parent undertaking
Defined in Article 2, Directive 2002/87/EC
Uses as of 20/11/2003
Definitions over time (1)
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"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;
Other definitions of this term in this act (1)
Each has its own scope, dates and uses. Open one to see when it applies.
Used in (40 places in 15 provisions on 20/11/2003)
Directive 2002/87/EC (40 in 15)
Article 210 · Article 42 · Article 52 · Article 6 · Article 10 · Article 122 · Article 182 · Article 222 · Article 232 · Article 24 · Article 25 · Article 26 · Article 272 · Article 283 · Article 298