European cross-border mergers and reorganizations
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| 245 | 1 | 0 | |a European cross-border mergers and reorganizations |c ed. by Jérôme Vermeylen ... |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Oxford |b Oxford University Press |c 2012 | |
| 300 | |a LXXXIV, 894 S. |c 25 cm | ||
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| adam_text | IMAGE 1
CONTENTS - DETAILED
TABLE OF CASES XXXI
TABLE OF LEGISLATION XXXV
LIST OF ABBREVIATIONS LXVII
LIST OF CONTRIBUTORS LXIX
1. THE CROSS-BORDER MERGER DIRECTIVE 1
JEROME VERMEYLEN (ALTLUS)
A. INTRODUCTION 1.01
(1) HISTORY 1.01
(2) LEGAL BASIS 1.06
(3) GENERAL REMARKS 1.08
B. SCOPE OF APPLICATION 1.12
(1) PRINCIPLE 1.12
(2) MERGER 1.13
(3) MERGEABLE LIMITED LIABILITY COMPANIES 1.19
(A) LIMITED LIABILITY COMPANIES 1.19
(B) MERGEABLE COMPANIES 1.27
(4) EEA COMPANIES 1.30
(5) COMPANIES OF DIFFERENT NATIONALITIES 1.31
(6) VETO BY THE NATIONAL AUTHORITIES 1.33
C. PROCEDURE 1.35
(1) GENERAL PRINCIPLES 1.35
(2) COMMON DRAFT TERMS OF MERGER 1.40
(A) PURPOSE 1.40
(B) FORM AND CONTENT 1.42
(C) FILING, PUBLICATION, AND AVAILABILITY 1.48
(3) MANAGEMENT REPORT 1.54
(4) INTERIM ACCOUNTING STATEMENT 1.59
(5) INDEPENDENT EXPERT REPORT 1.61
(A) PRINCIPLES 1.61
(B) INDEPENDENT EXPERTS 1.63
(C) CONTENT 1.65
(D) EXCEPTIONS 1.66
(E) REPORT IN VIEW OF A CONTRIBUTION IN KIND 1.70A
(6) INFORMING SHAREHOLDERS AND EMPLOYEES 1.71
(7) APPROVAL OF THE MERGER 1.76
(A) PRINCIPLE AND EXCEPTIONS 1.76
(B) TIMING 1.84
(C) FORM, QUORUM, AND MAJORITY 1.85
(D) CONTENT OF THE APPROVAL 1-88
(8) EMPLOYEE PARTICIPATION 1-90
(9) VERIFICATION OF THE LEGALITY OF THE MERGER 1 -93
(A) VERIFICATION IN TWO STAGES 1-93
IMAGE 2
CONTENTS - DETAILED
(B) PRE-MERGER VERIFICATION 1 -96
(C) SECOND VERIFICATION 1.101
(10) LANGUAGE REQUIREMENTS 1.105
D. ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 1.106
(1) ENTRY INTO EFFECT 1.106
(2) CONSEQUENCES OF THE MERGER 1.108
E. SIMPLIFIED MERGER PROCEDURES 1.109
(1) MERGER WITH A WHOLLY OWNED SUBSIDIARY 1.109
(2) MERGER WITH A 90% SUBSIDIARY 1.112
F. POST-MERGER FORMALITIES 1.113
(1) PUBLICATIONS AND DEREGISTRATION 1.113
(2) ISSUANCE OF SHARES 1.115
(3) OPENING OF BRANCH OFFICES 1.118
G. PROTECTION OF MINORITY SHAREHOLDERS 1.120
H. PROTECTION OF CREDITORS 1.123
I. NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 1.127
(1) NULLITY 1.127
(2) LIABILITIES 1.128
(3) CRIMINAL SANCTIONS 1 . 1 30
2. CROSS-BORDER MERGERS AND REORGANIZATIONS OUTSIDE THE CROSS-BORDER
MERGER DIRECTIVE 35
MARIE BRASSENR AND JEROME VERMEYLEN (ALTIUS)
A. INTRODUCTION 2.01
(1) THE CBMD AS PREFERRED REORGANIZATION METHOD 2.01
(2) CROSS-BORDER REORGANIZATIONS OUTSIDE THE CBMD 2.07
(3) TERMINOLOGY 2.11
B. TRANSFER OF CORPORATE SEAT 2.12
(1) INCORPORATION THEORY VS REAL SEAT THEORY 2.12
(A) LEX SOCIETATIS AND CONNECTING FACTORS 2.12
(B) CONFLICTING RESULTS 2.30
(C) IMPACT OFEU AND EEA LAW ON THE CONNECTING FACTORS 2.33
(2) HARMONIZED TRANSFER OF THE CORPORATE SEAT 2.36
(A) TRANSFER OF THE CORPORATE SEAT OF SES 2.37
(B) TRANSFER OF THE CORPORATE SEAT OF SCES 2.54
(C) TRANSFER OF THE CORPORATE SEAT OF EEIGS 2.56
(3) NON-HARMONIZED TRANSFER OF THE CORPORATE SEAT 2.61
(A) FREEDOM OF ESTABLISHMENT 2.61
(B) CASE LAW REGARDING THE MOBILITY OF COMPANIES 2.82
(C) TRANSFER OF CORPORATE SEAT 2.100
(4) TOWARDS A HARMONIZATION OF CORPORATE SEAT TRANSFERS IN EUROPE? 2.126
(A) NEED FOR HARMONIZATION 2.126
(B) THE DRAFT FOURTEENTH COMPANY LAW DIRECTIVE 2.131
C. CROSS-BORDER MERGERS OUTSIDE THE CBMD 2.141
(1) LIMITED SCOPE OF THE CBMD 2.141
(2) RIGHT TO A CROSS-BORDER MERGER OUTSIDE THE CBMD AND APPLICABLE RULES
2.143 (A) HARMONIZED CROSS-BORDER MERGERS 2.143
(B) NON-HARMONIZED CROSS-BORDER MERGERS 2.189
XIV
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CONTENTS - DETAILED
D. CROSS-BORDER DIVISIONS 2.239
(1) DEFINITIONS 2.239
(2) RIGHT TO A CROSS-BORDER DIVISION 2.241
(A) ISSUES 2.241
(B) COMPANY TRANSFORMATION OPERATIONS 2.244
(C) LIMITS TO THE RIGHT TO PERFORM DIVISIONS 2.249
(D) UNCERTAINTIES IN RELATION TO THE RIGHT TO PERFORM DIVISIONS 2.250
(3) APPLICABLE RULES AND PROCEDURE 2.255
(A) APPLICABLE SUBSTANTIVE RULES 2.255
(B) CONFLICT OF LAWS 2.258
E. OTHER CROSS-BORDER REORGANIZATIONS 2.259
(1) WHICH OPERATIONS DOES THIS REFER TO? 2.259
(2) RIGHT TO PERFORM GLOBAL ASSET TRANSFERS 2.270
(A) ISSUES 2.270
(B) COMPANY TRANSFORMATION OPERATIONS 2.272
(C) LIMITS TO THE RIGHT TO PERFORM GLOBAL ASSET TRANSFERS 2.273
(D) UNCERTAINTIES IN RELATION TO THE RIGHT TO PERFORM GLOBAL ASSET
TRANSFERS 2.275
(3) APPLICABLE RULES AND PROCEDURE 2.279
(A) APPLICABLE SUBSTANTIVE RULES 2.279
(B) CONFLICT OF LAWS 2.281
