OpenLegislation

Division 2.3 Data exchange on legal units and relationships belonging to multinational enterprise groups

United Kingdom

Original text. Later amendments are not shown.

Another step of the data processing is the transmission of information from NSAs to the Commission (Eurostat) on legal units and on relationships of the delivered legal units. Two data sets shall be transmitted to the EuroGroups Register, one data set on legal units, one on relationships. The NSAs shall transmit the following data sets including confidentiality flags for legal units and relationships.

Data set with information on legal units
IDENTIFICATION1.1

Identity number(s)

(including the EGR identity number when relevant for the EGR)

1.2Name
1.3Address (at the most detailed level, including postcode)
1.4OptionalTelephone number, email address, website and information to permit electronic collection of data
1.5Value Added Tax (VAT) registration number or, failing that, other administrative identity number
DEMOGRAPHIC EVENTS1.6Date of incorporation for legal persons or date of official recognition as an economic operator for natural persons
1.7Date on which the legal unit ceased
STRATIFICATION PARAMETERS1.8Legal form
1.9Legal activity status
1.10ConditionalFlag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013
1.11OptionalFlag for special purpose entities within the meaning of points 2.17 to 2.20 of Chapter 2 of Annex A to Regulation (EU) No 549/2013
Data set with information on relationships of ownership and control
CONTROL OF UNITSThe control links can be recorded either top-down (1.20a, 1.21a, 1.22a) or bottom-up (1.20b, 1.21b, 1.22b). Only the first level of control, direct or indirect, is recorded for each unit (the whole chain of control can be obtained by combining these).
1.20aIdentity number(s) of resident legal unit(s) which are controlled by the legal unit.
1.20bIdentity number of the resident legal unit, which controls the legal unit.
1.21aPartially conditionalCountry(ies) of registration, identity number(s), name(s) and address(es) of the non-resident legal unit(s), which are controlled by the legal unit. Conditional for EGR identity number(s).
1.21bPartially conditionalCountry of registration, identity number, name and address of the non-resident legal unit, which controls the legal unit. Conditional for EGR identity number.
1.22aConditionalVAT number(s) of non-resident legal unit(s), which are controlled by the legal unit
1.22bConditionalVAT number of the non-resident legal unit, which controls the legal unit
OWNERSHIP OF UNITSThe ownership can be recorded either top-down (1.23a, 1.24a) or bottom-up (1.23b, 1.24b). The threshold is 10 % or more of direct ownership.
1.23aConditional
  1. (a)

    Identity number(s), and

  2. (b)

    shares (%) of resident legal unit(s) owned by the legal unit

1.23bConditional
  1. (a)

    Identity number(s), and

  2. (b)

    shares (%) of resident legal unit(s), which own(s) the legal unit

1.24aConditional
  1. (a)

    Country(ies) of registration, and

  2. (b)

    EGR identity number(s), and

  3. (c)

    name(s), address(es), and VAT number(s), and

  4. (d)

    shares (%) of non-resident legal unit(s) owned by the legal unit, and

  5. (e)

    date of start – end of the shares.

1.24bConditional
  1. (a)

    Country(ies) of registration, and

  2. (b)

    EGR identity number and

  3. (c)

    name(s), address(es), and VAT number(s), and

  4. (d)

    shares (%) of non-resident legal unit(s), which own(s) the legal unit, and

  5. (e)

    date of start – end of the shares.