parent undertaking

Defined in Article 2, Directive (EU) 2025/1 (IRRD)

Definitions over time (1)

  1. 28/01/2025 – today applies on 12/11/2026 Article 2, Directive (EU) 2025/1 (IRRD) Scope: Whole act

    For the purposes of this Directive, the following definitions apply:

    ‘parent undertaking’ means a parent undertaking as defined in Article 13, point (15), of Directive 2009/138/EC;

Used in (55 places in 23 provisions on 12/11/2026)

Directive (EU) 2025/1 (IRRD) (55 in 23)

Recital 12 · Recital 22 · Recital 26 · Recital 27 · Article 27 · Article 5 · Article 75 · Article 112 · Article 12 · Article 15 · Article 164 · Article 174 · Article 38 · Article 422 · Article 48 · Article 522 · Article 69 · Article 702 · Article 714 · Article 73 · Article 74 · Article 768 · Article 833

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