Art. 37

in force 2023-06-28 MODIFIED±0§

Amended by Regulation (EU) 2019/876 32019R0876

applies from: unknown

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in force 2020-12-28 MODIFIED§

Amended by Regulation (EU) 2019/876 32019R0876

applies from: unknown

Sources disagree — the amending act's instructions found this change; the text comparison finds no difference in the provision's text and the EU's own amendment metadata does not list it. All are shown; none is overruled.

No explanation shipped — the structural diff did not see this change, so it carries no text; another signal named the unit and the disagreement ships as `disputed`.

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in force 2019-06-27 MODIFIED§

Amended by Regulation (EU) 2019/876 32019R0876

applies from: unchanged

Point (b) is unchanged in substance but now ends with a semicolon instead of a full stop, and a new point (c) is added.

The new point (c) states that the amount to be deducted is to be reduced by the amount of the accounting revaluation of subsidiaries' intangible assets derived from consolidation of subsidiaries that is attributable to persons other than the undertakings included in the consolidation under Chapter 2 of Title II of Part One.

The earlier version contained only points (a) and (b) with no equivalent provision on accounting revaluation of subsidiaries' intangible assets.

Cited: Art. 37, v2 · Art. 37, v1

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