The Resource EuGH : Verhinderung des identitätswahrenden Wegzugs durch Sitzverlegung ins EU-Ausland zulässig = ECJ : Hungarian rules on the transfer of a company's operational headquarter to another Member State are in line with the freedom of establishment

EuGH : Verhinderung des identitätswahrenden Wegzugs durch Sitzverlegung ins EU-Ausland zulässig = ECJ : Hungarian rules on the transfer of a company's operational headquarter to another Member State are in line with the freedom of establishment

Label
EuGH : Verhinderung des identitätswahrenden Wegzugs durch Sitzverlegung ins EU-Ausland zulässig = ECJ : Hungarian rules on the transfer of a company's operational headquarter to another Member State are in line with the freedom of establishment
Title
EuGH : Verhinderung des identitätswahrenden Wegzugs durch Sitzverlegung ins EU-Ausland zulässig = ECJ : Hungarian rules on the transfer of a company's operational headquarter to another Member State are in line with the freedom of establishment
Creator
Subject
Language
eng
Summary
In its judgment of 16 December 2008 (C-210/06, Cartesio) the ECJ clarified that Member States have the power to define the connecting factor required of a company if it is to be regarded as incorporated under the law of that Member State. That power includes the possibility for the Member State not to permit a company governed by its law to retain that status if the company intends to reorganise itself in another Member State by moving its seat to the territory of the latter Member State. Nevertheless, the transfer of the seat of a company incorporated under the law of one Member State to another Member State is to be distinguished from the situation where a company moves to another Member State by converting into a form of company which is governed by the law of the Member State to which it has moved. In this situation the winding-up or liquidation of the company in the Member State of incorporation would not be in line with the freedom of establishment
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Aigner, D.J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • legal seat
  • fundamental freedoms
Label
EuGH : Verhinderung des identitätswahrenden Wegzugs durch Sitzverlegung ins EU-Ausland zulässig = ECJ : Hungarian rules on the transfer of a company's operational headquarter to another Member State are in line with the freedom of establishment
Instantiates
Publication
Label
EuGH : Verhinderung des identitätswahrenden Wegzugs durch Sitzverlegung ins EU-Ausland zulässig = ECJ : Hungarian rules on the transfer of a company's operational headquarter to another Member State are in line with the freedom of establishment
Publication

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