SME
Definitions over time (1)
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25/07/2024 – 17/04/2025 Article 3, Corporate Sustainability Due Diligence Directive (CSDDD) Scope: Whole act
1. For the purpose of this Directive, the following definitions shall apply:
‘SME’ means a micro, small or a medium-sized undertaking, irrespective of its legal form, that is not part of a large group, as those terms are defined according to Article 3(1), (2), (3) and (7) of Directive 2013/34/EU;
Other definitions of this term in this act (1)
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Used in (0 places in 0 provisions on 12/11/2026)
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