(18)When defining SMEs, Member States could give due consideration to Directive 2013/34/EU of the European Parliament and of the Council 5 or the Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises 6 .
Recital 18
- 6 Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises ( OJ L 124, 20.5.2003, p. 36 ). ↩
- 5 Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC ( OJ L 182, 29.6.2013, p. 19 ). ↩