Download or read book Freedom of Establishment for Companies in Europe EU EEA written by Iris Wuisman and published by . This book was released on 2019 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This cahier provides an overview of the freedom of establishment, one of the four freedoms central to the European Union?s single market. The book first contextualizes corporate mobility within a broader economic discussion on market access before turning to the private international law dilemmas posed by legal entities moving across borders. Next, the foundational work done to include the freedom of establishment in EU legislation is explained. The book then presents the limitations that can be imposed on this freedom and the growing body of CJEU case law that has interpreted the scope of these limitations, thereby providing the contours of the freedom of establishment itself. The book subsequently delves into the mechanisms provided under EU secondary legislation to enable legal entities to exercise their freedom of establishment, focusing particularly on cross-border mergers and the Societas Europaea. The last chapters of the book are devoted to cross-border divisions and ongoing developments in European company law that are material to freedom of establishment, most notably the 2018 proposal for a legislative framework for cross-border divisions and cross-border conversions. 0While primarily targeted at students, we hope that this book will also be of interest to anyone who seeks to have a deeper understanding of the freedom of establishment of companies, the motivations for exercising this freedom and the mechanisms that can be used to do so.
Download or read book Freedom of Establishment for Companies in the European Union written by Péter Metzinger and published by . This book was released on 2009 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Company Law in the European dimension written by Diana Druta and published by Diana Druta. This book was released on 2017-12-01 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: The transfer of companies’ registered office about production activities of goods and services, it is an operation in which both the EU doctrine and case law have increasingly been converging during last decade. It matches to the phenomenon of company’s “localization” (and de-localization) as a strategic leverage for managing issues into European economic system. The practice is clearly recalling the companies’ freedom of establishment for economic reasons (and tax) as the engine of the European integration that guarantees to companies the way to survive to a global market and the possibility to develop their economic strategy as well as the greater competition with foreign companies.
Download or read book The European Company Law Action Plan Revisited written by Koen Geens and published by Leuven University Press. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: The harmonization of company law has always been on the agenda of the European Union. Besidesthe protection of third parties affected by business transactions, the founders had two other objectives: first, promoting freedom of establishment, and second, preventing the abuse of such freedom. The European Commission issued its Company Law Action Plan in 2003. In this volume researchers of the Jan Ronse Institute for Company Law of the Katholieke Universiteit Leuven present five chapters on the main priorities of the Action Plan: capital and creditor protection,corporate governance, one share one vote, financial reporting, and corporate mobility. The book also includes responses and ensuing discussions by reputed European company law experts.
Download or read book Prohibition of Abuse of Law written by Rita de la Feria and published by Bloomsbury Publishing. This book was released on 2011-06-09 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.
Download or read book Towards a Sustainable European Company Law written by Beate Sjåfjell and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: No one doubts any longer that sustainable development is a normative imperative. Yet there is unmistakably a great reluctance to acknowledge any legal basis upon which companies are obliged to forgo 'shareholder value' when such a policy clearly dilutes responsibility for company action in the face of continuing environmental degradation. Here is a book that boldly says: 'Shareholder primacy' is wrong. Such a narrow, short-term focus, the author shows, works against the achievement of the overarching societal goals of European law itself. The core role of EU company and securities law is to promote economic development, notably through the facilitation of market integration, while its contributory role is to further sustainable development through facilitation of the integration of economic and social development and environmental protection. There is a clear legal basis in European law to overturn the poorly substantiated theory of a 'market for corporate control' as a theoretical and ideological basis when enacting company law. With rigorous and persuasive research and analysis, this book demonstrates that: European companies should have legal obligations beyond the maximization of profit for shareholders; human and environmental interests may and should be engaged with in the realm of company law; and company law has a crucial role in furthering sustainable development. As a test case, the author offers an in-depth analysis of the Takeover Directive, showing that it neither promotes economic development nor furthers the integration of the economic, social and environmental interests that the principle of sustainable development requires. This book goes to the very core of the ongoing debate on the function and future of European company law. Surprisingly, it does not make an argument in favour of changing EU law, but shows that we can take a great leap forward from where we are. For this powerful insight - and the innumerable recognitions that support it - this book is a timely and exciting new resource for lawyers and academics in 'both camps' those on the activist side of the issue, and those with company or official policymaking responsibilities.
Download or read book Free Movement of Persons in the Enlarged European Union written by Nicola Rogers and published by Sweet & Maxwell. This book was released on 2012 with total page 774 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work provides a detailed analysis of each provision of European Law that bears on free movement of persons and shows how the provisions have been interpreted by the European Court of Justice.
Download or read book Freedom of Movement for Companies Within the EU written by Jenny Haberer and published by Grin Publishing. This book was released on 2010-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Law, grade: 2,3, Anglia Ruskin University, language: English, abstract: The way towards a single European Market is still blocked with obstacles in regard of free movement and establishment of companies. Unresolved issues remain, due to lack of harmonisation in law. The parallel existence of the Incorporation Theory and the Real Seat approach is accepted and manifested in the EC Treaty. Court's judgments for four particular cases are discussed. A harmonised legal framework is essential for the success and continuity of the Union in the future.
