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subcontracting

as defined in Commission Implementing Regulation (EU) No 920/2013 of 24 September 2013 on the…, Article 1, point (k) (Definitions)

the transfer of tasks to one of the following: (i) a legal person; (ii) a natural person who further delegates these tasks or parts thereof; (iii) several natural or legal persons who jointly perform these tasks.

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