<?xml version="1.0" encoding="utf-8"?>
<?taxonomy-generator id="PomdocPro" version="2021.1.1.1" date="2024-03-14 19:40:39"?>
<linkbase 
  xmlns="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
  xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"
>
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/all"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower"
    xlink:href="http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower"
    xlink:type="simple"
  />
  <roleRef
    roleURI="https://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000_extended"
    xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#ias_1_role-610000_extended"
    xlink:type="simple"
  />
  <roleRef
    roleURI="http://www.vallourec.com/2023-12-31/xbrl/role/Anchoring"
    xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#Anchoring"
    xlink:type="simple"
  />
  <roleRef
    roleURI="https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999"
    xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_role-999999"
    xlink:type="simple"
  />
  <definitionLink xlink:role="https://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000_extended" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_StatementOfChangesInEquityAbstract_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityAbstract_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_Equity_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_Equity_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ComprehensiveIncomeAbstract_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_ComprehensiveIncomeAbstract_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="2.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProfitLoss_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_ProfitLoss_0" priority="0" xlink:from="loc_ifrs-full_ComprehensiveIncomeAbstract_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeAbstract_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeAbstract_0" priority="0" xlink:from="loc_ifrs-full_ComprehensiveIncomeAbstract_0" order="2.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_0" priority="0" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges_0" priority="0" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract_0" order="2.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_0" priority="0" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract_0" order="3.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherComprehensiveIncome_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_OtherComprehensiveIncome_0" priority="0" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract_0" order="4.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ComprehensiveIncome_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_ComprehensiveIncome_0" priority="0" xlink:from="loc_ifrs-full_ComprehensiveIncomeAbstract_0" order="3.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="5.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="6.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="7.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="8.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="9.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_Equity_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_Equity_1" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems_0" order="10.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_StatementOfChangesInEquityTable_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <definitionArc xbrldt:closed="true" xlink:type="arc" xbrldt:contextElement="scenario" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" use="optional" xlink:to="loc_ifrs-full_StatementOfChangesInEquityTable_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityAbstract_0" order="2.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ComponentsOfEquityAxis_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" use="optional" xlink:to="loc_ifrs-full_ComponentsOfEquityAxis_0" priority="0" xlink:from="loc_ifrs-full_StatementOfChangesInEquityTable_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_EquityMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" use="optional" xlink:to="loc_ifrs-full_EquityMember_0" priority="0" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" priority="0" xlink:from="loc_ifrs-full_EquityMember_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_IssuedCapitalMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_IssuedCapitalMember_0" priority="0" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_SharePremiumMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharePremiumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_SharePremiumMember_0" priority="0" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="2.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_TreasurySharesMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TreasurySharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_TreasurySharesMember_0" priority="0" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="3.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherReservesMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReservesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_OtherReservesMember_0" priority="0" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="4.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AccumulatedOtherComprehensiveIncomeMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AccumulatedOtherComprehensiveIncomeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_AccumulatedOtherComprehensiveIncomeMember_0" priority="0" xlink:from="loc_ifrs-full_OtherReservesMember_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ReserveOfExchangeDifferencesOnTranslationMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfExchangeDifferencesOnTranslationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_ReserveOfExchangeDifferencesOnTranslationMember_0" priority="0" xlink:from="loc_ifrs-full_AccumulatedOtherComprehensiveIncomeMember_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember_0" priority="0" xlink:from="loc_ifrs-full_AccumulatedOtherComprehensiveIncomeMember_0" order="2.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_RetainedEarningsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_RetainedEarningsMember_0" priority="0" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="5.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_NoncontrollingInterestsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_ifrs-full_NoncontrollingInterestsMember_0" priority="0" xlink:from="loc_ifrs-full_EquityMember_0" order="2.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_ResultatNonDistribuesDesMinoritaires_0" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_ResultatNonDistribuesDesMinoritaires"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_VLR_ResultatNonDistribuesDesMinoritaires_0" priority="0" xlink:from="loc_ifrs-full_NoncontrollingInterestsMember_0" order="1.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_ReservesDesEcartsDeChangeResultantDeLaConversionDesMinoritaires_0" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_ReservesDesEcartsDeChangeResultantDeLaConversionDesMinoritaires"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" use="optional" xlink:to="loc_VLR_ReservesDesEcartsDeChangeResultantDeLaConversionDesMinoritaires_0" priority="0" xlink:from="loc_ifrs-full_NoncontrollingInterestsMember_0" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssueOfEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IssueOfEquity" xlink:from="loc_ifrs-full_StatementOfChangesInEquityAbstract_0" order="11.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsExcludingProfitLossForReportingPeriodMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarningsExcludingProfitLossForReportingPeriodMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RetainedEarningsExcludingProfitLossForReportingPeriodMember" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="12.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReserveOfCashFlowHedgesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfCashFlowHedgesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ReserveOfCashFlowHedgesMember" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="13.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsProfitLossForReportingPeriodMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarningsProfitLossForReportingPeriodMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RetainedEarningsProfitLossForReportingPeriodMember" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParentMember_0" order="14.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DividendsPaid" xlink:from="loc_ifrs-full_StatementOfChangesInEquityAbstract_0" order="15.0"/>
