A Company's Cross-border Transfer of Seat in the EU After Cartesio

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Publisher :
ISBN 13 :
Total Pages : 83 pages
Book Rating : 4.:/5 (698 download)

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Book Synopsis A Company's Cross-border Transfer of Seat in the EU After Cartesio by : António Frada de Sousa

Download or read book A Company's Cross-border Transfer of Seat in the EU After Cartesio written by António Frada de Sousa and published by . This book was released on 2009 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Cross-border Transfer of Company Seat Within the European Union

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)

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Book Synopsis Cross-border Transfer of Company Seat Within the European Union by : Harangi László

Download or read book Cross-border Transfer of Company Seat Within the European Union written by Harangi László and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

European Cross-Border Mergers and Reorganisations

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Publisher : OUP Oxford
ISBN 13 : 0191630993
Total Pages : 1587 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis European Cross-Border Mergers and Reorganisations by : Jérôme Vermeylen

Download or read book European Cross-Border Mergers and Reorganisations written by Jérôme Vermeylen and published by OUP Oxford. This book was released on 2012-03-29 with total page 1587 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to all techniques available to European companies, European Cross-Border Mergers and Reorganisations is the ideal reference tool for lawyers, auditors, notaries and scholars working in the field. Providing everything a practitioner needs to co-ordinate a successful cross-border merger, the book analyses the EU Directives and how they have been applied in each of the main EU/EEA member states. The diverging rules for each jurisdiction are highlighted and explained enabling quick comparisons to be made between countries for assessing feasibility of the chosen technique. As well as the requirements, formalities and potential pitfalls of cross-border mergers, each country analysis addresses the relevant aspects of corporate, employment and tax law such as informing shareholders and employees, verification of the legality of the merger, and language requirements. The book also considers other cross-border reorganisation techniques, such as demergers, partial demergers, the transfer of branches of activity, the creation of a Societas Europaea, or a Societas Cooperativa Europea, and the cross-boarder transfer of a company's head office or registered office, providing a practical guide to the best possible solution for a practitioner's client. European Cross-Border Reorganisations: Law and Practice is an easy-to-use reference work for legal, tax and audit professionals involved in mergers.

Chapter 2 - Concepts of 'Seat' and 'Seat Transfer'

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Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Chapter 2 - Concepts of 'Seat' and 'Seat Transfer' by : Thomas Biermeyer

Download or read book Chapter 2 - Concepts of 'Seat' and 'Seat Transfer' written by Thomas Biermeyer and published by . This book was released on 2016 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chapter 2 deals with the concept of the company seat and seat transfers. It explains that the seat determines which specific national (company) law will be applicable to a company and that there are two different kinds of seats in the EU which can serve as the connecting factor to the applicable (company) law. The first connecting factor is the registered office and the second is the central administration. The chapter further looks at how the concept of a 'seat' is used in the European Union and illustrates this through the example of Dutch law in order to form an idea of how this is specifically regulated in national law. Thereafter, an analysis is made of how a company's 'seat' can be transferred from one EU Member State to another, and what problems arise in this context.

European Company Law

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Publisher : Cambridge University Press
ISBN 13 : 1108843522
Total Pages : 599 pages
Book Rating : 4.1/5 (88 download)

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Book Synopsis European Company Law by : Nicola de Luca

Download or read book European Company Law written by Nicola de Luca and published by Cambridge University Press. This book was released on 2021-04-15 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt: This successful textbook remains the only offering for students of European company law, and has been fully updated.

Cross-Border Mergers in Europe: Volume 1

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Publisher : Cambridge University Press
ISBN 13 : 1139484524
Total Pages : 371 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Cross-Border Mergers in Europe: Volume 1 by : Dirk Van Gerven

Download or read book Cross-Border Mergers in Europe: Volume 1 written by Dirk Van Gerven and published by Cambridge University Press. This book was released on 2010-03-04 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: This discussion of the Cross-Border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area provides companies and their advisors with useful insight into the legal framework applicable to, and the tax treatment of, cross-border mergers throughout the European Economic Area. Analysis of the Community rules laid down in the Cross-Border Merger Directive and the Community rules on the tax treatment of cross-border mergers is complemented by chapters on the implementing legislation in each Member State, prepared in accordance with a common format and contributed by a practitioner from each state. Annexes contain the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a list of the implementing legislation in each Member State (Annex III).

