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Author: Iris Wuisman
Publisher:
ISBN: 9789492766557
Category :
Languages : en
Pages : 136
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Book Description
This cahier provides an overview of the freedom of establishment, one of the four freedoms central to the European Union?s single market. The book first contextualizes corporate mobility within a broader economic discussion on market access before turning to the private international law dilemmas posed by legal entities moving across borders. Next, the foundational work done to include the freedom of establishment in EU legislation is explained. The book then presents the limitations that can be imposed on this freedom and the growing body of CJEU case law that has interpreted the scope of these limitations, thereby providing the contours of the freedom of establishment itself. The book subsequently delves into the mechanisms provided under EU secondary legislation to enable legal entities to exercise their freedom of establishment, focusing particularly on cross-border mergers and the Societas Europaea. The last chapters of the book are devoted to cross-border divisions and ongoing developments in European company law that are material to freedom of establishment, most notably the 2018 proposal for a legislative framework for cross-border divisions and cross-border conversions. 0While primarily targeted at students, we hope that this book will also be of interest to anyone who seeks to have a deeper understanding of the freedom of establishment of companies, the motivations for exercising this freedom and the mechanisms that can be used to do so.
Author: Iris Wuisman
Publisher:
ISBN: 9789492766557
Category :
Languages : en
Pages : 136
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Book Description
This cahier provides an overview of the freedom of establishment, one of the four freedoms central to the European Union?s single market. The book first contextualizes corporate mobility within a broader economic discussion on market access before turning to the private international law dilemmas posed by legal entities moving across borders. Next, the foundational work done to include the freedom of establishment in EU legislation is explained. The book then presents the limitations that can be imposed on this freedom and the growing body of CJEU case law that has interpreted the scope of these limitations, thereby providing the contours of the freedom of establishment itself. The book subsequently delves into the mechanisms provided under EU secondary legislation to enable legal entities to exercise their freedom of establishment, focusing particularly on cross-border mergers and the Societas Europaea. The last chapters of the book are devoted to cross-border divisions and ongoing developments in European company law that are material to freedom of establishment, most notably the 2018 proposal for a legislative framework for cross-border divisions and cross-border conversions. 0While primarily targeted at students, we hope that this book will also be of interest to anyone who seeks to have a deeper understanding of the freedom of establishment of companies, the motivations for exercising this freedom and the mechanisms that can be used to do so.
Author: Diana Druta
Publisher: Diana Druta
ISBN:
Category : Business & Economics
Languages : en
Pages : 158
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Book Description
The transfer of companies’ registered office about production activities of goods and services, it is an operation in which both the EU doctrine and case law have increasingly been converging during last decade. It matches to the phenomenon of company’s “localization” (and de-localization) as a strategic leverage for managing issues into European economic system. The practice is clearly recalling the companies’ freedom of establishment for economic reasons (and tax) as the engine of the European integration that guarantees to companies the way to survive to a global market and the possibility to develop their economic strategy as well as the greater competition with foreign companies.
Author: Péter Metzinger
Publisher:
ISBN: 9789632950471
Category : Corporation law
Languages : en
Pages : 206
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Book Description
Author: Ulf Bernitz
Publisher: Oxford University Press
ISBN: 0199591458
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
A collection of essays examining the conflict between EU law and company law, covering a broad range of topics including takeovers, mergers and restructuring, sovereign wealth funds, and proportionality of ownership and control.
Author:
Publisher: GRIN Verlag
ISBN: 3346370747
Category : Business & Economics
Languages : en
Pages : 19
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Book Description
Academic Paper from the year 2020 in the subject Business economics - Law, grade: 4,75 / 5, Vrije University Brussel, language: English, abstract: This text analyses why the Four European Freedoms are such important elements of the development of the EU. In our daily life it seems to be normal that we can travel from one European Member State to another without any passport or custom control; that we can live, work, study and do business everywhere in the EU. In every Member State at least more than two-thirds and overall 81% support the related Freedom of "Free Movement of Persons". The Freedom of Movement of Persons is one of the "Four Freedoms" that are fundamental for the EU.
Author: Beate Sjåfjell
Publisher: Kluwer Law International B.V.
