The Resource Outbound establishment revisited in Cartesio

Outbound establishment revisited in Cartesio

Label
Outbound establishment revisited in Cartesio
Title
Outbound establishment revisited in Cartesio
Creator
Subject
Language
  • eng
  • eng
Summary
In the pending case with Cartesio, the national court raises the question whether the right of a business to transfer its seat to another Member State is covered by Community law even in the absence of the comprehensive harmonisation of national company laws. The Advocate General of this case concludes that the Republic of Hungary is not able to justify the absolute restriction on the right of establishment where a Hungarian-registered business is not allowed to transfer its seat to another Member State (whether remaining resident in Hungary or not), without being dissolved. It is problematic, however, that Cartesio is a 'moving out' case like Daily Mail (outbound establishment), and Centros and like cases are 'moving in' issues (inbound establishment)
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 17 (2008),
http://library.link/vocab/creatorName
Deák, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • legal seat
  • ECJ case law
Label
Outbound establishment revisited in Cartesio
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2008/E-F/ECTARE/6_250-258.zip
Publication
Note
20090929

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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