+Article 3 1.

Article 3 1.

In applying one or more of the options in Article 36, Member States shall define micro-undertakings as undertakings which on their balance sheet dates do not exceed the limits of at least two of the three following criteria:

▼M6

(a) 

balance sheet total: EUR 450 000 ;

(b) 

net turnover: EUR 900 000 ;

▼B

(c) 

average number of employees during the financial year: 10.

1. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes