Limite şi provocări în clasificarea întreprinderilor. Criterii europene şi criterii naţionale

The present study aims to identify and analyze challenges in classifying enterprises, both as individual entities and as groups of companies, since having access to some funding schemes is directly dependent on the correct assessment of a company’s type and size. We have chosen as a point of reference the Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises and the corresponding Romanian legislation, consisting of Law no. 346/2004 regarding the stimulation to establish small and medium enterprises, and it is our opinion that it transposes the European legislation with criticizable alterations. The final part of our inquiry overlaps the tax perspective of the subject, given the enterprises’ “affiliation problem” and its consequences.