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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 ...

The Note sets out areas where digitalisation could bring benefits in the company law area, looking at issues such as online formation of companies, electronic filing of documents, safeguards for information, information sharing by business registries, digital communication between a company and its shareholders including relating to general meetings, a company's email address and URL, electronic company records, and digital signature of contracts and execution of documents.

The Study analyses whether and to what extent there is a need to legislate with respect to cross-border mergers, cross-border divisions and cross-border transfers of seat (cross-border conversions). Affirming a clear need for such legislation, it is recommended to extend the Cross-Border Mergers Directive into a single Cross-Border Mobility Directive encompassing revised rules on cross-border mergers as well as new rules on cross-border divisions and cross-border transfers of seat for all legal ...

Les actionnaires sont à la fois des associés titulaires d’un droit de vote pouvant prendre part aux décisions collectives de la société, et les propriétaires de titres de capital ayant vocation à tirer profit de leur revente à terme. Au vu de cette double dimension, il est apparu que l’efficience juridique de leurs droits et obligations pouvait être améliorée au travers (i) de la reconnaissance de la primauté de l’intérêt social et (ii) de la possibilité d’agir de manière concertée.