Research Handbook on European Union Taxation Law

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Publisher : Edward Elgar Publishing
ISBN 13 : 1788110846
Total Pages : 672 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis Research Handbook on European Union Taxation Law by : Christiana HJI Panayi

Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

The Nationality of Corporate Investors under International Investment Law

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Publisher : Bloomsbury Publishing
ISBN 13 : 1509933603
Total Pages : 313 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis The Nationality of Corporate Investors under International Investment Law by : Anil Yilmaz Vastardis

Download or read book The Nationality of Corporate Investors under International Investment Law written by Anil Yilmaz Vastardis and published by Bloomsbury Publishing. This book was released on 2020-10-01 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph offers a detailed and distinctive analysis of corporate nationality under international investment law, covering the ICSID Convention and the investment treaty framework. It takes the reader back to the basics, threading through the concepts of jurisdiction, nationality, and corporate personality to give a clear context to the discussion of corporate nationality under international investment law, at a time when international investment is dominated by multinational business enterprises operating in a globalised economy. The book examines different understandings of corporate personality and nationality under a selection of jurisdictions and public international law. It also offers an in-depth analysis of approaches found in ICSID arbitral awards and in investment treaty practice, distilling the problematic areas and discussing the impacts of the areas of concern. It evaluates the techniques developed to address problems and puts forward suggestions for effective and balanced solutions to the questions of corporate nationality and personal scope of investment protection.

Cross-Border Mergers within the EU

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041140158
Total Pages : 816 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Cross-Border Mergers within the EU by : Harm Van den Broek

Download or read book Cross-Border Mergers within the EU written by Harm Van den Broek and published by Kluwer Law International B.V.. This book was released on 2011-11-25 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of the Regulation on the European Company and the Tenth Council Directive, all Member States are obliged to finally implement the merger arrangements of the 1990 Fiscal Merger Directive, forcefully raising the question of the tax consequences of cross-border mergers. This book is the first to focus in such an extended way on the meaning of the 1990 Directive’s tax provisions in this context. With unique and valuable insights drawn from legislative history documents never examined before, its detailed commentary leads to sound and practical recommendations on cross-border mergers within the EU from a tax law perspective. This book also examines to what extent taxation as a result of mergers is in line with the freedom of establishment and the free movement of capital. Clearly analysing the dangers of advance taxation, double taxation, double non taxation, and additional tax claims as a result of a merger, the book deals with such core elements as the following: the aims of cross-border merger relief schemes; the aims of cross-border merger relief schemes; transfer of losses; exit taxation; taxation of dividend withholding tax; employee participation rights; tax standing of creditors of a transferring company; and taxation of foreign shareholders. With its new insights on tax aspects of mergers within the European Union, this book will be of special value to merging companies and their shareholders, to tax administrations and courts, and to legislators who must properly implement the Merger Directive.

The Impacts of a Cross-border Seat Transfer on Legal Positions of a European Company's Directors and Officers

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Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (952 download)

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Book Synopsis The Impacts of a Cross-border Seat Transfer on Legal Positions of a European Company's Directors and Officers by : Andreas Hoger

Download or read book The Impacts of a Cross-border Seat Transfer on Legal Positions of a European Company's Directors and Officers written by Andreas Hoger and published by . This book was released on 2009 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Transfer of the Registered Office

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Publisher :
ISBN 13 :
Total Pages : 13 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Transfer of the Registered Office by : Gert-Jan Vossestein

Download or read book Transfer of the Registered Office written by Gert-Jan Vossestein and published by . This book was released on 2010 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rather unexpectedly, the process for the adoption of the Fourteenth Company Law Directive on the cross-border transfer of the registered office was recently suspended. This paper discusses the Commission's change in policy. The author examines the Community's competence to adopt a Directive on seat transfer as well as the position of the European Parliament with regard to such a directive. The Commission's reasons for not submitting a proposal for the directive are part of the elaboration. An examination of the economic benefits of the Fourteenth Directive also follows. The Cartesio case, currently pending before the European Court of Justice, is analysed in this respect. The author concludes that the motivation the Commission provides for not submitting a proposal for a fourteenth Directive is not convincing and he states that a Directive on seat transfer should be adopted after all.

