(4)
in Article 48, the following paragraph is added: ‘By way of derogation from the deadline set out in the first paragraph, Member States may submit the documents referred to under points (a), (b) and (c) for the final accounting year by 15 February 2026.’.
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
← (3) · All articles · Article 16 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.