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The Polbud judgment and the freedom of establishment for companies in the European Union: problems and perspectives

23-10-2018

The present work provides a study of analysis of the EU Court of Justice’s Polbud judgment on the cross-border conversion. It has been commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee. This study focuses on the implications of the judgment for the freedom of establishment of companies across the EU, including the potential risk of “forum and tax shopping” as well as for the protection of creditors, minority ...

The present work provides a study of analysis of the EU Court of Justice’s Polbud judgment on the cross-border conversion. It has been commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee. This study focuses on the implications of the judgment for the freedom of establishment of companies across the EU, including the potential risk of “forum and tax shopping” as well as for the protection of creditors, minority shareholders and workers.

Externe Autor

Simona FRAZZANI Professor Carlo ANGELICI Professor Jochen HOFFMANN Silvia MEDICI, Professor Francesco SCIAUDONE

Outlook for the European Council meeting on 19-20 October 2017 and the European Council (Article 50) meeting on 20 October 2017

27-10-2017

At their meeting on 19-20 October 2017, EU leaders will focus on migration, in particular assessing the progress made in stemming illegal flows on all migration routes, and digital Europe, following up on the Digital Summit held in Tallinn on 29 September. Heads of State or Government will also discuss defence, in particular the preparations for permanent structured cooperation (PESCO) as well as external relations, including relations with Turkey. The President of the European Council, Donald Tusk ...

At their meeting on 19-20 October 2017, EU leaders will focus on migration, in particular assessing the progress made in stemming illegal flows on all migration routes, and digital Europe, following up on the Digital Summit held in Tallinn on 29 September. Heads of State or Government will also discuss defence, in particular the preparations for permanent structured cooperation (PESCO) as well as external relations, including relations with Turkey. The President of the European Council, Donald Tusk, is expected to present the new 'Leaders' Agenda 2017-2018', outlining the decisions that need to be taken at the level of the European Council in the coming year. Finally, EU-27 leaders will meet on 20 October in a separate formal European Council (Article 50), without the United Kingdom, to discuss the latest developments in the latter’s withdrawal negotiations. It is expected that the European Council (Article 50) will postpone the decision on starting the second phase of negotiations on the EU's future relations with the UK until the December 2017 European Council, due to insufficient progress having been made to date.

European Medicines Agency: A look at its activities and the way ahead

10-07-2017

The European Medicines Agency (EMA) is a decentralised agency of the EU. Its mission is to foster scientific excellence in the evaluation and supervision of medicines in the Member States of the EU and the European Economic Area. The EMA began operating in London in 1995. In the context of the United Kingdom's withdrawal from the EU (Brexit), the EMA will have to move to another location that will be decided upon by common agreement among the remaining 27 Member States (EU-27). The criteria and the ...

The European Medicines Agency (EMA) is a decentralised agency of the EU. Its mission is to foster scientific excellence in the evaluation and supervision of medicines in the Member States of the EU and the European Economic Area. The EMA began operating in London in 1995. In the context of the United Kingdom's withdrawal from the EU (Brexit), the EMA will have to move to another location that will be decided upon by common agreement among the remaining 27 Member States (EU-27). The criteria and the decision-making process for selecting the new location were announced on 22 June 2017. Interested Member States have until 31 July 2017 to submit their offers. A decision is expected to be taken in November 2017. The EMA is governed by a management board and employs 897 staff (December 2016 figures). Its executive director is Guido Rasi. Around 89 % of the agency's budget comes from fees and charges levied for services rendered. Its scientific work is conducted in its scientific committees, working parties and other groups. Its main activities include: facilitating the development of and patient access to medicines; evaluating applications for marketing authorisations; monitoring the safety of medicines throughout their use in healthcare practice; and providing information to healthcare professionals, patients and the public.

Cross-border transfer of company seats

12-05-2017

This briefing provides an overview of the legal issues arising from the cross-border transfer of companys' seats within the EU as well as of the current legal landscape. It takes stock of the work carried out and the initiatives taken in this field by both the European Parliament and the Commission. It finally supplies a summary of the expertise recently submitted to both the European Parliament and the Commission as well as of the key findings thereof.

This briefing provides an overview of the legal issues arising from the cross-border transfer of companys' seats within the EU as well as of the current legal landscape. It takes stock of the work carried out and the initiatives taken in this field by both the European Parliament and the Commission. It finally supplies a summary of the expertise recently submitted to both the European Parliament and the Commission as well as of the key findings thereof.

Der Europäische Rat und die Gemeinsame Sicherheits- und Verteidigungspolitik (GSVP)

14-09-2016

In dieser Studie werden die Planung, die Führung und die Kontrolle ziviler und militärischer GSVP-Missionen und -Operationen bewertet. Ferner wird untersucht, welche Fortschritte bei der Entwicklung der zivilen und militärischen Fähigkeiten – insbesondere der Krisenreaktionsfähigkeit in Form der EU-Gefechtsverbände – erzielt wurden und welche Herausforderungen im Zusammenhang mit dem Truppengestellungsprozess entstehen. In den vergangenen Jahren hat der Rat in allen genannten Bereichen wiederholt ...

