companies or firms constituted under civil or commercial law, including public or other companies, cooperative societies and any other legal persons or associations governed by public or private law, save for those which are non-profit making, formed in accordance with the law of a Member State or an OCT and whose registered office, central administration or principal place of business is in a Member State or that OCT; however a company or firm having only its registered office in a Member State or an OCT must be engaged in an activity which has an actual and continuous link with the economy of that Member State or OCT concerned.
družbe ali podjetja, ustanovljena v skladu s civilnim ali gospodarskim pravom, vključujoč javne in druge družbe, zadružna združenja in katere koli druge pravne osebe ali partnerstva, zakonsko urejene v skladu z javnim ali zasebnim pravom, razen tistih, ki so nepridobitne, ustanovljene v skladu s pravom države članice ali ČDO in katerih uradni sedež, centralna uprava ali poglavitni kraj poslovanja je v državi članici ali tej ČDO; vendar mora družba ali podjetje, ki ima le svoj uradni sedež v državi članici ali ČDO, opravljati dejavnosti, ki so dejansko in trajno povezane z gospodarstvom zadevne države članice ali ČDO.