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art_3__para_1__point_j__text_1

‘control’ means the relationship between a parent undertaking and a subsidiary, as described in Article 1 of Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts OJ L 193, 18.7.1983, p. 1. , or a close link between any natural or legal person and an undertaking;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.