•  
  •  
 

Keywords

SME definition, SME status, size of a company, enterprise, single economic unit, State Aid

Abstract

Despite the introduction of SME definition in the EU and Polish legal acts, this notion raises a number of doubts in the economic practice, in particular in the context of making certain types of State Aid conditional on possessing status of a micro, small, or medium-sized enterprise. The EU and Polish regulations governing this issue leave a significant interpretation gap, filled by the decisions of national administration and European Commission, as well as judgments of EU and national courts. The aim of this article is to discuss the range of problems related to correct assessment of SME status, taking into account legal provisions and established jurisprudence, in order to avoid negative consequences of any mistakes in this regard.

First Page

73

Last Page

89

Page Count

16

Publisher

University of Warsaw

Share

COinS