2.
In the case of entities, which are not subject to Directive 2013/34/EU, ‘affiliated undertaking’ shall mean any undertaking that: may be, directly or indirectly, subject to a dominant influence by the contracting entity; may exercise a dominant influence over the contracting entity; or in common with the contracting entity, is subject to the dominant influence of another undertaking by virtue of ownership, financial participation, or the rules which govern it.
← 1. · All articles · (a) →
Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as consolidated on 2026-01-01; changes after this date are not shown.