Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych — Part 1 | Dz.U. 2024 poz. 1685 — Poland law | Esheria

Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych

Part 1 of 2 · provisions 1–200

This preamble says the Act implements an EU directive on global minimum taxation for multinational and large domestic groups.

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Jurisdiction
Poland
Instrument
Act or statute
Citation
Dz.U. 2024 poz. 1685
Status
In force
Version
Undated source snapshot
Language
pl
Updated
Official source
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accounting administrative fees appeals asset transfer corporate tax corporate taxation deferred tax domestic groups establishment fees and refunds filings and service foreign controlled entities general provisions global minimum tax global top-up tax liabilities mixed taxation systems multinational groups procedural deadlines protective opinion protective opinions public administration publication of decisions qualified tax calculation +14 more

Statute overview

About this statute

This preamble says the Act implements an EU directive on global minimum taxation for multinational and large domestic groups. Art. 1. 1. 1) 2) 3) 2. Art. 2. 1. 1) a) b) 2) 3) 4) 5) a) b) c) d) e) f) g) 6) a) b) 7) 8) 9) 10) 11) a) b) 12) 13) 14) a) b) 15) 16) a) b) c) 17) a) b) c) 18) a) b) c) d) 19) a) b) c) d) e) 20) a) b) 21) a) b) 22) 23) a) b) c) 24) a) b) c) 25) 26) a) b) c) 27) Article 3 shows only numbering and the heading for Chapter 2; no substantive rule is stated in the provided text. Art. 4. 1. 2. 3. 1) 2) 3) 4. 5. 6. 1) 2) a) b) c) 7. 1) 2) 8. 1) 2) 3) 9. 10.

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Provisions of Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych

Showing 200 of 308

Part preamble

Preamble

  1. preamble

    Preamble

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    AI-assisted research summary: This preamble says the Act implements an EU directive on global minimum taxation for multinational and large domestic groups.

    Ustawaz dnia 6 listopada 2024 r.o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych 1)Niniejsza ustawa w zakresie swojej regulacji wdraża dyrektywę Rady (UE) 2022/2523 z dnia 15 grudnia 2022 r. w sprawie zapewnienia globalnego minimalnego poziomu opodatkowania międzynarodowych grup przedsiębiorstw oraz dużych grup krajowych w Unii (Dz. Urz. UE L 328 z 22.12.2022, str. 1 oraz Dz. Urz. UE L 13 z 16.01.2023, str. 9). Spis treści Treść ustawy Dział I Przepisy wstępne Rozdział 1 Przepisy ogólne
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    Art. 1. 1. 1) 2) 3) 2.
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    Art. 2. 1. 1) a) b) 2) 3) 4) 5) a) b) c) d) e) f) g) 6) a) b) 7) 8) 9) 10) 11) a) b) 12) 13) 14) a) b) 15) 16) a) b) c) 17) a) b) c) 18) a) b) c) d) 19) a) b) c) d) e) 20) a) b) 21) a) b) 22) 23) a) b) c) 24) a) b) c) 25) 26) a) b) c) 27) 28) 29) 30) 31) 32) 33) 34) 35) 36) 37) a) b) 38) a) b) c) d) 39) 40) a) b) c) d) 41) a) b) 42) 43) 44) 45) 46) 47) 48) 49) 2. 3. 4. 5. 6. 1) 2) 7.
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    AI-assisted research summary: Article 3 shows only numbering and the heading for Chapter 2; no substantive rule is stated in the provided text.

    Art. 3. 1. 2. 3. 1) 2) 4. 1) 2) 3) 5. 1) 2) Rozdział 2 Zakres podmiotowy ustawy
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    Art. 4. 1. 2. 3. 1) 2) 3) 4. 5. 6. 1) 2) a) b) c) 7. 1) 2) 8. 1) 2) 3) 9. 10.
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    Art. 5. 1. 2. 1) 2) 3) 4) 5) 6) 7) a) b) c) 8) 3. 1) 2) a) b) 3) 4) 4. 1) 2) 3) 5. 1) a) b) 2) 3) 4) a) b) c) 5) 6) 6. 1) a) b) 2) 7. 1) 2) 8. 9. 1) 2) 10.
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    AI-assisted research summary: This provision is a heading for Chapter 3 on the location of a unit and a permanent establishment.

