The European company: some thoughts about the dilution of its attractiveness in the field of cross-border mergers and transfers of the registered office
DOI:
https://doi.org/10.24197/ree.79.2022.183-209Keywords:
European Company, cross-border merger, ross-border transfer of the registered office, EU LawAbstract
The European Company was created with the aim of overcoming the difficulties traditionally associated with the cross-border activity of European companies. In this regard, one of its objectives was to enable or facilitate the carrying out of cross-border mergers between companies from different Member States as well as the transfer of their registered office within the European Union. However, its usefulness and attractiveness as an instrument to carry out these operations has been diluted over the years, largely due to issues related to the configuration of its legal regime by Regulation (EC) No. 2157/2001, but also due to the evolution of the ECJ jurisprudence in the field of freedom of establishment and the approval of certain rules of EU Law at the level of company law and tax law.
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