Insurance and reinsurance undertaking may have to resubmit their data for at least 2 reasons:
a) when the information originally reported has materially changed in relation to the same reporting period after the last submission to the supervisory authorities.
b) when the information originally reported has been rejected by the National Authority or (later on in the process) rejected by the European Authority.

My question is in this case which taxonomy shall be used for the re-submission of data? The taxonomy in force at the reference date of the initial submission, or the last taxonomy?

As an example, if the quarterly submission for Q3 is deemed as invalid by the European Authority, and so has to be resubmitted 3 months after the initial report, then for the re-submission, the entity shall use the taxonomy 2.0.1 (the one used for the initial submission) or the taxonomy 2.1.0 (the last used taxonomy)?