Companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the Union shall, for the purposes of this Subsection, be treated in the same way as natural persons who are nationals of Member States.
Cuideachtaí nó gnólachtaí a foirmíodh i gcomhréir le dlí Ballstáit agus a bhfuil a n-oifig chláraithe, a riarachán lárnach nó a bpríomháit ghnó acu san Aontas, déileálfar leo, chun críocha na Foroinne seo, ar an gcuma chéanna le daoine nádúrtha is náisiúnaigh de Bhallstáit.