truncated enterprise group

Defined in Article 2, Regulation (EC) No 177/2008

Definitions over time (1)

1. 25/03/2008 – today applies on 12/11/2026 Article 2, Regulation (EC) No 177/2008 Scope: Whole act

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

   ‘truncated enterprise group’ shall mean the enterprises and the legal units of a multinational enterprise group, which are resident in the same country. It may comprise only one unit, if the other units are non-resident. An enterprise may be the truncated enterprise group or part thereof.

Used in (7 places in 3 provisions on 12/11/2026)

Regulation (EC) No 177/2008 (7 in 3)

Article 2² · Article 3 · Annex 1⁴