Article L3211-8 of the French Public procurement code
The following are undertakings linked to a contracting entity within the meaning of this Part: 1° Undertakings whose annual accounts are consolidated with those of the contracting entity; 2° Undertakings which are likely to be, directly or indirectly, subject to the dominant influence of the contracting entity within the meaning of the second paragraph of Article L. 1212-2; 3° Undertakings which are likely to exercise a dominant influence over the…