art_41__para__4
From 17 April 2029, Articles 22a, 22b, 22c and 22d shall apply to enterprises which employ fewer than 10 persons and whose annual turnover and annual balance sheet does not exceed EUR 2 million.
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Source: EUR-Lex CELLAR · retrieved 2026-09-08 · Text as consolidated on 2025-10-16; changes after this date are not shown.