65The definition of an ‘SME’ within the meaning of Annex I to Regulation No 651/2014, in that it leads to the granting of advantages to enterprises falling under that concept, most often through rules providing exceptions to the general rules, must be interpreted strictly (see, to that effect, judgment of 27 February 2014, HaTeFo, C‑110/13, EU:C:2014:114, paragraph 32).
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