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sme

as defined in Directive (EU) 2024/1760 of the European Parliament and of the Council of 13…, Article 3(1), point (i) (Definitions)

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;

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