Hatefo Gmbh v Finanzamt Haldensleben: ECJ 27 Feb 2014

ECJ Judgment Of The Court – Reference for a preliminary ruling – Company law – Recommendation 2003/361/EC – Definition of micro, small and medium-sized enterprises – Types of enterprises taken into consideration in calculating staff numbers and financial amounts – Linked enterprises – Notion of ‘group of natural persons acting jointly’

C-110/13, [2014] EUECJ C-110/13


Updated: 30 November 2021; Ref: scu.521826