85The concept of a ‘group’ is defined in Article 2(1)(26) of that directive as meaning ‘a parent undertaking and its subsidiaries’. The latter two concepts are, in turn, defined in Article 2(1)(5) and (6) of that directive, by reference to Article 4 of Regulation No 575/2013, which itself refers to Articles 1 and 2 of Directive 83/349, provisions which correspond, in essence, to Article 22(1) to (5) of Directive 2013/34.
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