3. THE EU TAX FRAMEWORK FOR CROSS-BORDER REORGANIZATIONS WITHIN THE EU
88
IVO VANDE VELDE (TIBERGHIEN)
A. THE MERGER TAX DIRECTIVE 3.01
(1) OBJECDVE AND HISTORY 3.01
(2) IMPLEMENTATION-DIRECT EFFECT 3.06
(3) TRANSACTIONS COVERED 3.08
(A) MERGER 3.09
(B) DIVISION 3.13
(C) PARTIAL DIVISION 3.18
(D) TRANSFER OF ASSETS 3.21
(E) EXCHANGE OF SHARES 3.28
(F) TRANSFER OF THE REGISTERED OFFICE OF AN SE OR SCE 3.34
(4) QUALIFYING COMPANIES-GEOGRAPHICAL SCOPE 3.35
(A) COMPANY FROM A MEMBER STATE 3.35
(B) CROSS-BORDER TRANSACTIONS 3.38
(C) INTRA-COMMUNITY TRANSACTIONS 3.39
(5) MERGERS AND (PARTIAL) DIVISIONS 3.42
(A) ROLL-OVER RELIEF FOR TRANSFERRED ASSETS AND LIABILITIES 3.42
(B) CARRY-OVER OF TAX-EXEMPT RESERVES 3.49
(C) CARRIED-FORWARD TAX LOSSES 3.53
(D) RELIEF AT THE LEVEL OF THE SHAREHOLDERS (OTHER THAN THE RECEIVING
COMPANY) 3.56
(E) CANCELLATION OF SHARES IN A PARENT/SUBSIDIARY MERGER OR DIVISION
3.63 (6) SPECIFIC RULES FOR TRANSFERS OF ASSETS (ASSET MERGERS) 3.64
(7) SPECIFIC RULES FOR EXCHANGES OF SHARES (SHARE MERGERS) 3.67
(8) REORGANIZATIONS INVOLVING A TRANSFER OF A PERMANENT ESTABLISHMENT
3.71 (9) REORGANIZATIONS INVOLVING TAX-TRANSPARENT ENTITIES 3.78
XV
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CONTENTS - DETAILED
(10) TRANSFER OF THE REGISTERED OFFICE OF AN SE OR SCE 3.83
(11) ANTI-ABUSE PROVISION 3.86
B. EXIT TAXATION 3.91
(1) EXIT TAXES: INTRODUCTION 3.91
(2) EXIT TAXES ON EMIGRATION OF INDIVIDUALS 3.92
(3) THE COMMISSION S VIEW 3.93
(4) THE COURT S VIEW 3.96
(5) CORPORATE MIGRATIONS AND REORGANIZATIONS: STATUS 3-101
C. CROSS-BORDER LOSS RELIEF 3.106
(1) RELIEF FOR LOSSES INCURRED IN THE MEMBER STATE OF THE TRANSFERRING
COMPANY 3.107
(2) CLAW-BACK OF LOSSES INCURRED IN A PERMANENT ESTABLISHMENT 3.108
4. EMPLOYEE PARTICIPATION SCHEMES AND EUROPEAN EMPLOYMENT RULES FOR
CROSS-BORDER REORGANIZATIONS 123
MICHAEL TEPASS (LINKLATERS LLP)
A. THE CROSS-BORDER MERGER DIRECTIVE 4.02
(1) INTRODUCTION AND CONCEPTS 4.02
(2) THE RULE: PARTICIPATION SYSTEM OF THE COUNTRY OF REGISTRATION 4.09
(3) THE EXCEPTIONS TO THE RULE 4.10
(A) TWO OR THREE EXCEPTIONS TO THE RULE? 4.13
(B) EQUAL INCLUSION OF FOREIGN-BASED EMPLOYEES: SPECIFIC OR ABSTRACT
REVIEW? 4.15
(4) THE NEGOTIATION PROCEDURE 4.17
(A) INFORMATION ABOUT THE CROSS-BORDER MERGER AND INITIATION OF THE
SPECIAL NEGOTIATING BODY 4.18
(B) THE SPECIAL NEGOTIATING BODY 4.22
(5) THE AGREEMENT WITH THE SPECIAL NEGOTIATING BODY 4.37
(6) THE STANDARD RULES-WHEN THEY APPLY AND WHEN THEY DO NOT APPLY 4.40
(A) APPLICATION BY AGREEMENT 4.40
(B) APPLICATION IN THE ABSENCE OF AGREEMENR 4.41
(C) APPLICATION OF STANDARD RULES BY DECISION OF MANAGEMENT 4.43
(D) SPECIAL NEGOTIATING BODY DECISION TO DISCONTINUE NEGOTIATIONS 4.49
(7) THE STANDARD RULES-WHAT THEY SAY 4.50
(8) MISCELLANEOUS RULES 4.53
(A) OPTION NOT TO APPLY THE STANDARD RULES ON PARTICIPATION 4.53
(B) OPTION TO LIMIT THE PROPORTION OF EMPLOYEE REPRESENTATIVES 4.54
(C) COUNTING FOREIGN-BASED EMPLOYEES IN RESPECT OF THRESHOLDS FOR
PARTICIPATION 4.55
(D) SUBSEQUENT DOMESTIC MERGERS 4.56
(E) SUBSEQUENT TRANSFORMATIONS 4.57
B. HIE ACQUIRED RIGHTS DIRECTIVE 4.58
(1) SAFEGUARDING OF EMPLOYEES RIGHTS 4.59
(A) TRANSFER OF RIGHTS AND OBLIGATIONS 4.59
(B) OBJECTION TO THE TRANSFER OF EMPLOYMENT 4.63
(C) PRESERVATION OF EMPLOYEE REPRESENTATION 4.65
(2) INFORMATION AND CONSULTATION 4.66
IMAGE 5
CONTENTS - DETAILED
5. CROSS-BORDER REORGANIZATIONS IN BELGIUM 143
JEROME VERMEYLEN, SVEN DEMEULEMEESTER, ANDLVO VANDE VELDE (ALTIUS
TIBERGHIEN)
A. CORPORATE 5.01
(1) INTRODUCTION 5.01
(2) MERGERS ACCORDING TO THE CBMD 5.04
(A) SCOPE OF APPLICATION 5.06
(B) PROCEDURE 5.18
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 5.84
(D) POST-MERGER FORMALITIES 5-89
(E) PROTECTION OF MINORITY SHAREHOLDERS 5.101
(F) PROTECTION OF CREDITORS 5.104
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 5.105
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 5.110
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 5.110
(B) NON-HARMONIZED CROSS-BORDER MERGERS 5.111
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 5.115
(D) CROSS-BORDER CONTRIBUTION OR TRANSFER OF A BRANCH OF ACTIVITY OR OF
A UNIVERSALITY OF ASSETS 5.119
(E) TRANSFER OF CORPORATE SEAT 5.132
B. EMPLOYMENT 5.157
(1) EMPLOYEE PARTICIPATION 5.158
(A) INTRODUCTION 5.158
(B) NEGOTIATING PROCEDURE 5.166
(C) CONFIDENTIALITY 5-211
(D) OPERATION OF THE REPRESENTATIVE BODY 5.213
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 5.215
(F) COMPLIANCE 5.222
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
5-225 (A) INFORMATION AND CONSULTATION 5-228
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 5.235
C. TAX 5.241
(1) INTRODUCTION 5.241
