agriculture – Exclure les coopératives agricoles de la directive (UE) 2022/2523

This written question concerns the exclusion of agricultural cooperatives from Directive (EU) 2022/2523, which sets minimum standards for the taxation of parent companies and their subsidiaries within the EU. The question seeks clarification on the scope and application of this directive to agricultural cooperatives. The procedure affects agricultural cooperatives and their members, potentially impacting their tax obligations and operational frameworks within the EU. It raises questions about the specific treatment of these entities under the new tax directive.