The European company ('SE') is a new legal entity offering a European perspective for businesses, which became a reality on 8 October 2004. Its purpose is to allow businesses that wish to extend their activities beyond their home Member State to operate throughout the EU on the basis of a single set of rules and a unified management system. This book explains how to set up and organise a European company, and sets out the text of the relevant EC instruments that serve as its legal basis, as well as the national implementing legislation. It is essential for businesses and their advisers to understand the implementing legislation of the relevant Member States in deciding where to establish an SE. This book provides comprehensive coverage of such legislation in all Member States of the European Economic Area which have, as at 1 July 2005, implemented the Regulation containing the SE statute and the Directive on employee involvement in the SE.




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List of contributors; Preface Dirk Van Gerven, NautaDutilh; Part I. The European Legal Framework: 1. The Societas Europaea: a new opportunity? Paul Storm, NautaDutilh; 2. Provisions of Community law applicable to the Societas Europaea Dirk Van Gerven, NautaDutilh; 3. European involvement: rights and obligations Philippe François and Julien Hick, NautaDutilh; 4. International tax aspects of the Societas Europaea Roderik Bouwman and Jan Werbrouck, NautaDutilh; Part II. Application in each Member State: National Reports for EU Member States; 5. Austria Andreas Hable and Horst Lukanec, Binder Grösswang Rechtsanwälte; 6. Belgium Dirk Van Gerven and Elke Janssens, NautaDutilh; 7. Denmark Vagn Thorup, Nikolaj Hansen, Claus Juel Hansen and Arne Ottosen, Kromann Reumert; 8. Finland Berndt Heikel and Johan Nybergh, Hannes Snellman; 9. Germany Wilhelm Haarmann and Clemens Philipp Schindler, Haarmann Hemmelrath; 10. The Netherlands Marianne de Waard, Frits Oldenburg and Paul Storm, NautaDutilh; 11. Estonia Sven Papp and Maarja Oviir-Neivelt, Raidla & Partners; 12. Hungary Jacques de Servigny, Gide Loyrette Nouel; 13. Lithuania Zilvinas Kvietkus, Mindaugas Civilka, Norcous & Partners; 14. Poland Agnieszka Szydlik, Jacek Bondarewski, Magdalena Moczulska, Malgorzata Kozak, Michal Bernat and Morvan Le Berre, Wardynski & Partners; 15. Slovak Republic Katarina Cechová, Michaela Jurková and Cechová Rakovsky; 16. Sweden Klaes Edhall, Anne Rutberg, Helena Rempler, Annika Andersson, Anna-Karin Liljeholm and Kerstin Kamp-Wigforss, Mannheimer Swartling; 17. United Kingdom Nigel Boardman, Slaughter & May; National reports for EEA Member States: 18. Iceland Thorunn Gudmundsdottir, Thorunn Gudmundsdottir Lex Law Office; Part III. Annexes: Annex Ia. Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European Company (SE); Annex Ib. Public limited-liability companies referred to in Article 2(1) of the Regulation; Annex Ic. Public and private limited-liability companies referred to in Article 2(2) of the Regulation; Annex II. Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees; Annex III. List of national laws implementing the Regulation and the Directive.