{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-127",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/article-127.json",
  "legislation": "eur/2015/2447",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "article/127",
  "kind": "article",
  "number": "127",
  "heading": "General provisions(Article 70(3)(d) of the Code)",
  "text": "1. For the purposes of this Chapter, two persons shall be deemed to be related if one of the following conditions is fulfilled:\n(a) they are officers or directors of the other person’s business;\n(b) they are legally recognised partners in business;\n(c) they are employer and employee;\n(d) a third party directly or indirectly owns or controls or holds 5% or more of the outstanding voting stock or shares of both of them;\n(e) one of them directly or indirectly controls the other;\n(f) both of them are directly or indirectly controlled by a third person;\n(g) together they control a third person directly or indirectly;\n(h) they are members of the same family.\n2. Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria referred to in paragraph 1.\n3. For the purposes of paragraph 1(e),(f) and (g) one person is deemed to control another when the former is legally or operationally in a position to exercise direction over the latter.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/article/127",
    "retrieved_at": "2026-11-01T14:46:10.501600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}