[[1] Law no. 346/2004 regarding the stimulation of the Establishment and development of small and medium enterprises, art. 7]Search in Google Scholar
[[2] Fiscal Code]Search in Google Scholar
[[3] Decision on the approval of the Methodological Norms for the application of Ordinance 110/2017, pg. 3]Search in Google Scholar
[[4] GEO 42 / 04.04.2020. for the amendment and completion of the Government Emergency Ordinance no. 110/2017 on the Support Program for Small and Medium Enterprises – IMM INVEST Romania, as well as for the approval of the State Aid Scheme for supporting the activity of IMMs in the context of the economic crisis generated by the COVID-19 pandemic]Search in Google Scholar
[[5] The methodological norms for the application of the Government Emergency Ordinance no. 110/2017 on the Support Program for Small and Medium Enterprises - IMM INVEST Romania, 06.04.2020]Search in Google Scholar
[[6] https://dexonline.ro/definitie]Search in Google Scholar
[[7] Law no. 209/2018, with subsequent amendments and completions]Search in Google Scholar
[[8] EC Recommendation 361/2003 on the definition of IMMs]Search in Google Scholar