Art. 39
Capital Requirements Regulation · 32013R0575 · every event for this act · on EUR-Lex
4 changes recorded across 4 events, newest first.
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: unknown (the text changed beyond its dates, so no date that moved can be read as the application date)
dates added to the text: 2016-11-23
The introductory wording of paragraph 2 now limits the deferred tax assets covered to those which were created before 23 November 2016, a restriction that was absent from the earlier version.
Cited: Art. 39, v2 · Art. 39, v1
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detected 2026-08-13 MODIFIED§
no amending act named
applies from: unchanged
The wording of point (b) in paragraph 2 changed from stating an institution 'shall be able' to offset a tax credit to stating an institution 'is able' to do so, with no change to the substance of the condition.
The closing sentence of paragraph 2 now writes the reference to point (c) with a space before the closing parenthesis, correcting the earlier rendering that omitted the opening parenthesis.
Cited: Art. 39, v1 · Art. 39, v2
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