participation

Defined in Article 2, Directive 2002/87/EC

Definitions over time (4)

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

   ‘participation’ means a participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (^{15}), or the direct or indirect ownership of 20 % or more of the voting rights or capital of an undertaking;

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

   ‘participation’ means a participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (^{10}), or the direct or indirect ownership of 20 % or more of the voting rights or capital of an undertaking;

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

   ‘participation’ means a participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (^{23}), or the direct or indirect ownership of 20 % or more of the voting rights or capital of an undertaking;

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

   ‘participation’ shall mean a participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (^{16}), or the direct or indirect ownership of 20 % or more of the voting rights or capital of an undertaking;

Used in (20 places in 9 provisions on 11/11/2026)

Directive 2002/87/EC (20 in 9)

Article 2⁵ · Article 3³ · Article 5² · Article 6 · Article 7 · Article 8 · Article 9 · Article 23⁵ · Annex I