Article 1, Point (1) · Council Directive (EU) 2025/872

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(1)in Article 3, point (9) is amended as follows:

(a)the first subparagraph, is amended as follows:

(i)point (a) is replaced by the following:

(a)for the purposes of Article 8(1) and Articles 8a to 8ae, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State;’

;

(ii)point (c) is replaced by the following:

(c)for the purposes of provisions of this Directive other than Articles 8(1) and 8(3a) and Articles 8a to 8ae, the systematic communication of predefined information provided for in the first subparagraph, points (a) and (b), of this point.’

;

(b)the second subparagraph is replaced by the following:‘In the context of this Article, Articles 8(3a), 8(7a) and 21(2) of this Directive and Annex IV to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex I to this Directive. In the context of Article 21(5) and Article 25(3) and (4) of this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex I, V or VI to this Directive. In the context of Article 8aa of this Directive and Annex III to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex III to this Directive. In the context of Article 8ac of this Directive and Annex V to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex V to this Directive. In the context of Article 8ad of this Directive and Annex VI to this Directive, any capitalised term shall have the meaning that it has under the corresponding definitions set out in Annex VI to this Directive. In the context of Articles 8ae and 9a of this Directive and Annex VII to this Directive, any term shall have the same meaning as defined in Article 3, Article 9(2), point (a), Article 16(4), (6), (8) and (11), Article 17(1), Article 21(5), Article 22(1), Article 24(4) and (6), Article 26(2), Article 27(3), (4), and (5), Article 28(1), Article 30(2), Article 31(1), Article 32, Article 33(1), Article 35(1), Article 36(1), Article 37(1), Article 39(1), Article 42(1), Article 44(1), Article 47(1) and Article 49(3) of Council Directive (EU) 2022/2523^note. Furthermore, any capitalised term shall have the same meaning as defined in Section I of Annex VII to this Directive.

Defined terms · 6

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General section
means the section of the Top-up tax information return that contains general information on the MNE group as a whole, including its corporate structure and a high-level summary of the application of Directive (EU) 2022/2523, such section being consistent with Section 1 of the standard template for the Top-up tax information return;
Implementing Member State
means a Member State that has implemented either a qualified income inclusion rule (IIR) or a qualified undertaxed profit rule (UTPR), as defined in Article 3, points (18) and (43), respectively, of Directive (EU) 2022/2523, or both, for the given Reporting fiscal year;
Jurisdictional sections
means the sections of the Top-up tax information return that contain information on the detailed application of the qualified IIR, qualified UTPR and qualified domestic top-up tax in respect of each jurisdiction where the MNE group is operating, such sections being consistent with Sections 2 and 3 of the standard template for the Top-up tax information return;
Qualified domestic top-up tax (QDTT)-only Member State
means a Member State that has only implemented a qualified domestic top-up tax, as defined in Article 3, point (28), of Directive (EU) 2022/2523 for the given Reporting fiscal year;
Reporting fiscal year
means the fiscal year to which the Top-up tax information return relates.
Top-up tax information return
means the information return filed by an ultimate parent entity, designated filing entity, designated local entity or constituent entity for which a standard template is set out in Section IV of this Annex;

Council Directive (EU) 2025/872

Defined terms · 6

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