    Art. 6. 1. 2. Rozdział 3 Lokalizacja jednostki oraz stałego zakładu
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    AI-assisted research summary: Article 7 in the provided text contains only numbering fragments and no substantive rule.

    Art. 7. 1. 2. 1) 2) a) b) 3. 1) 2) 4.
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    AI-assisted research summary: Article 8 is shown only as a numbered outline with no readable substantive rule text.

    Art. 8. 1. 1) 2) a) b) 2. 1) 2) 3. 1) 2) 4. 5.
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    AI-assisted research summary: This article labels Division II, Chapter 1 as the general provisions for the global top-up tax.

    Art. 9. Dział II Globalny podatek wyrównawczy Rozdział 1 Przepisy ogólne
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    Art. 10. 1. 1) 2) 3) 2. 3. 4.
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    Art. 11. 1. 2. 1) 2) 3) 3. 4. 5. 6. 1) a) b) 2) a) b) 7.
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    Art. 12. 1. 2. 1) 2) 3) 3.
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    Art. 13. 1. 1) 2) 2. 1) 2) 3) 3. 1) 2) 4.
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    Art. 15. 1. 2. 3. 1) 2) 3) 4) 5) 4. 5. 6.
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    Art. 16. 1. 2. 3. 1) 2) 3) 4) 5) 6) 7) 8) 4.
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    AI-assisted research summary: This excerpt contains only the Article 17 heading and a chapter heading; it does not state a substantive rule.

    Art. 17. 1. 1) 2) 2. 1) 2) Rozdział 2 Jednostki o szczególnym charakterze
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    Art. 19. 1. 2. 1) 2) 3. 4. 5.
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    Art. 20. 1. 2. 3.
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    Art. 22. 1. 2. 1) 2) 3. 4. 5.
  23. 23

    Art. 23.

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    AI-assisted research summary: Article 23 appears as a heading within Section III, titled “Krajowy podatek wyrównawczy” (national top-up tax).

    Art. 23. 1. 2. 3. 1) 2) 4. Dział III Krajowy podatek wyrównawczy
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    Art. 24. 1) a) b) 2) a) b)
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    AI-assisted research summary: The provided text does not state a substantive rule; it only shows article numbering/outline markers.

    Art. 25. 1. 2. 1) 2) 3) 3. 4. 1) 2)
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    Art. 26. 1) 2) 3)
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    Art. 29. 1. 2. 3. 1) 2) 4. 5.
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    Art. 30. 1) 2)
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    AI-assisted research summary: This article labels Division IV as about a top-up tax on undertaxed profits.

    Art. 31. Dział IV Podatek wyrównawczy od niedostatecznie opodatkowanych zysków
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    Art. 35. 1. 2. 1) 2) 3.
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    AI-assisted research summary: Art. 36. 1. 1) 2) 2. 1) 2) 3) 4) a) b) 3. 4. Dział V Kwalifikowany dochód (strata) Rozdział 1 Przepisy ogólne Oddział 1 Księgowy dochód (strata) netto jednostki składowej

    Art. 36. 1. 1) 2) 2. 1) 2) 3) 4) a) b) 3. 4. Dział V Kwalifikowany dochód (strata) Rozdział 1 Przepisy ogólne Oddział 1 Księgowy dochód (strata) netto jednostki składowej
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    Art. 37. 1. 1) 2) 3) 2.
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    Art. 38. 1. 2. 1) 2) 3.
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    Art. 39. 1. 1) 2) 3) 2. 1) 2)
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    AI-assisted research summary: This provision only labels Article 40 and Section 2 as covering corrections of net accounting income (loss).

    Art. 40. 1) 2) Oddział 2 Korekty księgowego dochodu (straty) netto
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    AI-assisted research summary: Article 41 is listed with numbered subpoints, but the provided text does not state any substantive rule.

