It is the smallest combination of legal units - that is an organizational unit producing goods or services, which benefits from a certain degree of authonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations. An enterprise may be a sole legal unit.
Regulation (EC) No 177/2008 of the European Parliament and of the Council of 20 February 2008 establishing a common framework for business registers for statistical purposes and repealing Council Regulation (EEC) No 2186/93
Place of publication: (Dz. Urz. UE L 61 z 05.03.2008, str. 6, z późn. zm.)