DEFINITION OF MICRO, SMALL AND MEDIUM ENTERPRISE UNDER THE GUIDELINES OF THE EUROPEAN UNION

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By: MONIKA RACZYƃSKA
JEL: M13
Keywords: SMEs, Definition, UE

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.

Thesis: The definition of micro, small and medium enterprises under the European Union guidelines requires special attention when applying for EU funding.

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.

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.