Αναζήτηση

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 ...

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 ...

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 ...

Ο τομέας της άμεσης φορολογίας δεν ρυθμίζεται άμεσα από την ευρωπαϊκή νομοθεσία. Ωστόσο, αρκετές οδηγίες και η νομολογία του Δικαστηρίου της Ευρωπαϊκής Ένωσης (ΔΕΕ) συμβάλλουν στη θέσπιση εναρμονισμένων προτύπων για την φορολογία των επιχειρήσεων και των ιδιωτών. Επιπλέον, ορισμένες ανακοινώσεις τονίζουν ότι πρέπει να καταπολεμείται η φοροδιαφυγή και η διπλή φορολογία. Αντικείμενο πολιτικής συζήτησης αποτελούν και οι φορολογικές αποφάσεις τύπου «tax ruling» για μεγάλες επιχειρήσεις σε ορισμένα κράτη ...

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.

Δεν υφίσταται κωδικοποιημένο ευρωπαϊκό εταιρικό δίκαιο αυτό καθαυτό και τα κράτη μέλη συνεχίζουν να εφαρμόζουν χωριστές νομοθετικές πράξεις περί εταιρειών, οι οποίες ενίοτε τροποποιούνται, ώστε να συμμορφώνονται προς τις οδηγίες και τους κανονισμούς της ΕΕ. Οι συνεχιζόμενες προσπάθειες για τη θέσπιση ενός σύγχρονου και αποτελεσματικού εταιρικού δικαίου και ενός πλαισίου εταιρικής διακυβέρνησης για τις ευρωπαϊκές επιχειρήσεις, τους επενδυτές και τους υπαλλήλους αποσκοπούν στη βελτίωση του επιχειρηματικού ...

Η Ευρωπαϊκή Ένωση συμπληρώνει τις δραστηριότητες των κρατών μελών όσον αφορά το δικαίωμα των εργαζομένων για ενημέρωση και διαβούλευση, εφαρμόζοντας μέτρα που έχουν σκοπό την ενθάρρυνση της συνεργασίας μεταξύ των κρατών μελών ή θεσπίζοντας με οδηγίες ελάχιστες απαιτήσεις.

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 ...

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.

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 ...