{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IX/section-3/division-2/part-A/division-2.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IX/section-3/division-2/part-A/division-2.3.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/IX/section/3/division/2/part/A/division/2.3",
  "kind": "division",
  "number": "2.3",
  "heading": "Data exchange on legal units and relationships belonging to multinational enterprise groups",
  "text": "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.\nData set with information on legal units\nIDENTIFICATION\n1.1\nIdentity number(s)\n(including the EGR identity number when relevant for the EGR)\n1.2\nName\n1.3\nAddress (at the most detailed level, including postcode)\n1.4\nOptional\nTelephone number, email address, website and information to permit electronic collection of data\n1.5\nValue Added Tax (VAT) registration number or, failing that, other administrative identity number\nDEMOGRAPHIC EVENTS\n1.6\nDate of incorporation for legal persons or date of official recognition as an economic operator for natural persons\n1.7\nDate on which the legal unit ceased\nSTRATIFICATION PARAMETERS\n1.8\nLegal form\n1.9\nLegal activity status\n1.10\nConditional\nFlag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013\n1.11\nOptional\nFlag 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\nData set with information on relationships of ownership and control\nCONTROL OF UNITS\nThe 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).\n1.20a\nIdentity number(s) of resident legal unit(s) which are controlled by the legal unit.\n1.20b\nIdentity number of the resident legal unit, which controls the legal unit.\n1.21a\nPartially conditional\nCountry(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).\n1.21b\nPartially conditional\nCountry of registration, identity number, name and address of the non-resident legal unit, which controls the legal unit. Conditional for EGR identity number.\n1.22a\nConditional\nVAT number(s) of non-resident legal unit(s), which are controlled by the legal unit\n1.22b\nConditional\nVAT number of the non-resident legal unit, which controls the legal unit\nOWNERSHIP OF UNITS\nThe 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.\n1.23a\nConditional\n(a) Identity number(s), and\n(b) shares (%) of resident legal unit(s) owned by the legal unit\n1.23b\nConditional\n(a) Identity number(s), and\n(b) shares (%) of resident legal unit(s), which own(s) the legal unit\n1.24a\nConditional\n(a) Country(ies) of registration, and\n(b) EGR identity number(s), and\n(c) name(s), address(es), and VAT number(s), and\n(d) shares (%) of non-resident legal unit(s) owned by the legal unit, and\n(e) date of start – end of the shares.\n1.24b\nConditional\n(a) Country(ies) of registration, and\n(b) EGR identity number and\n(c) name(s), address(es), and VAT number(s), and\n(d) shares (%) of non-resident legal unit(s), which own(s) the legal unit, and\n(e) date of start – end of the shares.",
  "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/2020/1197/annex/IX/section/3/division/2/part/A/division/2.3",
    "retrieved_at": "2026-11-01T14:42:28.657754+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."
}