located

Defined in Article 3, Benchmark Regulation (BMR)

Definitions over time (1)

  1. 10/12/2019 – today applies on 11/11/2026 Article 3, Benchmark Regulation (BMR) Scope: Whole act

    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)

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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

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