The Transfer of the Company Seat: The Freedom of Establishment and National Laws1
The Transfer of the Company Seat: The Freedom of Establishment and National Laws1

Summary/Abstract: This paper intends to analyse how the interaction between EU law and national laws influence the possibility of the transfer of the company seat. After reviewing the provisions of the Treaty on the Functioning of the European Union and the ‘classical’ cases of the Court of Justice of the European Union on the freedom of establishment, one can conclude that many questions remained open concerning the cross-border transfer of the company seat. In absence of harmonisation and taking into consideration the uncertainties stemming from the case law of the Court of Justice of the European Union, the competence of the Member States is retained in many respects. This increases the significance of national laws and therefore it is worth scrutinising the different paths of development of the legislation and judiciary practice of the Member States in this field.

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