    Art. 41. 1. 1) a) b) c) d) e) f) g) h) i) j) k) l) m) n) 2) a) b) c) d) e) f) g) h) 3) a) b) c) 2. 3.
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    Art. 42. 1) 2) 3) 4) 5)
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    Art. 43. 1. 2. 1) a) b) 2)
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    Art. 44. 1. 1) 2) 3) 2.
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    Art. 48. 1. 1) 2) 2. 1) 2) 3. 1) 2)
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    Art. 52. 1. 2. 3. 1) a) b) 2) a) b) 3) 4.
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    Art. 53. 1. 1) 2) 2. 1) 2)
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    Art. 55. 1. 1) 2) 2. 3. 4. 5. 1) 2) 6. 7.
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    Art. 57. 1. 2. 1) 2) 3. 4. 5. 6. 7.
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    Art. 58. 1. 2. 3. 4. 5. 6.
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    Art. 59. 1. 1) 2) 2. 1) 2) 3. 1) a) b) 2) a) b) c) 4. 5. 6. 7. 8.
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    Art. 60. 1. 2. 3.
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    Art. 61. 1. 2. 1) 2) 3) 3. 1) 2)
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    Art. 62. 1. 1) a) b) 2) 2. 1) 2) a) b) 3.
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    Art. 63. 1. 2. 3. 1) a) b) 2) 3) 4. 5. 1) 2) 6. 1) 2) 7. 1) 2)
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    AI-assisted research summary: Article 64 is presented only as an outline of numbered points; no substantive rule is expressed in the supplied text.

    Art. 64. 1. 1) 2) 2. 3. 4. 5. 1) 2) 3) a) b)
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    Art. 65. 1. 2. 1) a) b) 2) a) b) 3. 4. 1) a) b) 2) 5. 6. 1) 2) 3) 7. 8. 1) a) b) 2) a) b) 9. 10. 1) a) b) 2) 3) 11. 1) 2) 3) a) b) 12. 1) 2)
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    AI-assisted research summary: This article is titled as a special rule on excluding income from international shipping.

    Art. 66. 1. 2. 3. 4. Rozdział 2 Przepisy szczególne Oddział 1 Wyłączenie dochodu z żeglugi międzynarodowej
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    Art. 67. 1. 2. 1) 2) 3. 4. 1) 2) 3) 5. 6. 1) 2) 3) 7.
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    AI-assisted research summary: Art. 69. 1. 1) 2) 3) 4) 5) 6) 2. 3. 1) 2) 3) 4) 5) 4. 5. 1) 2) 6. Oddział 2 Księgowy dochód (strata) stałego zakładu oraz przydzielanie kwalifikowanego dochodu (straty) między centralę a stały zakład

    Art. 69. 1. 1) 2) 3) 4) 5) 6) 2. 3. 1) 2) 3) 4) 5) 4. 5. 1) 2) 6. Oddział 2 Księgowy dochód (strata) stałego zakładu oraz przydzielanie kwalifikowanego dochodu (straty) między centralę a stały zakład
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    AI-assisted research summary: This provision fragment appears to be a heading for rules on special principles for allocating accounting net income (or loss) to an intermediary unit.

    Art. 72. 1. 2. 1) 2) 3. 4. Oddział 3 Szczególne zasady przydzielania księgowego dochodu (straty) netto jednostce pośredniczącej
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    AI-assisted research summary: This provision only gives the article number and section heading for Chapter 1 of a tax-related part of the act.

    Art. 76. 1. 2. Dział VI Skorygowane podatki kwalifikowane Rozdział 1 Przepisy ogólne
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    Art. 78. 1. 1) a) b) 2) 3) 2. 3.
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    Art. 79. 1. 1) 2) 3) 4) 5) 6) 2. 1) a) b) 2) 3. 1) 2) 4. 1) a) b) c) 2) 3) 4) a) b) Rozdział 2 Zasady ustalania skorygowanych podatków kwalifikowanych Oddział 1 Przepisy ogólne
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    Art. 80. 1. 1) 2) 3) 4) 5) 6) 2.
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    Art. 81. 1) 2) 3) 4)
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    Art. 82. 1. 1) a) b) c) d) 2) 3) 2. 1) a) b) 2)
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    Art. 83. 1. 1) a) b) 2) 2. 3. 4. 1) a) b) 2) 3)
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    AI-assisted research summary: Article 84 contains a heading for Section 2 on total deferred tax correction.

    Art. 84. 1) 2) Oddział 2 Całkowita korekta podatku odroczonego
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    AI-assisted research summary: This article contains only numbering and placeholder labels; it does not state a substantive rule in the supplied text.

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    AI-assisted research summary: The provided text only shows the article numbering and no clear rule.

