
official_journal · FI · 15 December 2022
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Nõukogu direktiiv (EL) 2022/2523, 14. detsember 2022, hargmaiste ettevõtete kontsernide ja suurte riigisiseste kontsernide ülemaailmse madalaima maksustamistaseme tagamise kohta liidus
official_journal · ET · 15 December 2022
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Οδηγία (ΕΕ) 2022/2523 του Συμβουλίου της 14ης Δεκεμβρίου 2022 σχετικά με την εξασφάλιση παγκόσμιου ελάχιστου επιπέδου φορολογίας των ομίλων πολυεθνικών επιχειρήσεων και των εγχώριων ομίλων μεγάλης κλίμακας στην Ένωση
official_journal · EL · 15 December 2022
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Richtlinie (EU) 2022/2523 des Rates vom 14. Dezember 2022 zur Gewährleistung einer globalen Mindestbesteuerung für multinationale Unternehmensgruppen und große inländische Gruppen in der Union
official_journal · DE · 15 December 2022
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Rådets direktiv (EU) 2022/2523 af 14. december 2022 om sikring af en global minimumsskattesats for multinationale koncerner og store nationale koncerner i Unionen
official_journal · DA · 15 December 2022
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Směrnice Rady (EU) 2022/2523 ze dne 14. prosince 2022 o zajištění globální minimální úrovně zdanění nadnárodních skupin podniků a velkých vnitrostátních skupin v Unii
official_journal · CS · 15 December 2022
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Директива (ЕС) 2022/2523 на Съвета от 14 декември 2022 година за гарантиране на глобално минимално равнище на данъчно облагане на многонационалните групи от предприятия и големите национални групи в Съюза
official_journal · BG · 15 December 2022
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Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
official_journal · EN · 15 December 2022
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Legal framework · Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union · CELEX 32022L2523 · EU

Identifier matchPROJECTS_FROM
Same CELEX 32022L2523 projected from PoliticalRepo EUR-Lex row 32022L2523.
Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
Identifier matchIDENTIFIER_MATCH
Shared official identifier CELEX=32022L2523.
Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union

Sources

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2523
Open data entity: http://publications.europa.eu/resource/cellar/c0f3ca3d-81cb-11ed-9887-01aa75ed71a1
eurlex · 32022L2523 · source updated 15 December 2022