Cuardaigh

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 ...

This briefing provides an overview of the legal issues arising from the cross-border transfer of companys' seats within the EU as well as of the current legal landscape. It takes stock of the work carried out and the initiatives taken in this field by both the European Parliament and the Commission. It finally supplies a summary of the expertise recently submitted to both the European Parliament and the Commission as well as of the key findings thereof.

The internal market is an area of prosperity and freedom, giving 500 million Europeans access to goods, services, jobs, business opportunities and the cultural richness of 28 Member States. While the construction of an internal market requires continuous efforts, the further deepening of the single market could yield significant gains for EU consumers and businesses, increasing the GDP (gross domestic product) of the EU28 by EUR 235 billion per year, if the remaining barriers were eliminated. Current ...

Two legislative own-initiative reports adopted by Parliament in 2009 (Lehne) and 2012 (Regner) call on the Commission to submit a proposal for a directive on the cross-border transfer of company seats (14th Company Law Directive). The arguments in favour of this approach are set out in detail in this European Added Value Assessment, which draws on the expert research commissioned specifically for the purpose of this assessment. ANNEX I: Legal effects of the requested legislative instrument (Catherine ...