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 5.242
(3) QUALIFYING COMPANIES 5.246
(4) MERGERS AND DIVISIONS 5.248
(A) OUTBOUND MERGERS AND DIVISIONS 5.248
(B) INBOUND MERGERS AND DIVISIONS 5.274
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A TRANSFER OF A
BELGIAN PERMANENT ESTABLISHMENT 5.283
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 5.286
(5) TRANSFER OF ASSETS 5-291
(A) OUTBOUND TRANSFER OF ASSETS 5.291
(B) INBOUND TRANSFER OF ASSETS 5.297
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
BELGIAN PERMANENT ESTABLISHMENT 5-299
(6) TRANSFER OF CORPORATE SEAT 5-302
(A) TRANSFER OF THE REGISTERED SEAT OF AN SE/SCE 5.302
(B) ODIER CORPORATE SEAT TRANSFERS 5.306
(7) ANTI-ABUSE PROVISION 5-30/
IMAGE 6
CONTENTS - DETAILED
6. CROSS-BORDER REORGANIZATIONS IN THE CZECH REPUBLIC 205
DAVID NEVESELY, JAN KREJSA, MICHAELA REZNIKOVD ANDMICHAELA RIEDLOVD
(HAVEL, HOLDSEK AND PARTNERS)
A. CORPORATE 6.01
(1) INTRODUCTION 6.01
(2) MERGERS ACCORDING TO THE CBMD 6.04
(A) SCOPE OF APPLICATION 6.06
(B) PROCEDURE 6.24
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 6.88
(D) POST-MERGER FORMALITIES 6.92
(E) PROTECTION OF MINORITY SHAREHOLDERS 6.106
(F) PROTECTION OF CREDITORS 6.110
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 6.112
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 6.117
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 6.117
(B) NON-HARMONIZED CROSS-BORDER MERGERS 6.118
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 6.122
(D) CFOSS-BORDER GLOBAL TRANSFER OF ASSETS AND LIABILITIES 6.125
(E) TRANSFER OF CORPORATE SEAT 6.126
B. EMPLOYMENT 6.147
(1) EMPLOYEE PARTICIPATION 6.148
(A) INTRODUCTION 6.148
(B) NEGOTIATING PROCEDURE 6.162
(C) CONFIDENTIALITY 6.203
(D) OPERATION OF THE REPRESENTATIVE BODY 6.205
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 6.206
(F) COMPLIANCE 6.207
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
6.209 (A) INFORMATION AND CONSULTATION 6.210
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 6.218
C. TAX 6.220
(1) INTRODUCTION 6.220
(2) TAX-NEUTTAL CROSS-BORDER REORGANIZATIONS 6.222
(3) QUALIFYING COMPANIES 6.229
(4) MERGERS AND DIVISIONS 6.234
(A) OUTBOUND MERGERS AND DIVISIONS 6.234
(B) INBOUND MERGERS AND DIVISIONS 6.252
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A TRANSFER OF A
CZECH PERMANENT ESTABLISHMENT 6.259
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 6.262
(5) TRANSFER OF ASSETS 6.271
(A) OUTBOUND TRANSFER OF ASSETS 6.271
(B) INBOUND TRANSFER OF ASSETS 6.279
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
CZECH PERMANENT ESTABLISHMENT 6.283
(6) TRANSFER OR CORPORATE SEAT 6.285
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 6.285
(B) OTHER CORPORATE SEAT TRANSFERS 6.288
C 7 ) ANTI-ABU.SE PROVISION 6.289
XVLLI
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CONTENTS - DETAILED
7. CROSS-BORDER REORGANIZATIONS IN FRANCE 257
JOHN R FLANIGAN, KATELL DENIEL-ALLIOUX, SANDRA HAZAN, AND THIERRY
RENAUDDE LA FAVERIE (SALANS)
A. CORPORATE 7.01
(1) INTRODUCTION 7.01
(2) MERGERS ACCORDING TO THE CBMD 7.04
(A) SCOPE OF APPLICATION 7.08
(B) PROCEDURE 7.25
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 7.80
(D) POST-MERGER FORMALITIES 7-85
(E) PROTECTION OF MINORITY SHAREHOLDERS 7.94
(F) PROTECTION OF CREDITORS 7.96
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 7.101
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 7.106
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OFANSEORANSCE 7.106
(B) NON-HARMONIZED CROSS-BORDER MERGERS 7.107
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 7.115
(D) CROSS-BORDER CONTRIBUTION OR TRANSFER OF A BRANCH OF ACTIVITY OR OF
A UNIVERSALITY OF ASSETS 7.119
(E) TRANSFER OF CORPORATE SEAT 7.128
B. EMPLOYMENT 7.149
(1) EMPLOYEE PARTICIPATION 7.150
(A) INTRODUCTION 7.150
(B) NEGOTIATING PROCEDURE 7.158
(C) CONFIDENTIALITY 7.189
(D) OPERATION OF THE REPRESENTATIVE BODY 7.192
(E) PROTECTION OF EMPLOYEE REPRESENTATIVES 7.194
(F) COMPLIANCE 7.198
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
7.201 (A) INFORMATION AND CONSULTATION 7.203
(B) SAFEGUARDING OF EMPLOYEE RIGHTS 7.213
C. TAX 7.216
(1) INTRODUCTION 7.216
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 7.218
(3) QUALIFYING COMPANIES 7.227
(4) MERGERS AND DIVISIONS 7.231
(A) OUTBOUND MERGERS AND DIVISIONS 7.231
(B) INBOUND MERGERS AND DIVISIONS 7.257
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A TRANSFER OF A
FRENCH PERMANENT ESTABLISHMENT 7.271
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 7.277
(5) TRANSFER OF ASSETS 7.289
(A) OUTBOUND TRANSFER OF ASSETS 7.289
(B) INBOUND TRANSFER OF ASSETS 7.302
