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+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:
(a)
balance sheet total: EUR 450 000 ;
(b)
net turnover: EUR 900 000 ;
(c)
average number of employees during the financial year: 10. 1. Panoramica
1.1 Riferimenti1.2 Requisiti identificati1.3 Standard correlati2. Requisiti identificati
3. Standard correlati
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