    <loc xlink:type="locator" xlink:label="ReserveDeCouverturesDeFluxDeTresorerieDesMinoritaires" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_ReserveDeCouverturesDeFluxDeTresorerieDesMinoritaires"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ReserveDeCouverturesDeFluxDeTresorerieDesMinoritaires" xlink:from="loc_ifrs-full_NoncontrollingInterestsMember_0" order="16.0"/>
    <loc xlink:type="locator" xlink:label="AutresReservesDesMinoritaires" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_AutresReservesDesMinoritaires"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AutresReservesDesMinoritaires" xlink:from="loc_ifrs-full_NoncontrollingInterestsMember_0" order="17.0"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.vallourec.com/2023-12-31/xbrl/role/Anchoring" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Impactofreclassificationtoassetsheldforsaleanddiscontinuedoperations_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Impactofreclassificationtoassetsheldforsaleanddiscontinuedoperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Impactofreclassificationtoassetsheldforsaleanddiscontinuedoperations_1" priority="0" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_0" order="4.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OperatingExpense_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OperatingExpense"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_AutresProduitsChargesDeLaMargeBrute_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_AutresProduitsChargesDeLaMargeBrute"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_AutresProduitsChargesDeLaMargeBrute_1" priority="0" xlink:from="loc_ifrs-full_OperatingExpense_0" order="5.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Purchaseintangibleplantequipmentbiologicalassets_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Purchaseintangibleplantequipmentbiologicalassets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Purchaseintangibleplantequipmentbiologicalassets_1" priority="0" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_1" order="7.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_0" priority="0" xlink:from="loc_VLR_Purchaseintangibleplantequipmentbiologicalassets_1" order="8.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_OverdraftothershortTermborrowings_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_OverdraftothershortTermborrowings"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProfitLossFromOperatingActivities_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Ebitda_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Ebitda"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Ebitda_1" priority="0" xlink:from="loc_ifrs-full_ProfitLossFromOperatingActivities_1" order="11.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_FinanceIncomeCost_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncomeCost"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Netborrowingcost_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Netborrowingcost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Netborrowingcost_1" priority="0" xlink:from="loc_ifrs-full_FinanceIncomeCost_1" order="16.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_InterestIncomeOnCashAndCashEquivalents_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestIncomeOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_InterestIncomeOnCashAndCashEquivalents_1" priority="0" xlink:from="loc_VLR_Netborrowingcost_1" order="17.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_InterestExpenseOnBorrowings_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_InterestExpenseOnBorrowings_1" priority="0" xlink:from="loc_VLR_Netborrowingcost_1" order="18.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense_1" priority="0" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital_1" order="19.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AdjustmentsForFinanceIncomeCost_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_AdjustmentsForFinanceIncomeCost_0" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense_1" order="20.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AdjustmentsForIncomeTaxExpense_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_AdjustmentsForIncomeTaxExpense_1" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense_1" order="21.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" priority="0" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital_1" order="22.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProfitLoss_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_ProfitLoss_1" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="23.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AdjustmentsForReconcileProfitLoss_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_AdjustmentsForReconcileProfitLoss_0" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="24.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Adjustmentsforfinanceincomecost_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Adjustmentsforfinanceincomecost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Adjustmentsforfinanceincomecost_1" priority="0" xlink:from="loc_ifrs-full_AdjustmentsForFinanceIncomeCost_0" order="25.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_PurchaseOfBiologicalAssets_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfBiologicalAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_PurchaseOfBiologicalAssets_0" priority="0" xlink:from="loc_VLR_Purchaseintangibleplantequipmentbiologicalassets_1" order="26.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_0" priority="0" xlink:from="loc_VLR_Purchaseintangibleplantequipmentbiologicalassets_1" order="27.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_Proceedsintangibleplantequipmentbiologicalassets_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Proceedsintangibleplantequipmentbiologicalassets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_Proceedsintangibleplantequipmentbiologicalassets_1" priority="0" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_1" order="28.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProceedsFromSalesOfBiologicalAssets_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfBiologicalAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_ProceedsFromSalesOfBiologicalAssets_0" priority="0" xlink:from="loc_VLR_Proceedsintangibleplantequipmentbiologicalassets_1" order="29.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_0" priority="0" xlink:from="loc_VLR_Proceedsintangibleplantequipmentbiologicalassets_1" order="30.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_0" priority="0" xlink:from="loc_VLR_Proceedsintangibleplantequipmentbiologicalassets_1" order="31.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_IncreaseOrDecreaseInEquity_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_IncreaseOrDecreaseInEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_IncreaseOrDecreaseInEquity_1" priority="0" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities_1" order="32.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProceedsFromIssuingShares_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_ProceedsFromIssuingShares_0" priority="0" xlink:from="loc_VLR_IncreaseOrDecreaseInEquity_1" order="33.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_ProceedsFromIssuingOtherEquityInstruments_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromIssuingOtherEquityInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_ProceedsFromIssuingOtherEquityInstruments_0" priority="0" xlink:from="loc_VLR_IncreaseOrDecreaseInEquity_1" order="34.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AdjustmentsForFairValueGainsLosses_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFairValueGainsLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_AdjustmentsForFairValueGainsLosses_1" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="35.