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
FRENCH PERMANENT ESTABLISHMENT 7.311
(6) TRANSFER OF CORPORATE SEAT 7.313
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 7.313
XIX
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CONTENTS - DETAILED
(B) OTHER CORPORATE SEAT TRANSFERS 7.317
(7) AND-ABUSE PROVISION 7.318
8. CROSS-BORDER REORGANIZATIONS IN GERMANY 315
STEFAN SIMON, INGO STANGL, DANIEL RUBNER, AND MATTHIAS GRUNDKE (FLICK
GOCKE SCHAUMBURG)
A. CORPORATE 8.01
(1) INTRODUCTION 8.01
(2) MERGERS ACCORDING TO THE CBMD 8.05
(A) SCOPE OF APPLICATION 8.08
(B) PROCEDURE 8.29
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 8.105
(D) POST-MERGER FORMALITIES 8.107
(E) PROTECTION OF MINORITY SHAREHOLDERS 8.113
(F) PROTECTION OF CREDITORS 8.115
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 8.120
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 8.125
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 8.125
(B) NON-HARMONIZED CROSS-BORDER MERGERS 8.126
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 8.134
(D) CROSS-BORDER CONTRIBUTION OR TRANSFER OF A BRANCH OF ACTIVITY OR OF
A UNIVERSALITY OF ASSETS 8.138
(E) ACCRUAL MODELS 8.140
(F) TRANSFER OF CORPORATE SEAT 8.143
B. EMPLOYMENT 8.159
(1) EMPLOYEE PARTICIPATION 8.159
(A) INTRODUCTION 8.159
(B) NEGOTIATING PROCEDURE 8.164
(C) CONFIDENTIALITY 8.192
(D) OPERATION OF THE REPRESENTATIVE BODY 8.193
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 8.194
(F) COMPLIANCE 8.195
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
8.196 (A) INFORMATION AND CONSULTATION 8.197
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 8.200
C. TAX 8.203
(1) INTRODUCTION 8.203
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 8.205
(3) QUALIFYING COMPANIES 8.209
(4) MERGERS AND DIVISIONS 8.211
(A) OUTBOUND MERGERS AND DIVISIONS 8.211
(B) INBOUND MERGERS AND DIVISIONS 8.232
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A GERMAN
PERMANENT ESTABLISHMENT 8.243
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 8.245
(5) TRANSFER OF ASSETS 8.253
(A) OUTBOUND TRANSFER OF ASSETS 8.253
(B) INBOUND TRANSFER OF ASSETS 8.258
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OR A
GERMAN PERMANENT ESTABLISHMENT 8.260
XX
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CONTENTS - DETAILED
(6) TRANSFER OF CORPORATE SEAT 8.264
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 8.264
(B) OTHER CORPORATE SEAT TRANSFERS 8.265
(7) ANTI-ABUSE PROVISION 8.267
9. CROSS-BORDER REORGANIZATIONS IN HUNGARY 369
MIHDLY BARCZA, JOZSEFBULCSU FENYVESI, BARNA FAZEKAS, AND ZSOLT CSELEDI
(OPPENHEIM LAW FIRM)
A. CORPORATE 9.01
(1) INTRODUCTION 9.01
(2) MERGERS ACCORDING TO THE CBMD 9.05
(A) SCOPE OF APPLICATION 9.07
(B) PROCEDURE 9.20
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 9.110
(D) POST-MERGER FORMALITIES 9.115
(E) PROTECTION OF MINORITY SHAREHOLDERS 9.126
(F) PROTECTION OF CREDITORS 9.131
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 9.135
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 9.141
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 9.141
(B) NON-HARMONIZED CROSS-BORDER MERGERS 9.142
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 9.146
(D) OTHER TYPES OF REORGANIZATIONS IN A CROSS-BORDER CONTEXT 9.149
(E) TRANSFER OF CORPORATE SEAT 9.150
B. EMPLOYMENT 9.169
(1) EMPLOYEE PARTICIPATION 9.170
(A) INTRODUCTION 9.170
(B) NEGOTIATING PROCEDURE 9.189
(C) CONFIDENTIALITY 9.234
(D) OPERATION OF THE REPRESENTATIVE BODY 9.237
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 9.248
(F) COMPLIANCE 9.250
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
9.253 (A) INFORMATION AND CONSULTATION 9.256
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 9.264
C. TAX 9.274
(1) INTRODUCTION 9.274
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 9.276
(3) QUALIFYING COMPANIES 9.289
(4) MERGERS AND DIVISIONS 9.292
(A) OUTBOUND MERGERS AND DIVISIONS 9.292
(B) INBOUND MERGERS AND DIVISIONS 9.319
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A HUNGARIAN
PERMANENT ESTABLISHMENT 9.324
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 9.328
(5) TRANSFER OF ASSETS 9.335
(A) OUTBOUND TRANSFER OF ASSETS 9.335
(B) INBOUND TRANSFER OF ASSETS 9.351
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
HUNGARIAN PERMANENT ESTABLISHMENT 9.356
XXI
IMAGE 10
CONTENTS - DETAILED
(6) TRANSFER OF CORPORATE SEAT 9.359
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 9.359
(B) OTHER CORPORATE SEAT TRANSFERS 9.363
(7) ANTI-ABUSE PROVISION 9.364
10. CROSS-BORDER REORGANIZATIONS IN IRELAND 436
JENNIFER MCCARTHY, IAN MOORE, AND PAUL FAHY (A&L GOODBODY)
A. CORPORATE 10.01
(1) INTRODUCTION 10.01
