(1)
‘entity’ means any natural or legal person: that is required to submit the information referred to in Article 1(1), point (a), to a collection body; or that submits information to a collection body on a voluntary basis pursuant to Article 1(1), point (b), in order for that information to be made accessible on ESAP;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.