...
‘related
...
undertaking’
...
means
...
an
...
affiliated
...
undertaking,
...
within
...
the
...
meaning
...
of
...
Article
...
41
...
of
...
Seventh
...
Council
...
Direc?
...
tive
...
83/349/EEC
...
of
...
13
...
June
...
1983
...
based
...
on
...
the
...
Article
...
44(2)(g)
...
of
...
the
...
Treaty
...
on
...
consolidated
...
accounts
...
(1)
...
and/or
...
an
...
associated
...
undertaking,
...
within
...
the
...
meaning
...
of
...
Article
...
33(1)
...
of
...
that
...
Directive,
...
and/or
...
an
...
undertaking
...
which
...
belong
...
to
...
the
...
same
...
shareholders;
...
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[DIRECTIVE 2009|http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:211:0094:0136:EN:PDF]\\
Date 2009 |