(2) MERGERS ACCORDING TO THE CBMD 10.04
(A) SCOPE OF APPLICATION 10.06
(B) PROCEDURE 10.26
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 10.89
(D) POST-MERGER FORMALITIES 10.93
(E) PROTECTION OF MINORITY SHAREHOLDERS 10.100
(F) PROTECTION OF CREDITORS 10.102
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 10.104
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 10.109
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 10.109
(B) NON-HARMONIZED CROSS-BORDER MERGERS 10.110
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 10.114
(D) OTHER FORMS OF REORGANIZATIONS 10.118
(E) TRANSFER OF CORPORATE SEAT 10.119
B. EMPLOYMENT 10.135
(1) EMPLOYEE PARTICIPATION 10.135
(A) INTRODUCTION 10.135
(B) NEGOTIATING PROCEDURE 10.140
(C) CONFIDENTIALITY 10.175
(D) OPERATION OF THE REPRESENTATIVE BODY 10.178
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 10.191
(F) COMPLIANCE 10.194
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
10.195 (A) INFORMATION AND CONSULTATION 10.195
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 10.198
C. TAX 10.202
(1) INTRODUCTION 10.202
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 10.205
(3) QUALIFYING COMPANIES 10.215
(4) MERGERS AND DIVISIONS 10.218
(A) OUTBOUND MERGERS AND DIVISIONS 10.218
(B) INBOUND MERGERS AND DIVISIONS 10.243
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING AN IRISH
PERMANENT ESTABLISHMENT 10.249
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 10.251
(5) TRANSFER OF ASSETS 10.257
(A) OUTBOUND TRANSFER OF ASSETS 10.257
(B) INBOUND TRANSFER OF ASSETS 10.259
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF AN
IRISH PERMANENT ESTABLISHMENT 10.260
IMAGE 11
CONTENTS - DETAILED
(6) TRANSFER OF CORPORATE SEAT 10.263
(7) ANTI-ABUSE PROVISION 10.267
11 . CROSS-BORDER REORGANIZATIONS IN ITALY 493
ROSARIO ZACCA AND LUCIANO ACCIARI (GIANNI, ORIGONI, GRIPPO & PARTNERS)
A. CORPORATE 11.01
(1) INTRODUCTION 11.01
(2) MERGERS ACCORDING TO THECBMD 11.06
(A) SCOPE OF APPLICATION 11.09
(B) PROCEDURE 11.23
(C) COMMON DRAFT TERMS OF MERGER 11.27
(D) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 11.99
(E) POST-MERGER FORMALITIES 11.105
(F) PROTECTION OF MINORITY SHAREHOLDERS 11.112
(G) PROTECTION OF CREDITORS 11.113
(H) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 11.117
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 11.121
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 11.121
(B) NON-HARMONIZED CROSS-BORDER MERGERS 11.122
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 11.125
(D) OTHER CROSS-BORDER REORGANIZATIONS 11.129
(E) TRANSFER OF CORPORATE SEAT 11.130
B. EMPLOYMENT 11.150
(1) EMPLOYEE PARTICIPATION 11.150
(A) INTRODUCTION 11.150
(B) NEGOTIATING PROCEDURE 11.155
(C) CONFIDENTIALITY 11.179
(D) OPERATION OF THE REPRESENTATIVE BODY 11.182
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 11.183
(F) COMPLIANCE 11.185
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
11.186 (A) INFORMATION AND CONSULTATION 11.188
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 11.191
C. TAX 11.195
(1) INTRODUCTION 11.195
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 11.197
(3) QUALIFYING COMPANIES 11.200
(4) MERGERS AND DIVISIONS 11.203
(A) OUTBOUND MERGERS AND DIVISIONS 11.203
(B) INBOUND MERGERS AND DIVISIONS 11.218
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING AN ITALIAN
PERMANENT ESTABLISHMENT 11.224
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 11.226
(5) TRANSFER OF ASSETS 11.234
(A) OUTBOUND TRANSFER OF ASSETS 11.234
(B) INBOUND TRANSFER OF ASSETS 11.240
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF AN
ITALIAN PERMANENT ESTABLISHMENT 11.242
XXAI
IMAGE 12
CONTENTS - DETAILED
(6) TRANSFER OF CORPORATE SEAT 11.245
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 11.245
(B) OTHER CORPORATE SEAT TRANSFERS 11.248
(7) ANTI-ABUSE PROVISION 11.249
12. CROSS-BORDER REORGANIZATIONS IN LUXEMBOURG 547
PIT RECKINGER, LEON GLODEN, AND DIRK RICHER (ELVINGER, HOSS & PRUSSEN)
A. CORPORATE 12.01
(1) INTRODUCTION 12.01
(2) MERGERS ACCORDING TO THE CBMD 12.05
(A) SCOPE OF APPLICATION 12.07
(B) PROCEDURE 12.19
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 12.91
(D) POST-MERGER FORMALITIES 12.97
(E) PROTECTION OF MINORITY SHAREHOLDERS 12.106
(F) PROTECTION OF CREDITORS 12.109
(G) INVALIDITY, LIABILITIES, AND CRIMINAL SANCTIONS 12.115
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 12.120
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 12.120
(B) NON-HARMONIZED CROSS-BORDER MERGERS 12.121
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 12.125
(D) CROSS-BORDER CONTRIBUTIONS OR TRANSFERS OF A BRANCH OF ACTIVITY OR
