EU Accounting Directive (Directive 2013/34/EU) A48f: Statement in the audit report on compliance with the income tax reporting duty

What does A48f require?

Where an undertaking governed by a Member State's law is subject to statutory audit, the audit report says whether the undertaking fell under the Article 48b income tax reporting duty for the year before the one audited and, where it did, whether the report went out as Article 48d requires.