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2.

For the purposes of paragraph 1, control may, in particular, take either of the following forms: the direct or indirect holding of more than 50 % of the nominal value of the issued share capital in the legal entity concerned, or of a majority of the voting rights of the shareholders or associates of that entity; the direct or indirect holding, in fact or in law, of decision-making powers in the legal entity concerned.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.