Decision of the EEA Joint Committee No 159/2025 of 13 June 2025 amending Annex XXII (Company law) to the EEA Agreement [2025/1854]
Date: 2025-06-13
Institutions: EEA Joint Committee
Subjects: EU Member State, European Economic Area, administrative transparency, closing of accounts, corporation tax, disclosure of information, exchange of information, multinational enterprise, publication of accounts, revision of an agreement




L_202501854EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1854


2.10.2025







            DECISION OF THE EEA JOINT COMMITTEE No 159/2025
of 13 June 2025
         
amending Annex XXII (Company law) to the EEA Agreement [2025/1854]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:







(1)


Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (1) is to be incorporated into the EEA Agreement.












(2)


The EFTA States are to, when defining what jurisdictions shall be on the list of non-cooperative jurisdictions and cooperative jurisdictions with pending commitments in their national legislation, take utmost account of the EU list of non-cooperative jurisdictions for tax purposes.












(3)


Annex XXII to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
Point 10i (Directive 2013/34/EU of the European Parliament and of the Council) of Annex XXII to the EEA Agreement is amended as follows:






1.


The following indent is added:






‘—



32021 L 2101: Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 (OJ L 429, 1.12.2021, p. 1).’














2.


Adaptations (b) and (c) are renumbered as adaptations (c) and (d)










3.


The following adaptations are inserted after adaptation (a):






‘(b)


In Article 48c, as regards the EFTA States:






(i)


in paragraph 2, the words “tax jurisdictions included in Annexes I and II to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes” shall read “non-cooperative jurisdictions and cooperative jurisdictions with pending commitments as defined by the national legislation of the EFTA States concerned”;










(ii)


paragraph 3 shall not apply;










(iii)


in paragraph 5, the words “is listed in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes” shall read “is defined by the national legislation of the EFTA State concerned as non-cooperative jurisdiction”;










(iv)


in paragraph 5, the words “mentioned in Annex II to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes” shall read “defined by the national legislation of the EFTA State concerned as cooperative jurisdiction with pending commitments”.’














Article 2
The text of Directive (EU) 2021/2101 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 14 June 2025, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 13 June 2025.


For the EEA Joint Committee


The President

Nicolas VON LINGEN
            





(1)  
            OJ L 429, 1.12.2021, p. 1.

(*1)  Constitutional requirements indicated.


ELI: http://data.europa.eu/eli/dec/2025/1854/oj
ISSN 1977-0677 (electronic edition)