OF A UNIVERSALITY OF ASSETS 12.131
(E) TRANSFER OF CORPORATE SEAT 12.141
B. EMPLOYMENT 12.164
(1) EMPLOYEE PARTICIPATION 12.165
(A) INTRODUCTION 12.165
(B) NEGOTIATING PROCEDURE 12.171
(C) CONFIDENTIALITY 12.201
(D) OPERATION OF THE REPRESENTATIVE BODY 12.202
(E) PROTECTION OF EMPLOYEE REPRESENTATIVES 12.203
(F) COMPLIANCE 12.206
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
12.207 (A) INFORMATION AND CONSULTATION 12.208
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 12.212
C. TAX 12.216
(1) INTRODUCTION 12.216
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 12.217
(3) QUALIFYING COLLECTIVE UNDERTAKINGS 12.220
(4) MERGERS AND DIVISIONS 12.221
(A) OUTBOUND MERGERS AND DIVISIONS 12.221
(B) INBOUND MERGERS AND DIVISIONS 12.235
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A TRANSFER OF A
LUXEMBOURG PERMANENT ESTABLISHMENT 12.238
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COLLECTIVE
UNDERTAKI NG 12.239
(5) TRANSFER OF ASSETS 12.242
(A) OUTBOUND TRANSFER OF ASSETS 12.242
(B) INBOUND TRANSFER OF ASSETS 12.246
IMAGE 13
CONTENTS - DETAILED
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
LUXEMBOURG PERMANENT ESTABLISHMENT 12.248
(6) TRANSFER OF CORPORATE SEAT 12.250
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 12.250
(B) OTHER CORPORATE SEAT TRANSFERS 12.251
(7) ANTI-ABUSE PROVISION 12.252
13. CROSS-BORDER REORGANIZATIONS IN THE NETHERLANDS 597
HUGO REUMKENS, JAAP KLOPPERS, LIEKE VAN AARSSEN, ELS DE WIND, CARA
PRONK, EWOUT VANASBECK, WIEBE DE VRIES, AND SANDER VAN BERKEL (VAN
DOORNE NV)
A. CORPORATE 13.01
(1) INTRODUCTION 13.01
(2) MERGERS ACCORDING TO THE CBMD 13.06
(A) SCOPE OF APPLICATION 13.08
(B) PROCEDURE 13.24
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 13.89
(D) POST-MERGER FORMALITIES 13.97
(E) PROTECTION OF MINORITY SHAREHOLDERS 13.105
(F) PROTECTION OF CREDITORS 13.111
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 13.116
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 13.121
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 13.121
(B) NON-HARMONIZED CROSS-BORDER MERGERS 13.122
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 13.126
(D) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 13.130
(E) TRANSFER OF CORPORATE SEAT 13.131
B. EMPLOYMENT 13.152
(1) EMPLOYEE PARTICIPATION 13.152
(A) INTRODUCTION 13.152
(B) NEGOTIATING PROCEDURE 13.160
(C) CONFIDENTIALITY 13.185
(D) PROTECTION OF EMPLOYEES REPRESENTATIVES 13.188
(E) COMPLIANCE 13.190
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
13.193 (A) INFORMATION AND CONSULTATION 13.194
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 13.212
C. TAX 13.216
(1) INTRODUCTION 13.216
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 13.217
(3) QUALIFYING COMPANIES 13.220
(4) MERGERS AND DIVISIONS 13.223
(A) OUTBOUND MERGERS AND DIVISIONS 13.223
(B) INBOUND MERGERS AND DIVISIONS 13.245
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A DUTCH
PERMANENT ESTABLISHMENT 13.251
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 13.254
(5) TRANSFER OF ASSETS 13.262
(A) OUTBOUND TRANSFER OF ASSETS 13.262
(B) INBOUND TRANSFER OF ASSETS 13.268
XXV
IMAGE 14
CONTENTS - DETAILED
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
DUTCH PERMANENT ESTABLISHMENT 13.2/3
(6) TRANSFER OF CORPORATE SEAT 13.2/5
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 13.275
(B) OTHER CORPORATE SEAT TRANSFERS 13.278
(7) ANTI-ABUSE PROVISION 13.2/J
14. CROSS-BORDER REORGANIZATIONS IN POLAND 654
MAREK WRONIAK, EWA SLEZAK, AGNIESZKA SZCZODRA-HAJDUK, GRZEGORZ BARSZCZ,
JULIA WALICKA, ANDRZEJ D$BIEC, AND JOANNA FIEMA (HOGAN LOVELLS)
. CORPORATE (1) INTRODUCTION (2) MERGERS ACCORDING TO THE CBMD (A)
SCOPE OF APPLICATION
(B) PROCEDURE (C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER (D)
POST-MERGER FORMALITIES (E) PROTECTION OF MINORITY SHAREHOLDERS
(F) PROTECTION OF CREDITORS (G) NULLITY, LIABILITIES, AND CRIMINAL
SANCTIONS (3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS (A)
CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE
(B) NON-HARMONIZED CROSS-BORDER MERGERS (C) CROSS-BORDER DIVISIONS AND
PARTIAL DIVISIONS (D) OTHER CROSS-BORDER REORGANIZATIONS (E) TRANSFER OF
CORPORATE SEAT
B. EMPLOYMENT (1) EMPLOYEE PARTICIPATION (A) INTRODUCTION (B)
NEGOTIATING PROCEDURE
(C) CONFIDENTIALITY (D) OPERATION OF THE REPRESENTATIVE BODY (E)
PROTECTION OF EMPLOYEES REPRESENTATIVES (T) COMPLIANCE (2) OTHER
EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
(A) INFORMATION AND CONSULTATION (B) SAFEGUARDING OF EMPLOYEES RIGHTS
C. TAX (1) INTRODUCTION (2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS (3)
QUALIFYING COMPANIES (4) MERGERS AND DIVISIONS
