control

Definitions over time (1)

  1. For the purposes of this Directive the following definitions apply:

    ‘control’, which means the relationship between a ‘parent undertaking’ and a ‘subsidiary’, as defined in Articles 1 and 2 of Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54(3)(g) of the Treaty on consolidated accounts (^{1}) and in all the cases referred to in Article 1(1) and (2) of Directive 83/349/EEC, or a similar relationship between any natural or legal person and an undertaking;

Used in (0 places in 0 provisions on 12/11/2026)

No text uses this concept on 12/11/2026.

2 queries · page built in 2 msInventory f82bbfa3