SPÓŁKA EUROPEJSKA JAKO ETAP W HARMONIZACJI WYBRANYCH ROZWIĄZAŃ INSTYTUCJONALNYCH W DZIAŁALNOŚCI PRZEDSIĘBIORSTW MIĘDZYNARODOWYCH W UNII EUROPEJSKIEJ
THE EUROPEAN COMPANY AS A STAGE IN THE HARMONISATION OF SELECTED INSTITUTIONAL SOLUTIONS IN ACTIVITY OF INTERNATIONAL COMPANIES IN THE EUROPEAN UNION

Summary/Abstract: The following article is a brief presentation of main issues on the European Company (Societas Europaea – SE) as a first step towards harmonisation of EU economic regulations. The common market in Europe required a joint legal entity. It has been established now in the form of the SE, after nearly 40 years of searching for a compromise between EU Member States. The paper describes general characteristics of a new corporate form and possible benefits from simplifying complex holding structures and reducing their administrative costs. However, the incomplete tax framework and high level of dependence on national regulations are the main disadvantages of an SE that make many international companies restrain from changing their structure and legal status.

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