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subsidiary

as defined in Directive (EU) 2024/1760 of the European Parliament and of the Council of 13…, Article 3(1), point (e) (Definitions)

a legal person, as defined in Article 2, point (10), of Directive 2013/34/EU, and a legal person through which the activity of a controlled undertaking, as defined in Article 2(1), point (f), of Directive 2004/109/EC of the European Parliament and of the Council, is exercised;

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