Article 46 Penalties

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Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (Pillar Two Directive)
Chapter VIII Administrative Provisions (arts. 44-46)
Article 46 Penalties

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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes

Version date: 23 December 2022 - onwards

Version 2 of 2

Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive, including those pertaining to the obligation of a constituent entity to file and pay its share of top-up tax or to have an additional cash tax expense, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.

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