located
Defined in Article 3, Benchmark Regulation (BMR)
Definitions over time (1)
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For the purposes of this Regulation, the following definitions apply:
‘located’ means, in relation to a legal person, the country where that person's registered office or other official address is situated and, in relation to a natural person, the country where that person is resident for tax purposes;
Earlier definition records in this act (1)
Open an entry to see its definitions, dates and uses. Separate scopes and histories are kept intact.
- Article 3(1)(28) Historical · definitions end 10/12/2019
Used in (53 places in 23 provisions on 11/11/2026)
Benchmark Regulation (BMR) (53 in 23)
Recital 30 · Recital 36 · Recital 44 · Recital 45 · Recital 46 · Recital 482 · Recital 49 · Recital 62 · Article 32 · Article 18a2 · Article 19d · Article 202 · Article 23 · Article 23c · Article 2410 · Article 24a3 · Article 30 · Article 31 · Article 329 · Article 332 · Article 342 · Article 35 · Article 516