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Establishment by merger of corporations 2. Establishment of a holding-SE 3. Establishment of a daughter-SE 4. Conversion of an existing corporation into a SE 5.


Secondary establishment by an existing SE VI. Corporate Governance of the SE 1. General meeting 2. Binaryistic system a Supervisory board b Executive committee c Criticism at the binaryistic system 3. Co-determination 1. Objective of the Council Directive regarding the co-determination 2. Forms of the participation of the employees a Special negotiating body b Information and consultation by the SE representative body c Participation of the employees in the organs of the SE d Unresolved problems of German co-determination.

The theory controversy in the international corporate law - seat theory vs. Seat theory 1.

Arbeitnehmervertretungsorgan - Translation into English - examples German | Reverso Context

Transfer of the statute seat abroad 2. Shifting of the administrative seat abroad a Influx state follows the seat theory b Influx state follows the formation theory 3. Shifting of the statute or administrative seat into Germany a Transfer of the statute seat into Germany b Transfer of the administrative seat into Germany 4. Criticism at the seat theory II. Formation theory III. Influence of the ECJ iurisdiction on the theory controversy 1.

The freedom of establishment with the way course 2. The freedom of establishment with the influx 3. Combination of the seat theory and the formation theory 4. Transfer of seat of a Societas Europaea.

  1. English-German Dictionary.
  2. Eliminar el estrés (EPUBS) (Spanish Edition);
  3. DNB, Katalog der Deutschen Nationalbibliothek!
  4. se European stock Company - German translation – Linguee;
  5. Das Kapital der Aktiengesellschaft in Europa.
  6. Of Human Band Aids.

End of the 50's of the past century some scientists have already supported supranational limited companies in Europe. Although the regulation could have been entered into force directly in all member states Art.

Table of contents

In opinion of the commission only both complementary legal instruments together could regulate the common legal form of the European company sufficiently. Therefore the regulation entered into force explicitly, as soon as the directive was converted into the respective right of the member states, [6] which should happened in accordance with Art. It was entered into force by 29 December , too late. The introductory law supplemented the SE-VO in its execution in numerous points or changed — so far expressly permitted by this — the regulations off.

Die Europäische Aktiengesellschaft

Despite uniform legal form of the European company, it can quite lead to different valid regulations in the member states. Probably there are exactly so many Societas Europaea in Europe like how many states there are. The Art. The national introductory law regulates just as little as the SE-VO [10] itself other right areas like the competition right, the insolvency law, the commercial legal protection or the taxation of the enterprise. Special paragraphs both for the tax treatment of the establishment and for current profit taxation are missing on European level completely, so that the competence remains for these fields in the member states.

However the European legislator gave directives in this area for the harmonization of the Common Market, which express themselves for example in the merger directive [11] including the taxation of mergers [12] or in the mother-daughter-directive. It unites the regulations relating to the law on shares of the individual member states under the roof of a uniform European legal form. One of the most important motives, why the European community was agreed upon in the year , was the establishment of a Common Market and an economic and monetary union.

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