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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 ...

In order to facilitate the freedom of establishment for companies, the Commission is proposing rules regarding the use of digital tools and processes throughout companies’ lifecycles and rules regarding cross-border conversions, mergers and divisions. This initial appraisal of the Commission’s impact assessment on the proposals observes that the impact assessment is very wide in scope and hence quite complex, but nevertheless manages to make a persuasive case to back the regulatory action being proposed ...

Currently, EU company law is partially codified in Directive (EU) 2017/1132 relating to certain aspects of company law. Harmonisation of EU company law is a prerequisite for deploying a fully-fledged digital single market enabling all operators, in particular SMEs, to draw on the potential of the digital economy and to eliminate unnecessary barriers, while safeguarding their rights and providing legal and cyber security. Despite the recent codification and recently amended other pieces of EU company ...

This study, prepared by Policy Department A at the request of the Committee on Employment and Social Affairs, provides a picture on current developments in the area of social security coordination in the EU. It assesses the functioning of coordination rules in areas targeted by the amendment proposal from the European Commission, and evaluates the proposal’s possible effects. The study highlights how some of the proposed changes could potentially impact fundamental principles of social security coordination ...

The European Environment Agency (EEA) is an agency of the European Union; it was established in 1993 and has its seat in Copenhagen. Its main mission is to provide the EU with objective, reliable and comparable information on the basis of which to conduct environment policy, assess environmental impacts and inform the public about the state of the environment. The Agency's main clients are the European Commission, the European Parliament and the Council, as well as its 33 member countries. Its main ...

The new Interinstitutional Agreement on Better Law-Making, adopted by the European Parliament on 9 March 2016, replaces the 2003 Interinstitutional Agreement with the same name. The Commission initially presented its proposal on 19 May 2015. Part of its better regulation agenda, the proposal was announced as one of the ten priorities of the Juncker Commission at the start of its term, with the aim to design EU policies and laws so that they achieve their objectives in the most efficient and effective ...

In December 2015, the Commission proposed a directive on contracts for online and other distance sales of goods (online sale of goods directive). This would partly replace the existing Consumer Sales Directive with regard to distance sales (both online and offline). Unlike the Consumer Sales Directive, the proposed online sale of goods directive would provide for maximum (total) harmonisation, thereby prohibiting Member States from introducing a higher level of consumer protection within the scope ...

This study was commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the JURI Committee. It provides for an analysis of and comments on the proposal for a Regulation on EU administrative procedural law prepared by the project team supporting the Working Group on Administrative Law and endorsed by the latter Working Group. The purpose of this Regulation is fostering compliance with the general principles of EU law, reducing the ...

Cost of Non-Europe Reports identify the possibilities for economic or other gains and/or the realisation of a ‘public good’ through common action at EU level in specific policy areas and sectors. This report analyses the costs for citizens and business of the absence of a consolidated framework for Passenger Rights as well as the feasibility and the merits of such a consolidation in a single legislative instrument.Regulatory and practical gaps and inconsistencies in EU passenger legislation result ...

Upon request by the JURI Committee this in-depth analysis explains what general principles of EU administrative procedural law are, and how they can be formulated in the recitals of a Regulation on EU administrative procedure.