Selskabers mobilitet i Europa: I lyset af en græsenoverskridende hjemstedsflytning

Anja Erskov Jensen & Dilay Kücükköse

Studenteropgave: Kandidatafhandlinger


The purpose of this thesis, Corporate Mobility in the European Union - in the Perspeetive of Cross Border Transfers, is to examine the possible impact of allowing increased corporate mobility on the European Union (EU). More specifically, we seek to answer the question of what the current legal possibility for companies moving their seat in EU is, using the Danish legislation as an example. As the law stands in most Member States, moving the seat typically implies winding-up of the company. This is due to the fact that there is no harmonization on the subject of companies transferring their seat to another Member State. The European Company Statute (SE-company) is aLready granted the right of transferring their seats; however this possibility is only available if the company moves its real seat along with its registered office. The European Court of Justice (ECJ) has in addition hereto also accepted Member States setting up local restrictions such as winding-up the company, exit tax etc. if the national companies wish to move their seat. There are therefore no legal possibilities for companies to move their seat unless the Member State in which the company is moving from allows it. In America, companies are already granted the possibility to move their registered office. If companies are granted the possibility to move their registered office to another Member State in the EU, a regulatory competition in the area of company law among the Member States could become a reality. In order for regulatory competition to occur in EU, several conditions must be fulfilled. These conditions are fulfilled and exist, why a regulatory competition in EU is potential. Regulatory competition is described in literature as either desirable or undesirable. Therefore we also examine what the same possibility, as in US, for the companies in EU would result in as regard to a regulatory competition.

UddannelserCand.merc.jur Erhvervsøkonomi og Jura, (Kandidatuddannelse) Afsluttende afhandling
Antal sider139