Szabados Tamás: The Transfer of the Company Seat within the European Union

Szabados Tamás: The Transfer of the Company Seat within the European Union

The book deals with the issue of the transfer of the company seat within the European Union. The monograph analyses how the freedom of establishment provisions of the Treaty on the Functioning of the European Union and the related case law influence national rules on the transfer of the company seat. The interest of legal scholarship usually turns to the primary and secondary legal sources of the EU related to the transfer of seat. Undoubtedly, this is the most obvious form of appearance of EU law. Less attention is paid, however, to the other, less-known layer of the application of EU law: this is the realm of national legislation and court practice on the freedom of establishment. In absence of harmonisation and taking into consideration the uncertainties stemming from the case law of the Court of Justice of the European Union, the competence of the Member States is retained in many respects. This increases the significance of national laws and therefore it is worth scrutinising the different paths of development of the legislation and judiciary practice of the Member States in this field. The book may be of interest primarily to practitioners and students, but it is recommended for anyone wishing to get a deeper understanding of the cross-border mobility of companies.