detected 2026-08-13 MODIFIED+194 −161§
no amending act named
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: 2018-01-01, 2018-12-31, 2019-01-01, 2019-12-31, 2020-01-01, 2020-12-31, 2021-01-01, 2021-12-31, 2022-01-01, 2022-12-31, 2023-01-01, 2023-12-31 · dates removed: 2015-01-02, 2016-01-02, 2017-01-02, 2018-01-02, 2019-01-02, 2020-01-02, 2021-01-02, 2022-01-02, 2023-01-02, 2024-01-02
The unresolved placeholder date marking when the pre-existing items in point (c) of Article 36(1) must have existed has been filled in as 1 January 2014.
The time bands listed in points (a) through (j) of paragraph 2, which previously ran from one 2 January to the next 2 January across consecutive years from 2015 to 2024, have been changed to run from 1 January to 31 December across consecutive years from 2014 to 2023.
Cited: Art. 478, v1 · Art. 478, v2
text before / after
32013R0575 → 02013R0575-20130628
Article 478
Applicable percentages for deduction from Common Equity Tier 1, Additional Tier 1 and Tier 2 items
1. The applicable percentage for the purposes of Article 468(4), points (a) and (c) of Article 469(1), point (a) of Article 474 and point (a) of Article 476 shall fall within the following ranges:
(a) 20 % to 100 % for the period from 1 January 2014 to 31 December 2014;
(b) 40 % to 100 % for the period from 1 January 2015 to 31 December 2015;
(c) 60 % to 100 % for the period from 1 January 2016 to 31 December 2016;
(d) 80 % to 100 % for the period from 1 January 2017 to 31 December 2017.
2. By way of derogation from paragraph 1, for the items referred in point (c) of Article 36(1) that existed prior to …, 1 January 2014, the applicable percentage for the purpose of point (c) of Article 469(1) shall fall within the following ranges:
(a) 0 % to 100 % for the period from 1 January 2014 to 2 January 2015; 31 December 2014;
(b) 10 % to 100 % for the period from 2 1 January 2015 to 2 January 2016; 31 December 2015;
(c) 20 % to 100 % for the period from 2 1 January 2016 to 2 January 2017; 31 December 2016;
(d) 30 % to 100 % for the period from 2 1 January 2017 to 2 January 2018; 31 December 2017;
(e) 40 % to 100 % for the period from 2 1 January 2018 to 2 January 2019; 31 December 2018;
(f) 50 % to 100 % for the period from 2 1 January 2019 to 2 January 2020; 31 December 2019;
(g) 60 % to 100 % for the period from 2 1 January 2020 to 2 January 2021; 31 December 2020;
(h) 70 % to 100 % for the period from 2 1 January 2021 to 2 January 2022; 31 December 2021;
(i) 80 % to 100 % for the period from 2 1 January 2022 to 2 January 2023; 31 December 2022;
(j) 90 % to 100 % for the period from 2 1 January 2023 to 2 January 2024. 31 December 2023.
3. Competent authorities shall determine and publish an applicable percentage in the ranges specified in paragraphs 1 and 2 for each of the following deductions:
(a) the individual deductions required pursuant to points (a) to (h) of Article 36(1), excluding deferred tax assets that rely on future profitability and arise from temporary differences;
(b) the aggregate amount of deferred tax assets that rely on future profitability and arise from temporary differences and the items referred to in point (i) of Article 36(1) that is required to be deducted pursuant to Article 48;
(c) each deduction required pursuant to points (b) to (d) of Article 56;
(d) each deduction required pursuant to points (b) to (d) of Article 66.