Overview
- Key
- ppwr_kleinstunternehmen
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- PPWR
- Generalisability
- Likely general Mehrere Unionsrechtsakte knüpfen an die Definitionen der Empfehlung 2003/361/EG an; die Größenklasse nach der Bilanzrichtlinie bildet sie nicht ab.
- Description
- The company falls under the definition of a micro-enterprise in Recommendation 2003/361/EC as applicable on 11 February 2025: fewer than 10 persons employed and an annual turnover or annual balance sheet total not exceeding EUR 2 million. The definition differs from the size classes of the Accounting Directive.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| PPWR | Final distributors in the HORECA sector with take-away, micro-enterprises excepted | not Micro-enterprise under Recommendation 2003/361/EC |