Suchen
The Polbud judgment and the freedom of establishment for companies in the European Union: problems and perspectives
The present work provides a study of analysis of the EU Court of Justice’s Polbud judgment on the cross-border conversion. It has been commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee. This study focuses on the implications of the judgment for the freedom of establishment of companies across the EU, including the potential risk of “forum and tax shopping” as well as for the protection of creditors, minority ...
Cross-border mobility of companies and use of digital solutions in company law
In order to facilitate the freedom of establishment for companies, the Commission is proposing rules regarding the use of digital tools and processes throughout companies’ lifecycles and rules regarding cross-border conversions, mergers and divisions. This initial appraisal of the Commission’s impact assessment on the proposals observes that the impact assessment is very wide in scope and hence quite complex, but nevertheless manages to make a persuasive case to back the regulatory action being proposed ...
Upgrading EU Company Law for digital solutions and cross-border operations
Currently, EU company law is partially codified in Directive (EU) 2017/1132 relating to certain aspects of company law. Harmonisation of EU company law is a prerequisite for deploying a fully-fledged digital single market enabling all operators, in particular SMEs, to draw on the potential of the digital economy and to eliminate unnecessary barriers, while safeguarding their rights and providing legal and cyber security. Despite the recent codification and recently amended other pieces of EU company ...
Direkte Besteuerung: Personen- und Unternehmensbesteuerung
Der Bereich der direkten Besteuerung wird nicht unmittelbar durch europäische Rechtsvorschriften geregelt. Dennoch werden im Rahmen mehrerer Richtlinien und der Rechtsprechung des Europäischen Gerichtshofs (EuGH) harmonisierte Standards für die Besteuerung von Unternehmen und Privatpersonen festgelegt. Darüber hinaus wird in einigen Mitteilungen das Anliegen hervorgehoben, Steuerhinterziehung und Doppelbesteuerung zu vermeiden. Möglicherweise wettbewerbsverzerrende Steuervorbescheide („tax rulings ...
Overcapacities in the European Banking Sector
This briefing explores the issue of possible overcapacities in the European Banking Sector that are said to be a factor for the current low level of bank profitability.
Gesellschaftsrecht
Es gibt kein kodifiziertes europäisches Gesellschaftsrecht. Die Mitgliedstaaten verfügen nach wie vor über ihr eigenes Gesellschaftsrecht, das sie von Zeit zu Zeit abändern, um es mit den Richtlinien und Verordnungen der EU in Einklang zu bringen. Es werden kontinuierlich Anstrengungen unternommen, um ein modernes und effizientes Gesellschaftsrecht und einen entsprechenden Corporate-Governance-Rahmen für europäische Unternehmen, Investoren und Arbeitnehmer zu schaffen. Auf diese Weise soll das Unternehmensumfeld ...
Rechte der Arbeitnehmer auf Unterrichtung, Anhörung und Mitbestimmung
Die Europäische Union ergänzt die Tätigkeit der Mitgliedstaaten auf dem Gebiet des Rechts der Arbeitnehmer auf Unterrichtung und Anhörung durch Maßnahmen zur Förderung der Zusammenarbeit zwischen den Mitgliedstaaten bzw. durch den Erlass von Mindestvorschriften in Form von Richtlinien.
Allowing consumers to have a fair share of the benefits resulting from effective competition is one of the targets of competition policy. Better quality and innovative products, more choice and lower prices are the most prominent practical results. However, distortion of competition by antitrust infringements or an inefficient enforcement of competition rules still causes consumer harm. This workshop aims to examine in which areas consumers actually benefit from competition and where there is still ...
Overview of the Agricultural Inputs Sector in the EU
This study analyzes the seed, feed, energy, fertilizer, and plant protection agents farm input sectors from two perspectives: the demand side and the supply side. Average input shares in the EU-27 for seeds and fertilizers declined while they increased for feeds. Market concentration is the largest in the plant protection agents sector followed by the energy sector, and lowest in the feed sector.
Focus on: The Challenges of Connected TV
Connected TV is an internet-enabled TV which for the first time connects linear and non-linear media services in one device. In connected TV the boundaries between online and TV disappear, giving rise to the question of whether the existing regulations are prepared for this. In fact, the Audiovisual Media Services (AVMS) Directive regulating the linear signals is quite strict, but regulations drafted for non-linear services are not adapted to the present and future situation. The big question remains ...