Article 9The start and the end of the reporting year#
The reporting year of 12 consecutive months, referred to in Article 8(3) of Regulation (EC) No 1217/2009, shall end during the period from 31 December to 30 June inclusive.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.