parent undertaking

Defined in Article 2, Directive 2002/87/EC

Definitions over time (4)

1. 26/06/2021 – today applies on 12/11/2026 Article 2, Directive 2002/87/EC Scope: Whole act

   ‘parent undertaking’ means a parent undertaking as defined in Article 1 of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts (^{14}) or any undertaking which, in the opinion of the competent authorities, effectively exercises a dominant influence over another undertaking;

2. 01/01/2014 – 26/06/2021 Article 2, Directive 2002/87/EC Scope: Whole act

   ‘parent undertaking’ means a parent undertaking as defined in Article 1 of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts (^{9}) or any undertaking which, in the opinion of the competent authorities, effectively exercises a dominant influence over another undertaking;

3. 09/12/2011 – 01/01/2014 Article 2, Directive 2002/87/EC Scope: Whole act

   ‘parent undertaking’ means a parent undertaking as defined in Article 1 of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts (^{22}) or any undertaking which, in the opinion of the competent authorities, effectively exercises a dominant influence over another undertaking;

4. 13/04/2005 – 09/12/2011 Article 2, Directive 2002/87/EC Scope: Whole act

   ‘parent undertaking’ shall mean a parent undertaking within the meaning of Article 1 of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts (^{15}) and any undertaking which, in the opinion of the competent authorities, effectively exercises a dominant influence over another undertaking;

Used in (27 places in 13 provisions on 12/11/2026)

Directive 2002/87/EC (27 in 13)

Article 2⁹ · Article 4² · Article 5² · Article 6 · Article 10 · Article 12² · Article 18² · Article 23² · Article 25 · Article 26 · Article 27² · Article 29 · Annex I