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Deferred tax assets and liabilities - Significant temporary differences (Details) - EUR (€) € in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Temporary differences |  |
Deferred tax liabilities before offsetting | € 8,461 | € 9,315
Deferred tax assets | (8,241) | (8,790)
Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (13,909) | (14,960)
Accumulated impairment |  |
Temporary differences |  |
Accumulated write-downs of deferred tax assets | 5,668 | 6,170
Accelerated tax depreciation |  |
Temporary differences |  |
Deferred tax liabilities before offsetting | 6,028 | 6,707
Derivatives |  |
Temporary differences |  |
Deferred tax liabilities before offsetting | 451 | 788
Derivatives | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (236) | (60)
Difference between the fair value and the carrying amount of assets acquired |  |
Temporary differences |  |
Deferred tax liabilities before offsetting | 305 | 288
Site restoration and abandonment (tangible assets) |  |
Temporary differences |  |
Deferred tax liabilities before offsetting | 265 | 276
Leasing |  |
Temporary differences |  |
Deferred tax liabilities before offsetting | 150 | 162
Leasing | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (198) | (182)
Application of the weighted average cost method in evaluation of inventories |  |
Temporary differences |  |
Deferred tax liabilities before offsetting | 47 | 52
Unused tax losses | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (5,677) | (6,752)
Site restoration and abandonment (provisions for contingencies) | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (1,802) | (1,986)
Timing differences on depreciation and amortization | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (1,567) | (1,710)
Impairment losses | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (1,517) | (1,490)
Accruals for impairment losses and provisions for contingencies | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (1,279) | (1,246)
Employee benefits | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (168) | (161)
Unrealized intercompany profits | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (57) | (68)
Over/Under lifting | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | (124) | (59)
Other temporary differences |  |
Temporary differences |  |
Deferred tax liabilities before offsetting | 1,215 | 1,042
Other temporary differences | Deferred tax assets, gross |  |
Temporary differences |  |
Deferred tax assets | € (1,284) | € (1,246)

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