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AdjustmentsForUndistributedProfitsOfAssociates_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForUndistributedProfitsOfAssociates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_AdjustmentsForUndistributedProfitsOfAssociates_1" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="36.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherAdjustmentsForNoncashItems_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsForNoncashItems"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_OtherAdjustmentsForNoncashItems_1" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="37.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_1" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="38.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow_0" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="39.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_OtherAdjustmentsToReconcileProfitLoss_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_OtherAdjustmentsToReconcileProfitLoss_0" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="40.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_1" priority="0" xlink:from="loc_VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense_1" order="41.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_IncidenceDesCessionsVariationsDePerimetre_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_IncidenceDesCessionsVariationsDePerimetre"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_IncidenceDesCessionsVariationsDePerimetre_1" priority="0" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities_1" order="42.0"/>
    <loc xlink:type="locator" xlink:label="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_VariationDeTresorerieActive_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_VariationDeTresorerieActive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_VariationDeTresorerieActive_1" priority="0" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_1" order="44.0"/>
    <loc xlink:type="locator" xlink:label="loc_VLR_VariationConcoursBancairesCourants_1" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_VariationConcoursBancairesCourants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" use="optional" xlink:to="loc_VLR_VariationConcoursBancairesCourants_1" priority="0" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_1" order="45.0"/>
    <loc xlink:type="locator" xlink:label="IndustrialCostOfSalesBeforeDepreciation" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_IndustrialCostOfSalesBeforeDepreciation"/>
    <loc xlink:type="locator" xlink:label="AdministrativeResearchAndDistributionCostsBeforeDepreciationAndAmortization" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_AdministrativeResearchAndDistributionCostsBeforeDepreciationAndAmortization"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OperatingExpenseExcludingCostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OperatingExpenseExcludingCostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdministrativeResearchAndDistributionCostsBeforeDepreciationAndAmortization" xlink:from="ifrs-full_OperatingExpenseExcludingCostOfSales" order="48.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="IndustrialCostOfSalesBeforeDepreciation" xlink:from="ifrs-full_CostOfSales" order="49.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:from="ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital" order="50.0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="loc_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_1" xlink:from="AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="51.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ifrs-full_AdjustmentsForProvisions" xlink:from="AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="52.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForInterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ifrs-full_AdjustmentsForInterestExpense" xlink:from="loc_VLR_Adjustmentsforfinanceincomecost_1" order="53.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForInterestIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForInterestIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ifrs-full_AdjustmentsForInterestIncome" xlink:from="loc_VLR_Adjustmentsforfinanceincomecost_1" order="54.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="loc_VLR_OverdraftothershortTermborrowings_1" xlink:from="ifrs-full_CurrentFinancialLiabilities" order="55.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BankOverdraftsClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BankOverdraftsClassifiedAsCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ifrs-full_BankOverdraftsClassifiedAsCashEquivalents" xlink:from="loc_VLR_OverdraftothershortTermborrowings_1" order="57.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:from="loc_VLR_OverdraftothershortTermborrowings_1" order="58.0"/>
    <loc xlink:type="locator" xlink:label="Produitschargesdexploitationnoncourants" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Produitschargesdexploitationnoncourants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="Produitschargesdexploitationnoncourants" xlink:from="loc_ifrs-full_ProfitLossFromOperatingActivities_1" order="59.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" xlink:from="Produitschargesdexploitationnoncourants" order="60.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseOfRestructuringActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpenseOfRestructuringActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ifrs-full_ExpenseOfRestructuringActivities" xlink:from="Produitschargesdexploitationnoncourants" order="61.0"/>
  </definitionLink>
  <definitionLink xlink:role="https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder"/>
    <loc xlink:type="locator" xlink:label="esef_cor_LineItemsNotDimensionallyQualified" xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_cor_LineItemsNotDimensionallyQualified"/>
    <definitionArc xbrldt:closed="true" xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="scenario" xlink:to="esef_cor_LineItemsNotDimensionallyQualified" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="2.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DomicileOfEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DomicileOfEntity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DomicileOfEntity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="4.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LegalFormOfEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LegalFormOfEntity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_LegalFormOfEntity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="5.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CountryOfIncorporation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CountryOfIncorporation" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="6.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AddressOfRegisteredOfficeOfEntity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="7.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PrincipalPlaceOfBusiness" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PrincipalPlaceOfBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PrincipalPlaceOfBusiness" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="8.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="9.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LevelOfRoundingUsedInFinancialStatements" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LevelOfRoundingUsedInFinancialStatements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_LevelOfRoundingUsedInFinancialStatements" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="12.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInventoriesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="13.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="14.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="15.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="16.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashFlowStatementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="17.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="18.