• European corporate mobility. recent developments in the ECJ case law on the transfer of companies'' offices

Lambert Academic Publishing
Publication date:

(Alessandra Casoli, Juris Doctor)


Corporate mobility is an essential precondition for European companies to enjoy the benefits and opportunities the integration of economies offers: it allows for the optimal allocation of productive factors as well as for a high degree of entrepreneurial freedom. The Treaty on the Functioning of the European Union grants the freedom of establishment to both individuals and legal entities. Nevertheless, companies still have to face several legal and cultural barriers when deciding to move their offices and undertaking cross - border activities: the exit taxation system and differences both in the criteria used to determine a company''s nationality and in the languages and traditions of each of the Member States constitute serious constraints to the development of a European market for corporate charters. This work focuses on the troubles and pitfalls companies face when relocating cross - border and demonstrates how the ECJ has fairly balanced the companies'' demand for corporate mobility with the Member States'' need of control over companies incorporated under their laws.

MATERIAS: European corporate mobility, transfer of companies'' offices, freedom of establishment

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