    Art. 88. 1. 1) 2) 2.
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    AI-assisted research summary: The excerpt contains only article numbering and placeholders, with no substantive rule text to extract.

    Art. 89. 1. 1) 2) 2. 3. 1) 2) 3) 4) 5) 6) 7) 8) 9)
  90. 90

    Art. 90.

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    Art. 90. 1. 1) 2) 2. 1) 2) 3. 1) 2)
  91. 91

    Art. 91.

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    AI-assisted research summary: This provision is titled “Article 91. Section 3: Choice regarding qualified loss.”

    Art. 91. Oddział 3 Wybór dotyczący kwalifikowanej straty
  92. 92

    Art. 92.

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    AI-assisted research summary: This article appears to be a heading for the allocation of qualified taxes.

    Art. 92. 1. 2. 3. 4. 1) 2) 5. 6. 7. 8. 1) 2) Oddział 4 Przydzielanie podatków kwalifikowanych
  93. 93

    Art. 93.

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    Art. 93. 1) 2) 3) 4) 5)
  94. 94

    Art. 94.

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    AI-assisted research summary: Art. 94. 1. 1) 2) 2. 3. 1) 2) 3) 4) 5) 6) 4.

    Art. 94. 1. 1) 2) 2. 3. 1) 2) 3) 4) 5) 6) 4.
  95. 95

    Art. 95.

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    AI-assisted research summary: Article 95 is about corrections of qualified taxes after a return is filed and changes in tax rates.

    Art. 95. 1. 2. Oddział 5 Korekty podatków kwalifikowanych po złożeniu zeznania i zmiany stawek podatkowych
  96. 96

    Art. 96.

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    AI-assisted research summary: The text only shows a bare article structure with numbered and lettered markers, without a readable substantive rule.

    Art. 96. 1. 1) a) b) 2) 2. 1) 2) 3.
  97. 97

    Art. 97.

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    AI-assisted research summary: Article 97 contains only a skeletal fragment and a section heading about “negative adjusted qualified taxes.”

    Art. 97. 1. 1) 2) 2. Oddział 6 Ujemne skorygowane podatki kwalifikowane
  98. 98

    Art. 98.

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    AI-assisted research summary: Article 98 contains only a bare numbered structure and does not state a substantive rule in the provided text.

    Art. 98. 1. 1) 2) 2.
  99. 99

    Art. 99.

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    AI-assisted research summary: Article 99 is listed, but the provided text contains only numbering and a section heading.

    Art. 99. 1. 2. 3. 1) 2) 4. 5. 6. 7. Dział VII Substrat majątkowo-osobowy
  100. 100

    Art. 100.

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    AI-assisted research summary: Article 100 contains only numbered and lettered placeholders, with no substantive rule text in the provided source.

    Art. 100. 1) a) b) 2) 3) a) b) c) d)
  101. 101

    Art. 101.

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    AI-assisted research summary: Art. 101. 1. 2. 3. 1) 2) 4. 1) 2) 5. 1) 2) 6. 7. 1) 2) 8. 1) 2) 9. 10. 11. 12. 13.

    Art. 101. 1. 2. 3. 1) 2) 4. 1) 2) 5. 1) 2) 6. 7. 1) 2) 8. 1) 2) 9. 10. 11. 12. 13.
  102. 102

    Art. 102.

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    AI-assisted research summary: This text only shows the article number and section headings; it does not state a substantive rule.

    Art. 102. 1. 1) 2) 3) 2. 3. 1) 2) 4. Dział VIII Restrukturyzacje i struktury holdingowe Rozdział 1 Zbycie lub nabycie udziałów w jednostce
  103. 103

    Art. 103.

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    AI-assisted research summary: Article 103 is listed, but the provided text does not state any rule.

    Art. 103. 1. 2. 3.
  104. 104

    Art. 104.

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    AI-assisted research summary: Article 104 contains only enumerated placeholders and no substantive rule in the provided text.

    Art. 104. 1. 1) 2) a) b) 2. 1) 2) 3. 1) 2) 4.
  105. 105

    Art. 105.

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    AI-assisted research summary: Art. 105.

    Art. 105.
  106. 106

    Art. 106.

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    AI-assisted research summary: This article is a heading for a section on the transfer of assets and liabilities, including in reorganizations.