In dieser Studie werden die Planung, die Führung und die Kontrolle ziviler und militärischer GSVP-Missionen und -Operationen bewertet. Ferner wird untersucht, welche Fortschritte bei der Entwicklung der zivilen und militärischen Fähigkeiten – insbesondere der Krisenreaktionsfähigkeit in Form der EU-Gefechtsverbände – erzielt wurden und welche Herausforderungen im Zusammenhang mit dem Truppengestellungsprozess entstehen. In den vergangenen Jahren hat der Rat in allen genannten Bereichen wiederholt weitere Fortschritte gefordert. Die Studienergebnisse zeigen, dass zwar in letzter Zeit hinsichtlich der Überprüfung der Krisenbewältigungsverfahren Fortschritte erzielt wurden, dass die operative Planung jedoch nach wie vor schwerfällig und langsam ist. Ferner wäre es den Erkenntnissen zufolge vorteilhaft, die Befehlskette für militärische GSVP-Operationen weiter zu straffen, etwa durch die Einrichtung eines Beobachtungszentrums für Missionen und Operationen („Follow-up Centre for Missions and Operations“), das unter die Aufsicht des Militärstabs der Europäischen Union gestellt wird. Im Rahmen der Weiterentwicklung der militärischen Krisenreaktionsfähigkeit sollte vorrangig auch die Einführung „modularer“ Strukturen für Eingreiftruppen mit hoher Bereitschaft geprüft werden. Aus der Studie geht außerdem hervor, dass die Verzögerungen bei der Aufstellung von Einsatzkräften für zivile GSVP-Maßnahmen verringert werden könnten, indem die nationalen Listen der auf Missionen und Operationen einsetzbaren Experten weiterentwickelt werden.

Cross-Border Mergers and Divisions, Transfers of Seat: Is there a Need to Legislate?

15-06-2016

The Study analyses whether and to what extent there is a need to legislate with respect to cross-border mergers, cross-border divisions and cross-border transfers of seat (cross-border conversions). Affirming a clear need for such legislation, it is recommended to extend the Cross-Border Mergers Directive into a single Cross-Border Mobility Directive encompassing revised rules on cross-border mergers as well as new rules on cross-border divisions and cross-border transfers of seat for all legal ...

The Study analyses whether and to what extent there is a need to legislate with respect to cross-border mergers, cross-border divisions and cross-border transfers of seat (cross-border conversions). Affirming a clear need for such legislation, it is recommended to extend the Cross-Border Mergers Directive into a single Cross-Border Mobility Directive encompassing revised rules on cross-border mergers as well as new rules on cross-border divisions and cross-border transfers of seat for all legal entities within the meaning of Art. 54 TFEU.

Externe Autor

Jessica SCHMIDT (University of Bayreuth, Germany)

Richtlinie zur grenzüberschreitenden Verlegung von eingetragenen Gesellschaftssitzen (14. Gesellschaftsrechtrichtlinie): Bewertung des europäischen Mehrwerts

15-01-2013

Der Vertrag beinhaltet vier Freiheiten für juristische und natürliche Personen in der EU. Eine davon, die Niederlassungsfreiheit, ist besonders für die Unternehmen wichtig. Allerdings mangelt es an einem Rechtsinstrument auf europäischer Ebene zur Schaffung eines harmonisierten Systems. Außerdem ist es schwierig zu bestimmen, welche Rechtsvorschriften auf ein Unternehmen anwendbar sind, das seinen Gesellschaftssitz in einem bestimmten Mitgliedstaat hat und diesen in einen anderen verlegen möchte. ...

Der Vertrag beinhaltet vier Freiheiten für juristische und natürliche Personen in der EU. Eine davon, die Niederlassungsfreiheit, ist besonders für die Unternehmen wichtig. Allerdings mangelt es an einem Rechtsinstrument auf europäischer Ebene zur Schaffung eines harmonisierten Systems. Außerdem ist es schwierig zu bestimmen, welche Rechtsvorschriften auf ein Unternehmen anwendbar sind, das seinen Gesellschaftssitz in einem bestimmten Mitgliedstaat hat und diesen in einen anderen verlegen möchte. Das Europäische Parlament hat wiederholt eine Richtlinie zur grenzüberschreitenden Verlegung von Unternehmenssitzen (14. Gesellschaftsrechtrichtlinie) gefordert, da sich Maßnahmen auf Ebene der Mitgliedstaaten als unzureichend im Umgang mit diesem wichtigen Thema erwiesen haben. In dieser Bewertung des Europäischen Mehrwerts werden die Gründe, die für eine derartige Richtlinie sprechen, genau untersucht (Rechtssicherheit, Klarheit, Transparenz und Einfachheit) und Daten vorgelegt, nach denen ein Rechtsinstrument die transnationale Mobilität von Unternehmen erleichtern sowie positive wirtschaftliche Nettoeffekte mit sich bringen würde.

Externe Autor

Cathiard Catherine of Jeantet Associés (Annex I) and Patrice Muller, Shaan Devnani, Rohit Ladher and Paula Ramada of London Economics Ltd (Annex II)

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