Judgment of the Court (Seventh Chamber), 27 February 2014
HaTeFo GmbH v Finanzamt Haldensleben
Request for a preliminary ruling from the Bundesfinanzhof
Reference for a preliminary ruling — Company law — Recommendation 2003/361/EC — Definition of micro, small and medium-sized enterprises — Types of enterprises taken into consideration in calculating staff numbers and financial amounts — Linked enterprises — Notion of ‘group of natural persons acting jointly’
Case C‑110/13
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Judgment
ECLI:EU:C:2014:114 |
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