Tax & Legal

Categories: All (2 found)

1. 21.05.2025

   European Commission to further reduce the administrative cos ...

   The European Commission proposes to cut €400 million in annual administrative costs for companies, adding to the €8 billion already targeted through earlier simplification efforts. With a new category of small-mid caps, the measures will ease compliance obligations and thus free resources for growth and investment across the Single Market.

   Categories: From Europe

   Keywords: Small and Medium Enterprises (SME)
2. 27.02.2014

   SME definition not purely formal

   The ECJ has held that if two businesses are linked through personal or other non-contractual relationships and act in concert neither will qualify for SME privileges, even if it meets the formal criteria in isolation and the arrangements in question are not intended as an abuse of SME rules.

   Categories: From Europe

   Keywords: Small and Medium Enterprises (SME), inve ...