Download or read book EU Freedoms Non EU Countries and Company Taxation written by D.S. Smit and published by Kluwer Law International B.V.. This book was released on 2012-06-01 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Download or read book Shareholder Primacy and Global Business written by Lela Mélon and published by Routledge. This book was released on 2019-03-13 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the context of growing public interest in sustainability, Corporate Social Responsibility (CSR) has not brought about the expected improvement in terms of sustainable business. Self-regulation has been unable to provide appropriate answers for unsustainable business frameworks, despite empirical proof that sustainable behaviour is entirely in corporate enlightened self-interest. The lack of success of the soft law approach suggests that hard law regulation may be needed after all. This book discusses these options, alongside the issue of shareholder primacy and its externalities in corporate, social, and natural environment. To escape the "prisoner’s dilemma" European corporations and their global counterparts have found themselves in, help is needed in the form of EU hard law to advocate sustainability through mandatory rules. This book argues that the necessity of these laws is based on the first-mover’s advantage of such corporate law approach towards sustainable development. In the current EU law environment, where codification of corporate law is sought for, forming and defining a general EU policy could not only help corporations embrace this self-enlightened behaviour but could also build the necessary "EU corporate citizenship" atmosphere. Considering the developments in the field of CSR as attempts to mitigate negative externalities resulting from inappropriate shareholder primacy use, the book is centred around a discussion of the shareholder primacy paradigm, its legal position and its (un)suitability for modern global business. Going beyond solely legal analysis, juxtaposing legal principles and argumentation with economic theoretic approaches and, more importantly, real-life examples, this book is accessible to both professionals and academics working within the fields of business, economics, corporate governance and corporate law.
Download or read book EU Citizens Economic Rights in Action written by Sybe de Vries and published by Edward Elgar Publishing. This book was released on 2018-10-26 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Ever since its inception, one of the essential tasks of the EU has been to establish the internal market. Despite the impressive body of case law and legislation regarding the internal market, legal and factual barriers still exist for citizens seeking to exercise their full rights under EU law. This book analyses these barriers, and proposes ways in which they may be overcome.Next to analysing the key barriers to exercising economic rights more generally, this book focuses on three areas which represent the applications of the four basic freedoms: consumer rights, the rights of professionals in gaining access to the market, and intellectual property rights in the Digital Single Market. With chapters from leading researchers, the main pathways towards the reduction and removal of these barriers are considered. Taking into account important factors such as the global financial crisis, as well as practical barriers, such as multilingualism, the solutions provided in this book provide a pathway to enhance cross border realisation of European citizens' access to the realisation of their economic rights, as well as increase in the cultural richness of the EU.EU Citizens' Economic Rights In Action is an important book, which will be an essential resource for students of EU citizenship, and economics, as well as for EU policymakers and practitioners interested in the field.
Download or read book The Transfer of the Company Seat Within the European Union written by Tamás Szabados and published by . This book was released on 2012 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Study on Transfer of the Head Office of a Company from One Member State to Another written by KPMG European Business Centre and published by . This book was released on 1993 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: A report commissioned by the European Commission on the obstacles to the transfer of the head office of a company to another member state of the EU without dissolution of the company concerned, and the measures which would be appropriate to facilitate such transfers. The report was carried out by KPMG European Business Centre, Brussels.
Download or read book European Citizenship under Stress written by Nathan Cambien and published by BRILL. This book was released on 2020-09-07 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: European citizenship is facing numerous challenges, including fundamental rights and social justice considerations. These get amplified in the context of Brexit and the general rise of populism in Europe today. This book takes a representative selection of these challenges, which raise a multitude of highly complex issues, as an invitation to provide a critical appraisal of the current state of the EU legal framework surrounding EU citizenship. The contributions are grouped in four parts, dealing with constitutional developments posing challenges to EU citizenship; the limits of the free movement paradigm in the context of EU citizenship; EU citizenship beyond free movement; and, lastly, EU citizenship in the context of the outside world, including Brexit, the EEA and Eurasian Economic Union.
Download or read book European Company Law written by Nicola de Luca and published by Cambridge University Press. This book was released on 2021-04-15 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt: This successful textbook remains the only offering for students of European company law, and has been fully updated.
Download or read book The ABC of European Union Law written by Klaus-Dieter Borchardt and published by Office for Official Publications of the European Communities. This book was released on 2010 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. From Paris to Lisbon, via Rome, Maastricht, Amsterdam and Nice. 2. Fundamental values of The European Union. 3. The "Constitution" of The European Union. 4. The legal order of The EU. 5. The position of Union law in relation to the legal order as a whole.
Download or read book The Third Sector as a Renewable Resource for Europe written by Bernard Enjolras and published by Springer. This book was released on 2018-05-15 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical account of the third sector and its future in Europe. It offers an original conceptualization of the third sector in its European manifestations alongside an overview of its major contours, including its structure, sources of support, and recent trends. It also assesses the impact of this sector in Europe which considers its contributions to European economic development, citizen well-being and human development. The Third Sector As A Renewable Resource for Europe presents the findings of the Third Sector Impact (TSI) project funded by the European Union’s Seventh Framework Program (FP7). It recognises that in a time of social and economic distress, as well as enormous pressures on governmental budgets, the third sector and volunteering represent a unique ‘renewable resource’ for social and economic problem-solving and civic engagement in Europe.