The European Fundamental Freedoms

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Publisher : OUP Oxford
ISBN 13 : 0191043524
Total Pages : 305 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis The European Fundamental Freedoms by : Pedro Caro de Sousa

Download or read book The European Fundamental Freedoms written by Pedro Caro de Sousa and published by OUP Oxford. This book was released on 2015-04-23 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Law can be looked at from both an internal legal perspective - reflected in the official discourse supporting legal decisions - and an external perspective - which is pursued by studies that look at the law from the outside as the subject of sociological, economic, or philosophical analysis. This external dimension - related to extra-legal factors that impact the law, such as the institutional environment in which the law is applied - is usually ignored, or not addressed systematically by studies that focus on the internal perspective. By systematically internalizing these 'external' elements into legal theory and practice, contextual approaches lead to the development of better descriptive theories and more attractive normative models of the law, and specifically EU law, than de-contextualized approaches allow for. Additionally, contextual approaches are more self-aware than de-contextualized approaches, since they are able to make sense of the role that legal practice (by judges, legal practitioners, and academics) plays in the development of the law. It is through a contextual approach that Pedro Caro de Sousa develops a general theory of European constitutional law, in particular free movement law and the EU fundamental freedoms. As a contribution to the development of EU constitutionalism, this monograph focuses on the interplay between the different normative concerns behind the EU's market freedoms identified in traditional legal discourse and the various extra-legal and institutional factors that affect how that law is applied and develops in practice. Moving away from traditional studies of free movement law, Caro de Sousa's book offers a fresh approach to free movement law. Rather than proposing normative approaches, he uses this approach to construct a broader thesis: that the EU law of free movement can best be understood as interplay of traditional legal doctrines and practices and the specific institutional environment where this law is applied and developed.

Abuse of EU Law and Regulation of the Internal Market

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Publisher : Bloomsbury Publishing
ISBN 13 : 178225403X
Total Pages : 506 pages
Book Rating : 4.7/5 (822 download)

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Book Synopsis Abuse of EU Law and Regulation of the Internal Market by : Alexandre Saydé

Download or read book Abuse of EU Law and Regulation of the Internal Market written by Alexandre Saydé and published by Bloomsbury Publishing. This book was released on 2014-12-01 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can the concept of abuse of European Union law – which can be defined as undesirable choice of law artificially made by a private citizen – generate so much disagreement among equally intelligent individuals? Seeking to transcend the classical debate between its supporters and adversaries, the present study submits that the concept of abuse of EU law is located on three major fault-lines of EU law, which accounts for the well-established controversies in the field. The first fault-line, which is common to all legal orders, opposes legal congruence (the tendency to yield equitable legal outcomes) to legal certainty (the tendency to yield predictable legal outcomes). Partisans of legal congruence tend to advocate the prohibition of abuses of law, whereas partisans of legal certainty tend to oppose it. The second fault-line is specific to EU law and divides two conceptions of the regulation of the internal market. If economic integration is conceived as the promotion of cross-border competition among private businesses (the paradigm of 'regulatory neutrality'), choices of law must be proscribed as abusive, for they distort business competition. But if economic integration is intended to promote competition among Member States (the paradigm of 'regulatory competition'), choices of law by EU citizens represent a desirable process of arbitrage among national laws. The third and final fault-line corresponds to the tension between two orientations of the economic constitution of the European Union, namely the fear of private power and the fear of public power. Those who fear private power most tend to endorse the prohibition of abuses of law, whereas those who fear public power most tend to reject it. Seen in this way, the concept of abuse of EU law offers a forum in which fundamental questions about the nature and function of EU law can be confronted and examined in a new light. In May 2013, the thesis that this book was based on won the First Edition of the European Law Faculties Association Award for Outstanding Doctoral Thesis.

