entity

Also defined in

• Regulation (EU) 2025/38 of the European Parliament and of the Council of 19 December 2024 laying down measures to… 32025R0038, Article 2, point (4)
  an entity as defined in Article 6, point (38), of Directive (EU) 2022/2555
• Commission Delegated Regulation (EU) 2024/1366 of 11 March 2024 supplementing Regulation (EU) 2019/943 of the European… 32024R1366, Article 3, point (19)
  entity as defined in Article 6, point (38) of Directive (EU) 2022/2555
• Regulation (EU) 2023/2859 of the European Parliament and of the Council of 13 December 2023 establishing a European… 32023R2859, Article 2, point (1)
  any natural or legal person: (a) that is required to submit the information referred to in Article 1(1), point (a), to a collection body; or (b) 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…
• NIS2 32022L2555, Article 6, point (38)
  a natural or legal person created and recognised as such under the national law of its place of establishment, which may, acting under its own name, exercise rights and be subject to obligations;
• Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational… 32022L2523, Article 3, point (1)
  any legal arrangement that prepares separate financial accounts or any legal person
• Regulation (EC) No 300/2008 of the European Parliament and of the Council of 11 March 2008 on common rules in the field… 32008R0300, Article 3, point (6)
  a person, organisation or enterprise, other than an operator
• Directive 94/22/EC of the European Parliament and of the Council of 30 May 1994 on the conditions for granting and… 31994L0022, Article 1, point (2)
  any natural or legal person or any group of such persons which applies for, is likely to apply for or holds an authorization
• Council Decision 2005/671/JHA of 20 September 2005 on the exchange of information and cooperation concerning terrorist… 02005D0671-20231031, Article 1, point (d)
  (d) ‘group or entity’: terrorist group as defined in Article 2, point (3), of Directive (EU) 2017/541 and the groups and entities listed in the Annex to Council Common Position 2001/931/CFSP ().