C-870/24Valsts ieņēmumu dienests v SIA „OUTLETICO”

Domstolens egne nøkkelord

Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Categories of aid which may be considered to be compatible with the internal market – Exemption provided for aid to small and medium-sized enterprises (SMEs) – Article 1 of Annex I – Concept of an ‘enterprise’ – Article 3(3) of Annex I – Concept of ‘linked enterprises’ – Natural person holding the majority of voting rights associated with the shares of an enterprise – Engaging in an economic activity – Actual control exercised through direct or indirect involvement in the management of the enterprise.

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