The European Company ('SE') is a legal entity offering a European perspective for businesses. Its purpose is to allow businesses that wish to extend their activities beyond their home Member State to operate throughout the EU on the basis of one set of rules and a unified management system. The book explains how to set up and organise a European Company, as well as setting out the text of the EC instruments (a Regulation and a Directive) serving as its legal basis, and a list of national implementing laws. This second volume reports on the countries which have legislated during 2005 and 2006. Divided into two sections, it first offers critical review of the usefulness of, and the opportunities presented by, this new vehicle; analyses the Regulation and the Directive; and examines the tax aspects of the SE. The second part reports on each of the Member States.
• Full and comprehensive overview of legislation in each country of the European Union • Clear structure makes this a valuable and easy-to-use guide for practitioners • Offers in-depth analysis of the rules applicable to the European Company as well as a critical appraisal of the concept of the ‘SE’ and its usefulness in practice
Contents
Preface Dirk Van Gerven; Part I. The SE in its Sixth Year: Some Early Impressions Paul Storm; Part II. National reports from EU Member States: 1. Bulgaria Raina Dimitrova; 2. Cyprus Alexandros Tsadiras; 3. Czech Republic Jan Zrzavecký and Jan Dědič; 4. France Jean-Marc Desaché; 5. Greece Stefanos Charaktiniotis; 6. Ireland Michael A. Greene and Keavy Ryan; 7. Italy Francesco Gianni; 8. Latvia Dace Silava-Tomsone, Iveta Mikelsone and Jurgita Spigule; 9. Luxembourg Patricia Ferrante and Marc Meyers; 10. Malta Rosanne Bonnici; 11. Portugal Margarida Pereira Barrocas; 12. Romania Carmen Peli and Georgeta Dinu; 13. Slovenia Mateja Ogrič, Jurij Dolžan and Eva Pergarec; 14. Spain Miguel Liria Plañiol; National Reports from EEA Member States: 15. Liechtenstein Andreas Schurti and Alexander Appel; 16. Norway Lars Kristian Sande; Annexes: Annex Ia. Council Regulation (EC) N° 2157/2001 of 8 October 2001 on the Statute for a European Company (SE); Annex Ib. Public limited-liability companies referred to in Article 2(1) of the Regulation; Annex Ic. Public and private limited-liability companies referred to in Article 2(2) of the Regulation; Annex II. Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European Company with regard to the involvement of employees; Annex III. List of national laws implementing the Regulation and the Directive.
Review
'The clear structure makes this a valuable and easy-to-use guide. … the reader is informed about the particularities of the country and the deviations from the main pattern … the book provides many interesting insights. The editors have organised the collection in a clear and helpful way that enables the reader easily to compare legal differences pertinent to the SE in different countries. References point the reader to further sources. Anyone with an interest in European company law and globalisation of the market for corporations may find it helpful to consult this book.' Journal of Corporate Law Studies
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