TaxonomieVO: Delegierter Rechtsakt im EU-Amtsblatt veröffentlicht
Die neuen EU-Vorschriften sollen bereits für das abgelaufene Geschäftsjahr 2025 gelten, also für die Berichterstattung ab dem ersten Januar 2026. Es besteht jedoch ein Wahlrecht, die Änderungen erst später anzuwenden (Artikel 4 der Delegierten Verordnung (EU) 2026/73).
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