art_2__para_1__para__2 — Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending…

art_2__para_1para2

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups · European Union

By way of derogation from the second subparagraph, Member States may allow undertakings to apply those provisions for financial year beginning on or after 1 January 2023.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← art_2__para_1__para · All articles · art_2__para_1__para__3 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.