Recital 6

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

(6) To enable undertakings or groups to benefit from the adjusted thresholds as soon as possible, the laws, regulations and administrative provisions necessary to comply with this Directive should apply at the latest for financial years beginning on or after 1 January 2024. Member States may allow undertakings to apply those provisions for financial year beginning on or after 1 January 2023.

National law under this provision

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

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