(A) OUTBOUND MERGERS AND DIVISIONS (B) INBOUND MERGERS AND DIVISION (C)
EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A POLISH PERMANENT
ESTABLISHMENT
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY (5)
TRANSFER OF ASSETS (A) OUTBOUND TRANSFER OF ASSETS
14.01 14.01 14.03 14.05
14.21 14.90 14.97 14.102 14.103 14.105 14.111 14.111 14.112 14.115
14.118 14.119 14.137 14.138 14.138 14.145 14.180 14.182 14.184 14.186
14.187 14.189 14.192
14.195 14.195 14.200 14.206 14.208
14.208 14.234
14.241 14.245 14.255 14.255
XXVI
IMAGE 15
CONTENTS - DETAILED
(B) INBOUND TRANSFER OF ASSETS 14.265
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
POLISH PERMANENT ESTABLISHMENT 14.267
(6) TRANSFER OF CORPORATE SEAT 14.269
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 14.269
(B) OTHER CORPORATE SEAT TRANSFERS 14.273
(7) ANTI-ABUSE PROVISION 14.274
15. CROSS-BORDER REORGANIZATIONS IN SPAIN 699
IGNACIO CORBERA DALE, MISERICBRDIA BORRAS CABACES, AND FRANCISCO
LAVANDERA NOGUERA (J&A GARRIGUES, SLP)
A. CORPORATE 15.01
(1) INTRODUCTION 15.01
(2) MERGERS ACCORDING TO THE CBMD 15.05
(A) SCOPE OF APPLICATION 15.09
(B) PROCEDURE 15.23
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 15-83
(D) POST-MERGER FORMALITIES 15.88
(E) PROTECTION OF MINORITY SHAREHOLDERS 15.105
(F) PROTECTION OF CREDITORS 15.107
(G) NULLITY, LIABILITY, AND CRIMINAL SANCTIONS 15.112
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 15.120
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 15.120
(B) NON-HARMONIZED CROSS-BORDER MERGERS 15-121
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 15.125
(D) CROSS-BORDER GLOBAL TRANSFER OF ASSETS AND LIABILITIES 15.144
(E) TRANSFER OF CORPORATE SEAT 15.154
B. EMPLOYMENT 15.181
(1) EMPLOYEE PARTICIPATION 15.181
(A) INTRODUCTION 15-181
(B) NEGOTIATING PROCEDURE 15.192
(C) CONFIDENTIALITY 15.239
(D) OPERATION OF THE REPRESENTATIVE BODY 15.241
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 15-242
(F) COMPLIANCE 15-245
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
15.249 (A) INFORMATION AND CONSULTATION 15.249
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 15.254
C. TAX 15.260
(1) INTRODUCTION 15.260
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 15-262
(3) QUALIFYING COMPANIES 15.267
(4) MERGERS AND DIVISIONS 15.270
(A) OUTBOUND MERGERS AND DIVISIONS 15.270
(B) INBOUND MERGERS AND DIVISIONS 15.302
(C) EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A SPANISH
PERMANENT ESTABLISHMENT 15.316
(D) CONSEQUENCES FOR DIE SHAREHOLDERS OF THE TRANSFERRING COMPANY 15-320
IMAGE 16
CONTENTS - DETAILED
(5) TRANSFER OF ASSETS 15.32J
(A) OUTBOUND TRANSFER OF ASSETS 15.329
(B) INBOUND TRANSFER OF ASSETS 15.337
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
SPANISH PERMANENT ESTABLISHMENT 15.339
(6) TRANSFER OF CORPORATE SEAT 15.342
(A) TRANSFEROF THE REGISTERED OFFICE OF AN SE/SCE 15.342
(B) OTHER CORPORATE SEAT TRANSFERS 15.345
(7) ANTI-ABUSE PROVISION 15.347
16. CROSS-BORDER REORGANIZATIONS IN SWEDEN 762
PER HEDMAN, JONATAN SODERKVIST, JOHANNA NILSSON, ANNA ROMELL STENMARK,
AND ANNA LEWANDER (ADVOKATFIRTNAN LINDAHL)
A. CORPORATE 16.01
(1) INTRODUCTION 16.01
(2) MERGERS ACCORDING TO THE CBMD 16.04
(A) SCOPE OF APPLICATION 16.06
(B) PROCEDURE 16.19
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 16.101
(D) POSE MERGER FORMALITIES 16.104
(E) PROTECTION OF MINORITY SHAREHOLDERS 16.113
(F) PROTECTION OF CREDITORS 16.115
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 16.116
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 16.125
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 16.125
(B) NON-HARMONIZED CROSS-BORDER MERGERS 16.126
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 16.130
(D) OTHER CROSS-BORDER REORGANIZATIONS 16.134
(E) TRANSFEROF CORPORATE SEAT 16.135
B. EMPLOYMENT 16.150
(1) EMPLOYEE PARTICIPATION 16.150
(A) INTRODUCTION 16.150
(B) NEGOTIATING PROCEDURE 16.159
(C) CONFIDENTIALITY 16.181
(D) OPERATION OF THE REPRESENTATIVE BODY 16.182
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 16.183
(F) COMPLIANCE 16.186
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
16.187 (A) INFORMATION AND CONSULTATION 16.187
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 16.192
C. TAX 16.195
(I) INTRODUCTION 16.195
(2! LAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 16.197
(3) (QUALIFYING COMPANIES 16.201
(4) MERGERS AND DIVISIONS 16.206
(A) OUTBOUND MERGERS AND DIVISIONS 16.206
(B) INBOUND MERGERS AND DIVISIONS 16.223
(C) *EXTRA-TERRITORIAL MERGERS AND DIVISIONS INVOLVING A SWEDISH
PERMANENT ESTABLISHMENT 16.228
IMAGE 17
CONTENTS - DETAILED
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 16.230
