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PL
W artykule odniesiono się do nowego rozporządzenia w przedmiocie pomocy de minimis w prawie Unii Europejskiej i wprowadzonego do niego pojęcia „przedsiębiorstwa”. Opisano w nim przymioty przedsiębiorstwa i kryteria uznawania różnych jednostek gospodarczych za jedno przedsiębiorstwo na potrzeby pomocy de minimis.
EN
This paper addresses the new de minimis regulation and outlines the concept of an undertaking, which is used by this regulation. The paper catalogues the features of an undertaking and discusses the new possibilities of classifying an enterprise as a single undertaking for the purposes of de minimis aid.
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