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When businesses start operating cross-border, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden for those companies, increases the risk of double taxation and discourages companies from taking full advantage of the single market. On 12 September 2023, the ...

European works councils (EWCs) represent over 17 million employees and are the first European representation of workers at company level. They facilitate the information, consultation and participation of employees with a focus on transnational issues. In times of crisis, including the COVID 19 crisis, relatively few workers lost their job in EU Member States with well-developed industrial relations systems where workers and their representatives have relatively strong rights.

Nel febbraio 2014, il Parlamento ha approvato una risoluzione legislativa sulla proposta presentata dalla Commissione nel 2012 sulla riforma del regolamento relativo alle procedure di insolvenza. Il Consiglio ha adottato la sua posizione in prima lettura nel marzo 2015 a seguito di negoziati di trilogo. La commissione giuridica propone ora che il Parlamento approvi il testo concordato in seconda lettura.

The Commission's proposal to amend the Insolvency Regulation addresses many of the issues identified as problematic in a 2011 resolution of Parliament, in particular group insolvency, but does not go as far as harmonising national rules.

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying the proposal for a revised Regulation on insolvency proceedings, submitted on 12 December 2012. It does not attempt to deal with the substance of the proposal. It is drafted for informational and background purposes to assist the relevant parliamentary committee(s) and Members more widely in their work.

Groups of companies are the most important and commonly encountered business structure throughout Europe. However, there is no provision in any of the domestic or pan-European laws to deal with the insolvency or financial reorganisation of groups. This paper considers ways in which the courts can assist in the practical problems when an economic interest group gets into financial difficulty.