subsidiary
Definitions over time (1)
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25/07/2024 – 17/04/2025 Article 3, Corporate Sustainability Due Diligence Directive (CSDDD) Scope: Whole act
1. For the purpose of this Directive, the following definitions shall apply:
‘subsidiary’ means a legal person, as defined in Article 2, point (10), of Directive 2013/34/EU, and a legal person through which the activity of a controlled undertaking, as defined in Article 2(1), point (f), of Directive 2004/109/EC of the European Parliament and of the Council(46), is exercised;
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 12/11/2026)
No text uses this concept on 12/11/2026.