Linked enterprises: The Court of Justice of the European Union follows a functional approach of the concept of linked enterprises and states that enterprises may be regarded as such when they constitute a single economic unit (HaTeFo)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Delivered by a Chamber of three judges without an Advocate General's Opinion following a reference for a preliminary ruling by the German Federal Finance Court (Bundesfinanzhof), the judgment of the Court of 27 February 2014 is nevertheless of some interest. In that case, the Court had to rule on the concept of 'affiliated undertakings' within the meaning of Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ 2003 L 124, p. 36, hereinafter the 'SME Recommendation'). Affiliated enterprises are taken into account when calculating the number of employees and the financial amounts used to