An enterprise group
An enterprise group consists of enterprises that are independent in legal terms, but rely on each other economically due to the control and/or ownership links between them. The links between the parent unit and its subsidiaries can be identified within the group.
An enterprise group can be set up as a result of given legal relations or a decisive influence of one enterprise on the activities of another one, also as a consequence of entering into an agreement. Capital relations should not always be the main criterion for the existence of a group – rather a common centre of economic decisions determining the activity strategy. An enterprise group may have more than one decision-making center, especially for making decisions regarding the strategy, production, sales, taxation, financial policy. It constitutes an economic unit as a whole which is empowered to make choices, particularly concerning units which it comprises. Groups of enterprises can often be divided into subgroups.
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community
Place of publication: Dz. Urz. UE L 76 z 30.3.1993, str. 1—11