    Art. 106. 1. 1) 2) 2. 3. Rozdział 2 Zbycie aktywów i zobowiązań, w tym w ramach reorganizacji
  107. 107

    Art. 107.

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    AI-assisted research summary: Art. 107. 1) a) b) 2) 3)

    Art. 107. 1) a) b) 2) 3)
  108. 108

    Art. 108.

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    AI-assisted research summary: Art. 108. 1) 2)

    Art. 108. 1) 2)
  109. 109

    Art. 109.

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    AI-assisted research summary: Article 109 is shown only as a numbered structure with no substantive rule text in the source provided.

    Art. 109. 1. 1) 2) 2. 1) 2)
  110. 110

    Art. 110.

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    AI-assisted research summary: Article 110 appears as a heading, followed by Chapter 3 titled “Groups with multiple controlling units.”

    Art. 110. 1. 2. 3. 1) 2) 4. 5. Rozdział 3 Grupy o kilku jednostkach dominujących
  111. 111

    Art. 111.

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    AI-assisted research summary: Article 111 is shown here only as a numbered structure in the provided text.

    Art. 111. 1. 1) 2) 2. 1) 2) a) b) 3. 1) 2) 3) 4) 5) a) b) 4. 5. 6.
  112. 112

    Art. 112.

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    AI-assisted research summary: Article 112 is a heading for special tax rules on determining qualified income (or loss) of the top-tier parent entity.

    Art. 112. 1. 1) 2) 2. 3. 4. 5. Dział IX Szczególne systemy opodatkowania Rozdział 1 Szczególne zasady ustalania kwalifikowanego dochodu (straty) jednostki dominującej najwyższego szczebla
  113. 113

    Art. 113.

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    AI-assisted research summary: Article 113 is presented as a numbered structure, but the text provided does not state any substantive rule.

    Art. 113. 1. 1) a) b) 2) a) b) 2. 3. 4. 5. 1) 2) 6.
  114. 114

    Art. 114.

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    AI-assisted research summary: This excerpt shows only the article heading and chapter title; no operative rule is visible here.

    Art. 114. 1. 1) a) b) c) 2) a) b) 2. 3. 1) 2) 4. 5. 6. 7. 8. 1) 2) 9. Rozdział 2 Systemy podatku od osób prawnych oparte na opodatkowaniu wypłaty zysków
  115. 115

    Art. 115.

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    AI-assisted research summary: Art. 115. 1. 2. 1) a) b) 2)

    Art. 115. 1. 2. 1) a) b) 2)
  116. 116

    Art. 116.

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    AI-assisted research summary: Art. 116. 1. 2. 1) 2) 3.

    Art. 116. 1. 2. 1) 2) 3.
  117. 117

    Art. 117.

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    AI-assisted research summary: Article 117 is shown only as a heading with no substantive rule text in the provided excerpt.

    Art. 117. 1. 2. 3. 1) 2) 3) 4. 5. 6. 7. 1) 2) 1) 2) 8. Rozdział 3 Jednostki inwestycyjne Oddział 1 Jednostka inwestycyjna i ubezpieczeniowa jednostka inwestycyjna jako jednostka transparentna podatkowo
  118. 118

    Art. 118.

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    AI-assisted research summary: Art. 118. 1. 1) 2) 2. 1) 2) 3. 4. 5. Oddział 2 Metoda opodatkowania wypłaty zysków

    Art. 118. 1. 1) 2) 2. 1) 2) 3. 4. 5. Oddział 2 Metoda opodatkowania wypłaty zysków
  119. 119

    Art. 119.

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    AI-assisted research summary: The text shown contains only article numbering and no substantive rule is stated.

    Art. 119. 1. 1) 2) 2. 3. 4.
  120. 120

    Art. 120.

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    AI-assisted research summary: Art. 120. 1. 1) 2) 3) 2.

    Art. 120. 1. 1) 2) 3) 2.
  121. 121

    Art. 121.

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    AI-assisted research summary: Art. 121. 1. 1) 2) 3) 4) 2.

    Art. 121. 1. 1) 2) 3) 4) 2.
  122. 122

    Art. 122.

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    AI-assisted research summary: Art. 122. 1. 2.

    Art. 122. 1. 2.
  123. 123

    Art. 123.

