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control

as defined in Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the…, Article 2, point (14)

(14)‘control’ means the relationship between a parent undertaking and a subsidiary undertaking as ⌦ referred to ⌫ in Article 22 of Directive 2013/34/EU, or a similar relationship between a natural or legal person and an undertaking;

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