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related undertaking

as defined in Directive (EU) 2018/2001 of the European Parliament and of the Council of 11…, Article 2, point (22)

22.

‘related undertaking’ means affiliated undertakings, within the meaning of Article 41 of the Seventh Council Directive 83/349/EEC of 13 June 1983 based on Article 44(2)(g) of the Treaty on consolidated accounts, and/or associated undertakings, within the meaning of Article 33(1) of that Directive, and/or undertakings which belong to the same shareholders;

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