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    AI-assisted research summary: Article 123 contains only a heading for a section on safe harbors and special rules in the initial period.

    Art. 123. Dział X Bezpieczne przystanie oraz przepisy szczególne w okresie początkowym Rozdział 1 Bezpieczne przystanie
  124. 124

    Art. 124.

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    AI-assisted research summary: Article 124 is shown as a numbered list of items 1–7.

    Art. 124. 1. 1) 2) 2. 3. 4. 5. 6. 7.
  125. 125

    Art. 125.

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    AI-assisted research summary: The text only shows article numbering fragments and does not state a substantive rule.

    Art. 125. 1. 1) 2) 2. 1) 2)
  126. 126

    Art. 126.

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    AI-assisted research summary: Article 126 is listed with three numbered points, but no rule text is provided here.

    Art. 126. 1) 2) 3)
  127. 127

    Art. 127.

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    AI-assisted research summary: This excerpt only shows Article 127 numbering and a chapter heading; it does not state a substantive rule.

    Art. 127. 1. 1) 2) 3) 2. 1) 2) 3) 3. 4. 5. Rozdział 2 Bezpieczne przystanie w początkowym okresie działalności grupy
  128. 128

    Art. 128.

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    AI-assisted research summary: Article 128 in the provided text contains only numbering fragments and no substantive rule.

    Art. 128. 1. 1) 2) 2. 3. 4.
  129. 129

    Art. 129.

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    AI-assisted research summary: Article 129 is labeled as a section on special rules for deferred tax in the first tax year.

    Art. 129. 1. 1) 2) 2. 3. 4. 5. Rozdział 3 Przepisy szczególne w zakresie podatku odroczonego w pierwszym roku podatkowym
  130. 130

    Art. 130.

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    AI-assisted research summary: The excerpt contains only article numbering and no substantive rule text.

    Art. 130. 1. 2. 1) 2) 3) 3. 4. 5.
  131. 131

    Art. 131.

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    AI-assisted research summary: Article 131 is shown, but the provided text does not state any substantive rule.

    Art. 131. 1. 2. 1) 2) 3) 4) 5)
  132. 132

    Art. 132.

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    AI-assisted research summary: Art. 132. 1) 2) Dział XI Przepisy administracyjne

    Art. 132. 1) 2) Dział XI Przepisy administracyjne
  133. 133

    Art. 133.

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    AI-assisted research summary: Art. 133. 1. 2. 3. 4. 1) 2) 5. 6. 7. 8. 9. 1) 2) 3) 4) 5) a) b) c) d) 6) 7) 10.

    Art. 133. 1. 2. 3. 4. 1) 2) 5. 6. 7. 8. 9. 1) 2) 3) 4) 5) a) b) c) d) 6) 7) 10.
  134. 134

    Art. 134.

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    Art. 134. 1. 1) 2) 3) 2. 3. 4. 5. 6. 1) 2) 3) 4)
  135. 135

    Art. 135.

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    Art. 135. 1. 2. 3. 4. 5.
  136. 136

    Art. 136.

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    Art. 136.
  137. 137

    Art. 137.

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    AI-assisted research summary: The provided excerpt contains only the article heading and numbering, without a substantive rule text.

    Art. 137. 1. 2. 3. 4. 5. Dział XII Zmiany w przepisach
  138. 138

    Art. 138.

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    Art. 138. 1) 15b) 2) 2c.
  139. 139

    Art. 139.

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    AI-assisted research summary: Art. 139. 1) 12. 2) a) 1. b) 1ba. c) 1d. 3) 4. 4) a) 20) b) 13)

    Art. 139. 1) 12. 2) a) 1. b) 1ba. c) 1d. 3) 4. 4) a) 20) b) 13)
  140. 140

    Art. 140.

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    AI-assisted research summary: The supplied text is only a fragment of Article 140 and does not state a substantive rule.

    Art. 140. 1) a) 4a) 6) b) 1a) 2)
  141. 1c

    § 1c.

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    AI-assisted research summary: This text only shows the section label and a chapter heading about a tax opinion on top-up taxation.

    § 1c. 3) 3) 4) Rozdział 1b Opinia w sprawie opodatkowania wyrównawczego
  142. 14t

    Art. 14t.