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="19.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="20.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="21.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="22.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="23.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="24.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="25.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="26.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSharebasedPaymentArrangementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSharebasedPaymentArrangementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfSharebasedPaymentArrangementsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="27.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="28.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="29.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="30.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="31.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="32.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="33.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="34.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="35.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCollateralExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCollateralExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCollateralExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="36.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="37.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="38.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="39.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="40.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="41.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="42.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="43.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="44.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="46.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="47.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfProvisionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="48.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="49.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherCurrentAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherCurrentAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherCurrentAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="50.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTreasurySharesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="51.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="52.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="53.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="54.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="55.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="56.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="57.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="58.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfLeasesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfLeasesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="59.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="60.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="61.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfMarketRiskExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="62.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="63.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="64.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="65.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfPresentationCurrency" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfPresentationCurrency"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfPresentationCurrency" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="66.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="67.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="68.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAuditorsRemunerationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="69.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="70.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="71.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTreasurySharesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTreasurySharesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTreasurySharesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="72.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="73.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="74.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="75.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDividendsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDividendsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="76.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="77.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="78.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="79.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="80.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="81.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="82.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="83.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="84.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="85.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="86.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfLiquidityRiskExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="87.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="88.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="89.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAdditionalInformationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAdditionalInformationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfAdditionalInformationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="90.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="91.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Goodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Goodwill" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="92.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PropertyPlantAndEquipment" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="93.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="94.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="95.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentBiologicalAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentBiologicalAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentBiologicalAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="96.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DeferredTaxAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="97.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherNoncurrentFinancialAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="98.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentNonfinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentNonfinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherNoncurrentNonfinancialAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="99.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="100.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Inventories" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="101.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="102.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherCurrentFinancialAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="103.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentNonfinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentNonfinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherCurrentNonfinancialAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="104.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="105.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="106.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="107.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Assets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="108.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="109.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncontrollingInterests" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="110.