ПРЕОБРАЗУВАНЕТО НА ТЪРГОВСКИ ДРУЖЕСТВА ЧРЕЗ ПРОМЯНА НА ПРАВНАТА ФОРМА И ЕВРОПЕЙСКОТО ДРУЖЕСТВЕНО ПРАВО
TRANSFORMATION OF COMPANIES VIA CHANGE OF LEGAL FORM AND EUROPEAN COMPANY LAW

Summary/Abstract: Company law is one of the areas of Community Law where a highest degree of harmonization has been achieved, including - with respect to the possibilities for corporate mobility of commercial entities (companies) – both on domestic and crossborder level. Despite the existence of a European legal framework applicable to most type of reorganizations (mergers and divisions), at present the legislative regulation of one of the major mechanisms for corporate reorganization, namely – transformation of companies through change of their legal form, still lies entirely within the discretion of the separate member states. Differences in legislative approach adopted by each specific state towards transformation of companies via change of legal form, reasonably raise the question for necessity of a legislative regulation on a Community level.

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