control
Definitions over time (1)
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25/12/2019 – 09/01/2024 Article 3, Directive (EU) 2019/2034 Scope: Whole act
1. 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(17), 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(18), or a similar relationship between any natural or legal person and an undertaking;
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 11/11/2026)
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