ISBN: 9041127682
Category : Law
Languages : en
Pages : 594
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Book Description
No one doubts any longer that sustainable development is a normative imperative. Yet there is unmistakably a great reluctance to acknowledge any legal basis upon which companies are obliged to forgo 'shareholder value' when such a policy clearly dilutes responsibility for company action in the face of continuing environmental degradation. Here is a book that boldly says: 'Shareholder primacy' is wrong. Such a narrow, short-term focus, the author shows, works against the achievement of the overarching societal goals of European law itself. The core role of EU company and securities law is to promote economic development, notably through the facilitation of market integration, while its contributory role is to further sustainable development through facilitation of the integration of economic and social development and environmental protection. There is a clear legal basis in European law to overturn the poorly substantiated theory of a 'market for corporate control' as a theoretical and ideological basis when enacting company law. With rigorous and persuasive research and analysis, this book demonstrates that: European companies should have legal obligations beyond the maximization of profit for shareholders; human and environmental interests may and should be engaged with in the realm of company law; and company law has a crucial role in furthering sustainable development. As a test case, the author offers an in-depth analysis of the Takeover Directive, showing that it neither promotes economic development nor furthers the integration of the economic, social and environmental interests that the principle of sustainable development requires. This book goes to the very core of the ongoing debate on the function and future of European company law. Surprisingly, it does not make an argument in favour of changing EU law, but shows that we can take a great leap forward from where we are. For this powerful insight - and the innumerable recognitions that support it - this book is a timely and exciting new resource for lawyers and academics in 'both camps' those on the activist side of the issue, and those with company or official policymaking responsibilities.
Author: Paschalis Paschalidis
Publisher: OUP Oxford
ISBN: 0191638137
Category : Law
Languages : en
Pages : 334
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Book Description
Freedom of establishment is one of the four fundamental freedoms of the European Union. The principle is that natural persons who are European Union Citizens, and legal entities formed in accordance with the law of a Member State and having its registered office, central administration or principal place of business within the EU, may take up economic activity in any Member State in a stable and continuous form regardless of nationality or mode of incorporation. This book examines the way in which EU law has influenced how national courts in Europe assert jurisdiction in cross-border corporate disputes and insolvencies, and the mechanism which allows them to decide which national law should apply to the substance of the dispute. The book also considers the potential for EU Member States to compete for devising national corporate and insolvency legislation that will attract incorporations or insolvencies. Central to the book is the concept of national choice of law. In considering the impact of freedom of establishment on private international law for corporations, the book uniquely analyses both corporate and insolvency law together, presenting the topic in the broadest possible sense. Importantly, the doctrine of abuse in corporate and insolvency law is covered, raising the question of 'forum shopping' and regulatory competition which underpins the intersection between freedom of establishment and private international law. Through examination of the most recent and leading judgments of the European Court of Justice in Centros and Cadbury Schweppes, the book derives certain conclusions as to the operation of the doctrine of abuse and the limits thereof in the context of freedom of establishment. Being the first in the field to examine the leading ECJ cases of Inspire Art, Sevic and Cartesio regarding the real seat doctrine, the book makes the judgment that there is no incompatibility as such between the doctrine and the freedom of establishment. Ultimately, the book analyses to what extent diversity in the corporate and insolvency laws of the Member States should be preserved, so as to encourage competition between jurisdictions in Europe.
Author: Rabie AL Ali
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
It is not clear from Art 49 of the treaty on the functioning of European Union whether free movement of companies through primary establishment permissible or not; this is due to the absence of the treaty on the functioning of European Union from such freedom unlike the free movement of companies through secondary establishment that has a explicit provision in the treaty which guaranty such freedom. In addition to the ambiguous in the provisions of treaty about the free movement of companies through primary establishment; the state of the European Court of Justice in the interpretation of the articles of freedom of establishment is not stable because it was differ from the case to another. Daily Mail was the beginning, strict interpretation to the articles of freedom of establishment and its lead to denied the right of free movement of companies through primary establishment but this attitude of the European Court of Justice was change in subsequent cases Such as Centros, Überseering and Inspire. These cases paved the way to practicing the right of free movement of companies that establish inside the European Union through primary establishment by the recognition of this right from the European Court of Justice but Cartesio case opened the debate again and state that the on-going saga between denial and recognition does not end finally.
Author: Koen Geens
Publisher: Leuven University Press
ISBN: 9058678059
Category : Corporate governance
Languages : en
Pages : 377
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Book Description
The harmonization of company law has always been on the agenda of the European Union. Besidesthe protection of third parties affected by business transactions, the founders had two other objectives: first, promoting freedom of establishment, and second, preventing the abuse of such freedom. The European Commission issued its Company Law Action Plan in 2003. In this volume researchers of the Jan Ronse Institute for Company Law of the Katholieke Universiteit Leuven present five chapters on the main priorities of the Action Plan: capital and creditor protection,corporate governance, one share one vote, financial reporting, and corporate mobility. The book also includes responses and ensuing discussions by reputed European company law experts.
Author: D.S. Smit
Publisher: Kluwer Law International B.V.
ISBN: 9041140743
Category : Law
Languages : en
Pages : 822
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Book Description
In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
