Subject: Compatibility with EU law of introducing reporting obligations for companies in receipt of state relief
Some Member States are considering obliging companies in receipt of state relief linked to COVID-19 to publish country-by-country reports.
Can the Commission clarify whether Member States would be complying with EU law if they were to:
1. oblige companies that already carry out non-public country-by-country reporting to publish those reports on their websites?
2. introduce a new and additional public country-by-country reporting requirement at a domestic level, and establish thresholds for that reporting?
3. require companies that already submit reports to the state in which they are headquartered to also file non-public country-by-country reports at a local level?