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Today the European Union accounts for over 20 million enterprises active on the European market. 94% of these companies are micro enterprises, occupying less than 10 people, with an annual turnover and a balance sheet of less than 2 million. In this context micro enterprises are called the backbone of the European Union´s economy and power. Additionally, within the financial and economic crisis, European micro enterprises show consistent survival and birth rates based on their flexibility, creativity, independence and diversity. As a consequence, micro enterprises recently may benefit from a huge number of sophisticated supporting instruments established at EU-level. The aim of this book is therefore, firstly, to analyze actual protection and supporting measurements developed at EU-level for micro enterprises. Secondly, the acceptance of European supporting tools for micro enterprises in Austria, Germany and Switzerland is investigated.

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Trainee tax consultant BFP Graz, Austria; University of Applied Sciences in International Business Relations and University of Applied Sciences in European Studies (Fachhochschulstudiengänge Burgenland, Austria) 2005 - 2010; Student at Hogeschool-Universiteit Brussel 2009; Student at Haaga-Helia University of Applied Sciences Helsinki 2007

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