1 Amendments of Stefano MAULLU related to 2016/0107(COD)
Amendment 222 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 a (new)
Chapter 10 a – Article 48 c – paragraph 3 a (new)
3a. Member States shall allow undertakings to omit information required to be disclosed under paragraphs 2 and 3 of this Article when its nature is such that it would be seriously prejudicial to the commercial position of the undertakings to which it relates, including when only a single affiliated undertaking operates in a tax jurisdiction which is not listed in the Union list of non-cooperative jurisdictions for tax purposes. Any such omission shall be disclosed in the report.