tangible assets
Defined in 2 EU acts of the All group: GBER First ABER Same wording
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GBER, Article 2(29) First adopted 2014-06-17
assets consisting of land, buildings and plant, machinery and equipmentABER, Article 2(55) Same wording adopted 2022-12-14
Same wording as GBER.
assets consisting of land, buildings and plant, machinery and equipment