close links
Defined in Article 2, Directive 2005/68/EC
Definitions over time (1)
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For the purposes of this Directive, the following definitions shall apply:
‘close links’ means a situation in which two or more natural or legal persons are linked by: participation, which shall mean the ownership, direct or by way of control, of 20 % or more of the voting rights or capital of an undertaking, or control, 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;
Earlier definition records in this act (1)
Open an entry to see its definitions, dates and uses. Separate scopes and histories are kept intact.
- Article 2(1)(n) Historical · definitions end 21/09/2007