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Media type:
E-Article
Title:
Definition of Micro, Small and Medium Enterprise under the Guidelines of the European Union
Contributor:
Raczyńska, Monika
Published:
Editura Universitatii Alexandru Ioan Cuza din Iasi, 2019
Published in:
Review of Economic and Business Studies, 12 (2019) 2, Seite 165-190
Language:
English
DOI:
10.1515/rebs-2019-0098
ISSN:
2068-7249
Origination:
Footnote:
Description:
<jats:title>Abstract</jats:title>
<jats:p>Research problem: It should be remembered that projects co-financed from European Union funds are a special type of projects to which additional guidelines apply. Awareness of the regulation may help enterprises avoid erroneous categorization or loss of SME status resulting in non-awarding or reimbursement of subsidies with tax interest. The problem is still valid, because EU projects are and will be implemented and must preserve the so-called durability. The validity of the topic can be confirmed by the fact that definitional problems appear all the time, which are even dealt with in court.</jats:p>
<jats:p>Thesis: The definition of micro, small and medium enterprises under the European Union guidelines requires special attention when applying for EU funding.</jats:p>
<jats:p>The aim of the article is to present the issues related to the qualification of an entity to the category of micro, small and medium-sized enterprises in the context of using EU funds.</jats:p>
<jats:p>The research methods were applied in the article: in the theoretical part – literature studies, comparative analysis, in the empirical part – case study, causal and effect analysis, descriptive analysis.</jats:p>