(5) TRANSFER OF ASSETS 16.234
(A) OUTBOUND TRANSFER OF ASSETS 16.234
(B) INBOUND TRANSFER OF ASSETS 16.239
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A
SWEDISH PERMANENT ESTABLISHMENT 16.240
(6) TRANSFER OF CORPORATE SEAT 16.241
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SC/SCE 16.241
(B) OTHER CORPORATE SEAT TRANSFERS 16.245
(7) ANTI-ABUSE PROVISION 16.247
17. CROSS-BORDER REORGANIZATIONS IN THE UK 808
NICK PARDEN, BERNARD WALL, ELIZABETH SLATTERY, JO BROADBENT, KAREN
HUGHES, AND PETER OWEN (HOGAN LOVELLS INTERNATIONAL LLP)
A. CORPORATE 17.01
(1) INTRODUCTION 17.01
(2) MERGERS ACCORDING TO THE CBMD 17.05
(A) SCOPE OF APPLICATION 17.07
(B) PROCEDURE 17.25
(C) ENTRY INTO EFFECT AND CONSEQUENCES OF THE MERGER 17.89
(D) POST-MERGER FORMALITIES 17.95
(E) PROTECTION OF MINORITY SHAREHOLDERS 17.110
(F) PROTECTION OF CREDITORS 17.112
(G) NULLITY, LIABILITIES, AND CRIMINAL SANCTIONS 17.119
(3) OTHER FORMS OF CROSS-BORDER REORGANIZATIONS 17.123
(A) CROSS-BORDER MERGER THROUGH THE FORMATION OF AN SE OR AN SCE 17.123
(B) NON-HARMONIZED CROSS-BORDER MERGERS 17.124
(C) CROSS-BORDER DIVISIONS AND PARTIAL DIVISIONS 17.131
(D) TRANSFER OF CORPORATE SEAT 17.141
B. EMPLOYMENT 17.153
(1) EMPLOYEE PARTICIPATION 17.153
(A) INTRODUCTION 17-154
(B) NEGOTIATING PROCEDURE 17.160
(C) CONFIDENTIALITY 17.192
(D) OPERATION OF THE REPRESENTATIVE BODY 17.197
(E) PROTECTION OF EMPLOYEES REPRESENTATIVES 17.198
(F) COMPLIANCE 17.202
(2) OTHER EMPLOYMENT RULES APPLICABLE TO CROSS-BORDER REORGANIZATIONS
17.209 (A) INFORMATION AND CONSULTATION 17.210
(B) SAFEGUARDING OF EMPLOYEES RIGHTS 17.214
C. TAX 17.216
(1) INTRODUCTION 17.216
(2) TAX-NEUTRAL CROSS-BORDER REORGANIZATIONS 17.217
(3) QUALIFYING COMPANIES 17.221
(4) MERGERS AND PARTIAL DIVISIONS 17.225
(A) OUTBOUND MERGERS AND PARTIAL DIVISIONS 17.225
(B) INBOUND MERGERS AND PARTIAL DIVISIONS 17.253
(C) EXTRA-TERRITORIAL MERGERS AND PARTIAL DIVISIONS INVOLVING THE
TRANSFER OF A UK PERMANENT ESTABLISHMENT 17.261
XXIX
IMAGE 18
CONTENTS - DETAILED
(D) CONSEQUENCES FOR THE SHAREHOLDERS OF THE TRANSFERRING COMPANY 17-266
(5) TRANSFER OF ASSETS 17.274
(A) OUTBOUND TRANSFER OF ASSETS 17.274
(B) INBOUND TRANSFER OR ASSETS 17.287
(C) EXTRA-TERRITORIAL TRANSFER OF ASSETS INVOLVING A TRANSFER OF A UK
PERMANENT ESTABLISHMENT 17.292
(6) TRANSFER OF CORPORATE SEAT 17.297
(A) TRANSFER OF THE REGISTERED OFFICE OF AN SE/SCE 17.297
(B) OTHER CORPORATE SEAT TRANSFERS 17.299
(7) ANTI-ABUSE PROVISION 17.300
INDEX 873
|
| any_adam_object | 1 |
| author_GND | (DE-588)1022107690 |
| building | Verbundindex |
| bvnumber | BV040097288 |
| classification_rvk | PS 3780 PU 1542 QP 450 |
| ctrlnum | (OCoLC)751726178 (DE-599)GBV675457025 |
| dewey-full | 346.406626 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 346 - Private law |
| dewey-raw | 346.406626 |
| dewey-search | 346.406626 |
| dewey-sort | 3346.406626 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV040097288 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:16:48Z |
| institution | BVB |
| isbn | 0199693285 9780199693283 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024953935 |
| oclc_num | 751726178 |
| open_access_boolean | |
| owner | DE-N2 DE-19 DE-BY-UBM DE-20 DE-92 |
| owner_facet | DE-N2 DE-19 DE-BY-UBM DE-20 DE-92 |
| physical | LXXXIV, 894 S. 25 cm |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Oxford University Press |
| record_format | marc |
| spelling | European cross-border mergers and reorganizations ed. by Jérôme Vermeylen ... 1. publ. Oxford Oxford University Press 2012 LXXXIV, 894 S. 25 cm txt rdacontent n rdamedia nc rdacarrier Vermeylen, Jérôme Sonstige (DE-588)1022107690 oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024953935&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | European cross-border mergers and reorganizations |
| title | European cross-border mergers and reorganizations |
| title_auth | European cross-border mergers and reorganizations |
| title_exact_search | European cross-border mergers and reorganizations |
| title_full | European cross-border mergers and reorganizations ed. by Jérôme Vermeylen ... |
| title_fullStr | European cross-border mergers and reorganizations ed. by Jérôme Vermeylen ... |
| title_full_unstemmed | European cross-border mergers and reorganizations ed. by Jérôme Vermeylen ... |
| title_short | European cross-border mergers and reorganizations |
| title_sort | european cross border mergers and reorganizations |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024953935&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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