control

Defined in Article 3, Directive (EU) 2019/2034

Definitions over time (2)

1. 09/01/2024 – today applies on 11/11/2026 Article 3, Directive (EU) 2019/2034 Scope: Whole act

   For the purposes of this Directive, the following definitions apply:

   ‘control’ means the relationship between a parent undertaking and a subsidiary, as described in Article 22 of Directive 2013/34/EU of the European Parliament and of the Council (^{1}), or in the accounting standards to which an investment firm is subject under Regulation (EC) No 1606/2002 of the European Parliament and of the Council (^{2}), or a similar relationship between any natural or legal person and an undertaking;

2. 05/12/2019 – 25/12/2019 Article 3, Directive (EU) 2019/2034 Scope: Whole act

   For the purposes of this Directive, the following definitions apply:

   ‘control’ means the relationship between a parent undertaking and a subsidiary, as described in Article 22 of Directive 2013/34/EU of the European Parliament and of the Council (^{1}), or in the accounting standards to which an investment firm is subject under Regulation (EC) No 1606/2002 of the European Parliament and of the Council (^{2}), or a similar relationship between any natural or legal person and an undertaking;

Used in (12 places in 8 provisions on 11/11/2026)

Directive (EU) 2019/2034 (12 in 8)

Recital 21 · Article 3 · Article 4 · Article 13 · Article 26 · Article 30⁴ · Article 53² · Article 64