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Court of Justice of the European Union · Judgment

C‑110/13HaTeFo GmbH v Finanzamt Haldensleben

Decided
2014-02-27
ECLI
ECLI:EU:C:2014:114
CELEX
62013CJ0110
Finality
Final, the decision cannot be appealed

The court's own keywords

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’.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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