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    Art. 14t.
  143. 1

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    § 1.
  144. 2

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    AI-assisted research summary: Section marker only; no substantive rule is stated in the provided text.

    § 2.
  145. 3

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    § 3.
  146. 4

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    AI-assisted research summary: § 4.

    § 4.
  147. 14u

    Art. 14u.

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    Art. 14u.
  148. 1

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    AI-assisted research summary: § 1. 1) 2) 3)

    § 1. 1) 2) 3)
  149. 2

    § 2.

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    AI-assisted research summary: § 2. 1) 2) 3) a) b) c) d) e) f) g) h) i) j)

    § 2. 1) 2) 3) a) b) c) d) e) f) g) h) i) j)
  150. 3

    § 3.

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    § 3.
  151. 4

    § 4.

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    AI-assisted research summary: § 4. 1) 2)

    § 4. 1) 2)
  152. 5

    § 5.

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    § 5. 1) 2)
  153. 6

    § 6.

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    § 6.
  154. 7

    § 7.

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    § 7.
  155. 8

    § 8.

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    § 8.
  156. 9

    § 9.

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    AI-assisted research summary: § 9. 1) 2)

    § 9. 1) 2)
  157. 10

    § 10.

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    AI-assisted research summary: § 10.

    § 10.
  158. 11

    § 11.

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    AI-assisted research summary: § 11.

    § 11.
  159. 14v

    Art. 14v.

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    AI-assisted research summary: Art. 14v.

    Art. 14v.
  160. 1

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    § 1.
  161. 2

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    § 2.
  162. 14w

    Art. 14w.

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    Art. 14w.
  163. 14x

    Art. 14x.

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    Art. 14x.
  164. 1

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    § 1.
  165. 2

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    § 2.
  166. 3

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    § 3.
  167. 14y

    Art. 14y.

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    Art. 14y.
  168. 1

    § 1.

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    § 1.
  169. 2

    § 2.

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    § 2.
  170. 14z

    Art. 14z.

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    Art. 14z.
  171. 1

    § 1.

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    § 1.
  172. 2

    § 2.

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    AI-assisted research summary: § 2.

    § 2.
  173. 3

    § 3.

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    AI-assisted research summary: This section cites Article 14za.

    § 3. Art. 14za.
  174. 1

    § 1.

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    § 1.
  175. 2

    § 2.

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    § 2.
  176. 3

    § 3.

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    § 3.
  177. 4

    § 4.

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    § 4.
  178. 5

    § 5.

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    AI-assisted research summary: § 5.

    § 5.
  179. 6

    § 6.

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    AI-assisted research summary: This provision only references Article 14zb.

    § 6. Art. 14zb.
  180. 1

    § 1.

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    § 1.
  181. 2

    § 2.

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    AI-assisted research summary: This provision only refers to Article 14zc.

    § 2. Art. 14zc.
  182. 1

    § 1.

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    AI-assisted research summary: § 1.

    § 1.
  183. 2

    § 2.

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    AI-assisted research summary: This paragraph points to Article 14zd.

    § 2. Art. 14zd.
  184. 1

    § 1.

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    AI-assisted research summary: § 1. 1) 2)

    § 1. 1) 2)
  185. 2

    § 2.

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    § 2.
  186. 3

    § 3.

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    § 3.
  187. 4

    § 4.

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    § 4.
  188. 5

    § 5.

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    § 5.
  189. 6

    § 6.

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    AI-assisted research summary: This provision only points to Articles 14ze and 14zf.

    § 6. Art. 14ze. Art. 14zf.
  190. 1

    § 1.

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    AI-assisted research summary: § 1.

    § 1.
  191. 2

    § 2.

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    AI-assisted research summary: § 2. Art. 14zg.

    § 2. Art. 14zg.
  192. 1

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    § 1.
  193. 2

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    § 2.
  194. 3

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    § 3.
  195. 4

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    AI-assisted research summary: § 4.

    § 4.
  196. 5

    § 5.

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    AI-assisted research summary: Section 5 only.

    § 5.
  197. 6

    § 6.

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    AI-assisted research summary: This provision only points to Article 14zh.

    § 6. Art. 14zh.
  198. 1

    § 1.

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    AI-assisted research summary: § 1.

    § 1.
  199. 2

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    AI-assisted research summary: § 2.

    § 2.

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