‘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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