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INCOME TAX - Income Tax Reconciliation Using Composite Statutory Income Tax Rate Applicable by Tax Jurisdiction (Details) - EUR (€) € in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Reconciliation of average effective tax rate and applicable tax rate [abstract] |  |  |
Income before tax | € 196 | € 203 | € 317
Statutory tax rate applicable to the parent company | 25.80% | 25.80% | 28.40%
Income tax expense calculated at statutory tax rate | € (51) | € (52) | € (90)
Effect of foreign tax rate | 3 | 3 | 15
Changes in recognized and unrecognized deferred tax assets | (7) | 154 | 24
Change in tax laws and rates | (8) | 0 | 0
Other | (4) | 0 | (4)
Income tax (expense) / benefit | € (67) | € 105 | € (55)
Effective income tax rate | 34.00% | (52.00%) | 17.00%
Deferred tax assets | € 252 | € 271 |
Out of period adjustment of current tax | 6 |  |
Out of period adjustment of deferred tax assets | € 6 |  |

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- Definition Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 80 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_80&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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