...
‘control’
...
means
...
any
...
rights,
...
contracts
...
or
...
any
...
other
...
means
...
which,
...
either
...
separately
...
or
...
in
...
combination
...
and
...
having
...
regard
...
to
...
the
...
considerations
...
of
...
fact
...
or
...
law
...
involved,
...
confer
...
the
...
pos?
...
sibility
...
of
...
exercising
...
decisive
...
influence
...
on
...
an
...
undertaking,
...
in
...
particular
...
by:
...
(a)
...
ownership
...
or
...
the
...
right
...
to
...
use
...
all
...
or
...
part
...
of
...
the
...
assets
...
of
...
an
...
undertaking;
...
(b)
...
rights
...
or
...
contracts
...
which
...
confer
...
decisive
...
influence
...
on
...
the
...
composition,
...
voting
...
or
...
decisions
...
of
...
the
...
organs
...
of
...
an
...
undertaking.
...
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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 |