European Company Law

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Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110725029
Total Pages : 342 pages
Book Rating : 4.1/5 (17 download)

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Book Synopsis European Company Law by : Andrea Vicari

Download or read book European Company Law written by Andrea Vicari and published by Walter de Gruyter GmbH & Co KG. This book was released on 2021-03-08 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides students of European company law courses, scholars and practitioners with an overview. Although company law remains mainly regulated at the level of national laws, it has become important to obtain a systematic view of the main directives in the field of company law, the EU Court of Justice’s jurisprudence, the European Model Company Act and the state of implementation of these directives in the member states of the Union. The book therefore contains, in addition to the illustration of the law laid down by EU legislative bodies and the related soft laws, detailed references to the most important domestic legislations and case laws, in order to make them known and usable as much as possible. Moreover, the book allows identifying the most relevant current legislative trends and the main historical reasons for divergences.

Commercial Law of the European Union

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Publisher : Springer Science & Business Media
ISBN 13 : 9048187745
Total Pages : 486 pages
Book Rating : 4.0/5 (481 download)

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Book Synopsis Commercial Law of the European Union by : Gabriël Moens

Download or read book Commercial Law of the European Union written by Gabriël Moens and published by Springer Science & Business Media. This book was released on 2010-04-23 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: ? The Hon. Michael Kirby AC CMG This splendid book performs the heroic task of introducing readers to the large canvas of the commercial law of the European Union (EU). The EU began as an economic community of six nations but has grown into 27 member states, sharing a signi?cant political, social and legal cohesion and serving almost 500 million citizens. It generates approximately 30% of the nominal gross world product. The EU is a remarkable achievement of trans-national co-operation, given the history (including recent history) of national, racial, ethnic and religious hatred and con?ict preceding its creation. Although, as the book recounts, the institutions of the EU grew directly out of those of the European Economic Community, created in 1957 [1.20], the genesis of the EU can be traced to the sufferings of the Second World War and to the disclosure of the barbarous atrocities of the Holocaust. Out of the chaos and ruins of historical enmities and the shattered cities and peoples that survived those terrible events, arose an astonishing pan- European Movement.

Cross-Border Mergers

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Publisher : Springer Nature
ISBN 13 : 3030227537
Total Pages : 511 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis Cross-Border Mergers by : Thomas Papadopoulos

Download or read book Cross-Border Mergers written by Thomas Papadopoulos and published by Springer Nature. This book was released on 2019-09-28 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume focuses on specific, crucially important structural measures that foster corporate change, namely cross-border mergers. Such cross-border transactions play a key role in business reality, economic theory and corporate, financial and capital markets law. Since the adoption of the Cross-border Mergers Directive, these mergers have been regulated by specific legal provisions in EU member states. This book analyzes various aspects of the directive, closely examining this harmonized area of EU company law and critically evaluating cross-border mergers as a method of corporate restructuring in order to gain insights into their fundamental mechanisms. It comprehensively discusses the practicalities of EU harmonization of cross-border mergers, linking it to corporate restructuring in general, while also taking the transposition of the directive into account. Exploring specific angles of the Cross-border Mergers Directive in the light of European and national company law, the book is divided into three sections: the first section focuses on EU and comparative aspects of the Cross-border Mergers Directive, while the second examines the interaction of the directive with other areas of law (capital markets law, competition law, employment law, tax law, civil procedure). Lastly, the third section describes the various member states’ experiences of implementing the Cross-border Mergers Directive.

Cambridge Yearbook of European Legal Studies, Vol 13, 2010-2011

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Publisher : Bloomsbury Publishing
ISBN 13 : 184731869X
Total Pages : 337 pages
Book Rating : 4.8/5 (473 download)

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Book Synopsis Cambridge Yearbook of European Legal Studies, Vol 13, 2010-2011 by : Catherine Barnard

Download or read book Cambridge Yearbook of European Legal Studies, Vol 13, 2010-2011 written by Catherine Barnard and published by Bloomsbury Publishing. This book was released on 2011-12-15 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the law of the European Convention on Human Rights, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the institutions of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 13 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board: Albertina Albors-Llorens, John Bell, Alan Dashwood, Simon Deakin, David Feldman, Richard Fentiman, Angus Johnston, John Spencer Founding Editors: Alan Dashwood and Angela Ward Ius Commune Prize 2012 Alexandre Saydé wrote Chapter 15 in this volume entitled: 'One Law, Two Competitions: An Enquiry into the Contradictions of Free Movement Law' and we are delighted to announce that he has been awarded the Ius Commune Prize 2012.