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Equity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="111.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="112.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLongtermProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherLongtermProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherLongtermProvisions" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="113.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DeferredTaxLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="114.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentFinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherNoncurrentFinancialLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="115.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentNonfinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentNonfinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherNoncurrentNonfinancialLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="116.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_LongtermBorrowings" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="117.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="118.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="119.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentFinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherCurrentFinancialLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="120.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentNonfinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentNonfinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherCurrentNonfinancialLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="121.0"/>
    <loc xlink:type="locator" xlink:label="OverdraftothershortTermborrowings" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_OverdraftothershortTermborrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OverdraftothershortTermborrowings" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="122.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentProvisions" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="123.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="124.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="125.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_EquityAndLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="126.0"/>
    <loc xlink:type="locator" xlink:label="Produitschargesdexploitationnoncourants" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Produitschargesdexploitationnoncourants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Produitschargesdexploitationnoncourants" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="127.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="128.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="129.0"/>
    <loc xlink:type="locator" xlink:label="IndustrialCostOfSalesBeforeDepreciation" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_IndustrialCostOfSalesBeforeDepreciation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IndustrialCostOfSalesBeforeDepreciation" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="130.0"/>
    <loc xlink:type="locator" xlink:label="AutresProduitsChargesDeLaMargeBrute" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_AutresProduitsChargesDeLaMargeBrute"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AutresProduitsChargesDeLaMargeBrute" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="131.0"/>
    <loc xlink:type="locator" xlink:label="AdministrativeResearchAndDistributionCostsBeforeDepreciationAndAmortization" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_AdministrativeResearchAndDistributionCostsBeforeDepreciationAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdministrativeResearchAndDistributionCostsBeforeDepreciationAndAmortization" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="132.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="133.0"/>
    <loc xlink:type="locator" xlink:label="Ebitda" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Ebitda"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Ebitda" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="134.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="135.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestIncomeOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestIncomeOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_InterestIncomeOnCashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="136.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_InterestExpenseOnBorrowings" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="137.0"/>
    <loc xlink:type="locator" xlink:label="Netborrowingcost" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Netborrowingcost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Netborrowingcost" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="138.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherFinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherFinanceIncomeCost" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="139.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_FinanceIncomeCost" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="140.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossBeforeTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="141.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="142.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="143.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossFromContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossFromContinuingOperations" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="144.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLoss" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="145.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="146.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="147.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_BasicEarningsLossPerShare" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="148.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DilutedEarningsLossPerShare" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="149.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="150.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="151.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="152.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnCashFlowHedgesBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnCashFlowHedgesBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_GainsLossesOnCashFlowHedgesBeforeTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="153.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="154.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="155.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="156.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="157.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="158.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="159.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="160.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="161.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="162.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="163.0"/>
    <loc xlink:type="locator" xlink:label="Adjustmentsforfinanceincomecost" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Adjustmentsforfinanceincomecost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Adjustmentsforfinanceincomecost" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="164.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="165.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFairValueGainsLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="166.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForUndistributedProfitsOfAssociates" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForUndistributedProfitsOfAssociates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForUndistributedProfitsOfAssociates" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="167.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherAdjustmentsForNoncashItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsForNoncashItems"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherAdjustmentsForNoncashItems" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="168.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="169.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForProvisionDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="170.0"/>
