The transfer of the seat of and the freedom of establishment for companies in the European Union : an analysis of ECJ case law and the regulation on the statute for a European company

Journal
González Sánchez, E.; Franch Fluxà, J.
European Taxation 2005 (Volume 45), No. 6
PriceUSD 45

The authors consider the freedom of establishment of companies in relation to companies resident within the European Union transferring their seat from one Member State to another, with particular focus on the freedom of establishment of primary establishments. These issues are examined in the light of ECJ case law and the regulation on the statute for a European Company.