control
Defined in Article 3, Regulation (EC) No 1060/2009
Definitions over time (2)
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For the purpose of this Regulation, the following definitions shall apply:
‘control’ means the relationship between a parent undertaking and a subsidiary, as described in Article 1 of Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts (^{1}), or a close link between any natural or legal person and an undertaking;
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07/12/2009 – 01/01/2019 Article 3, Regulation (EC) No 1060/2009 Scope: Whole act
For the purpose of this Regulation, the following definitions shall apply:
‘control’ means the relationship between a parent undertaking and a subsidiary, as described in Article 1 of Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts (^{16}), or a close link between any natural or legal person and an undertaking;
Used in (45 places in 13 provisions on 12/11/2026)
Regulation (EC) No 1060/2009 (45 in 13)
Recital 26 · Article 32 · Article 64 · Article 6a2 · Article 72 · Article 8c · Article 9 · Article 23c2 · Article 23d2 · Article 24 · Annex I17 · Annex III9 · Annex IV