    <loc xlink:type="locator" xlink:label="Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Cashflowsfromusedinoperationsaftercostofnetdebtandincometaxexpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="171.0"/>
    <loc xlink:type="locator" xlink:label="Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Cashflowsfromusedinoperationsbeforecostofnetdebtandincometaxexpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="172.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="173.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInWorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="174.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="175.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="176.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="177.0"/>
    <loc xlink:type="locator" xlink:label="Purchaseintangibleplantequipmentbiologicalassets" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Purchaseintangibleplantequipmentbiologicalassets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Purchaseintangibleplantequipmentbiologicalassets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="178.0"/>
    <loc xlink:type="locator" xlink:label="Proceedsintangibleplantequipmentbiologicalassets" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Proceedsintangibleplantequipmentbiologicalassets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Proceedsintangibleplantequipmentbiologicalassets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="179.0"/>
    <loc xlink:type="locator" xlink:label="IncidenceDesCessionsVariationsDePerimetre" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_IncidenceDesCessionsVariationsDePerimetre"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncidenceDesCessionsVariationsDePerimetre" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="180.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="181.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="182.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="183.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="184.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="185.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="186.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseOrDecreaseInEquity" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_IncreaseOrDecreaseInEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncreaseOrDecreaseInEquity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="187.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="188.0"/>
    <loc xlink:type="locator" xlink:label="Impactofreclassificationtoassetsheldforsaleanddiscontinuedoperations" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_Impactofreclassificationtoassetsheldforsaleanddiscontinuedoperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Impactofreclassificationtoassetsheldforsaleanddiscontinuedoperations" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="189.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="190.0"/>
    <loc xlink:type="locator" xlink:label="VariationDeTresorerieActive" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_VariationDeTresorerieActive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="VariationDeTresorerieActive" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="191.0"/>
    <loc xlink:type="locator" xlink:label="VariationConcoursBancairesCourants" xlink:href="969500P2Q1B47H4MCJ34-2023-12-31.xsd#VLR_VariationConcoursBancairesCourants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="VariationConcoursBancairesCourants" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="192.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="193.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="194.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="195.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="196.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="199.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="200.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="201.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="202.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="203.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PeriodCoveredByFinancialStatements" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PeriodCoveredByFinancialStatements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PeriodCoveredByFinancialStatements" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="204.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BankOverdraftsClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BankOverdraftsClassifiedAsCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_BankOverdraftsClassifiedAsCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="205.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="206.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="207.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRevenueExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRevenueExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfRevenueExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="208.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="209.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="210.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="212.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="213.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBusinessCombinationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="214.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="215.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="216.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="217.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfJointVenturesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="218.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="219.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="220.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="221.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="222.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="223.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="224.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="225.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="226.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="227.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherCurrentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherCurrentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherCurrentLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="228.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="229.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="230.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherNoncurrentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherNoncurrentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherNoncurrentLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="231.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfIFRSCompliance" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfIFRSCompliance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_StatementOfIFRSCompliance" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="232.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="233.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="234.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="235.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="236.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="237.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="238.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="239.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="240.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="241.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="242.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="243.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="244.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="245.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="246.0"/>
  </definitionLink>
</linkbase>