The European Company Statute

Abstract:

Whilst politicians wrangle over the move towards a European state, company executives and lawyers - the corporate sector - are pushing on with unification at the company level. The Statute for a European Company came into force in October 2004. Companies now have the opportunity to form an EU-wide organisation with a common structure that transcends national borders. This book addresses the multiple and complex questions that are raised by this new type of company.

The work is divided into two parts. Following an introduction which provides the historical background, the first part goes on to address the legal framework. Chapters cover incorporation, share capital, transfer of registered offices, name and abbreviation, registration, publicity, structure, company organs and their members, accounting, winding up, liquidation and insolvency.

Part two addresses the more thorny problem of taxation, where it seems 'corporate Europe' has the appetite to tackle 'one taxation system' ahead of the political actors in the EU. The book examines European tax legislation and the implications for the European Company, and explores options for the future.

The book closes with a conclusion and appendices reproducing the relevant legislative documentation.

The work will interest academics, lawyers and business people engaged in the fields of international commerce.