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- La Societas Europæa. Origen y Desarrollo Del Estatuto de la Sociedad Anónima Europea
Origen y desarrollo de la idea de crear una sociedad anónima europea.
Author | Julio C. OTAEGUI |
Pages | 21-26 |
Page21
"The National character of law is a sign of incomplete development. It predominates in the first stages of juridical evolution, but loses its importance as the latter advances. We now generally admit that the stage of perfect harmony, which ancient philosophy supposed to have existed in primordial days, is on the other hand the end to which humanity tends by infinitive paths". Giorgio Del Vecchio, 'The Formal Basis of Law', Augustus Kelley, New York, 1969, pág. 45.
El primer antecedente normativo que crea un estatuto de sociedad "europea" se lo encuentra en la proposición del Consejo de Europa del 16 de diciembre de 1949 sobre un proyecto de "Compañías Europeas"13 .
El informe de Eccles del 7 de agosto de 195014 , la recomendación del Comité de Ministros15 y la nota del Ministro de Asuntos Exteriores de Francia al Secretario General del Consejo de Europa16 , entre otras opiniones, llevaron a que el proyecto de "Compañías Europeas" fuera redimensionado por el propio Consejo en la sesión del 24 de septiembre de 195217 . La posterior constitución de la Comunidad Económica Europea (Tratado de Roma Page22del 25 de marzo de 1957)18 constituyó un ámbito propicio para el desarrollo y evolución de la idea de contar con un estatuto societario comunitario. Esta idea fue puesta nuevamente en movimiento a través de su tratamiento en ámbitos académicos, como el congreso de la Unión Europea de Expertos Contables, Económicos y Financieros (U.E.C.) celebrado en Niza del 23 al 26 de septiembre de 195819 , la ponencia presentada por el notario THIBIERGE20 al 57º Congreso del Notariado Francés realizado en Tours en 1959, entre otros. El 22 de octubre de 1959, el Profesor Pieter SANDERS, en la sesión inaugural de la Escuela de Economía de Rotterdam, propuso la creación de una sociedad comercial europea enunciando sus contenidos, alcances y ventajas21 . Del 16 al 18 de junio de 1960 la Orden de Abogados ante la Corte de Paris, bajo la presidencia de Paul ARRIGHI, organizó un congreso internacional para analizar la posibilidad de crear un nuevo tipo societario común a los entonces seis Estados de la Comunidad22 . El 26 de julio de 1961, la Asociación Alemana de Derecho Comparado discutió esta nueva idea en su Congreso anual. A partir de aquí son numerosos los artículos de doctrina aparecidos en las revistas jurídicas europeas, como así también los informes y opiniones de los sectores empresarios, muchos de los cuales se citan en la parte bibliográfica del presente trabajo.
En el año 1964, la Comisión de la Comunidad comenzó los trabajos preparatorios para diseñar el estatuto de la S.E. El 15 de marzo de 1965 el gobierno francés envió una nota al Consejo23Page23proponiendo formalmente la creación de una sociedad comercial europea bajo una serie de directivas que la misma expresa, lo que impulsó los trabajos comunitarios y motivó que en noviembre de 1965 la Comisión invitase al Profesor SANDERS a confeccionar un proyecto de estatuto, quien lo presentó en 196624 . El 22 de abril de 1966 la Comisión envió al Consejo un memorando referido a la creación de la S.E.25 El 27 de junio de 1966 la Comisión decidió la creación de un grupo de trabajo ad-hoc26 , el que se constituyó el 7 de octubre del mismo año27 . El 26 de abril de 1967 este grupo, en forma unánime, apoyó el estatuto de la S.E. pero recibió ordenes de no avanzar en su diseño28 . Posteriormente se sucedieron varios actos emanados de los órganos comunitarios e informes de entidades empresarias29 .
El 30 de junio de 1970 la Comisión presentó al Consejo una propuesta de estatuto de S.E.30 . Se trataba de un texto de derecho uniforme, tal vez excesivamente reglamentarista que si bien contemplaba las soluciones legales de los entonces seis miembros de la Comunidad, se basaba principalmente en el derecho alemán. Este proyecto fue modificado en el año 197531 .
Page24
Tanto el proyecto de 1970, como su modificación de 1975, encontraron una considerable oposición por parte de los Estados miembros, quienes centraron sus críticas en tres aspectos: el acceso y modo de constitución de la S.E.; la circulación de las acciones y la representación de los trabajadores en el seno de la S.E., además de problemas de índole fiscal, penal, concursal y relativos al derecho de la competencia.
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- La societas europæa. Origen y desarrollo del estatuto de la sociedad anónima europea
- Prólogo
- Presentación
- Origen y desarrollo de la idea de crear una sociedad anónima europea.
- ¿Porqué la Societas Europæa?
- Antecedentes de la Societas Europæa.
- Proyecto de estatuto de la Societas Europæa propuesto por la Comisión al Consejo (CE) (1970).
- Proyecto de modificación del estatuto de la Societas Europæa propuesto por la Comisión al Consejo (CE)(1975).
- Principales problemas del proyecto de estatuto de la Societas Europæa (Proyectos 1970-1975).
- Propuesta de Reglamento emanada del Consejo sobre el estatuto de la Societas Europæa (año 1989, modificado en 1991)
- Propuesta de directiva complementando el estatuto de la Societas Europæa, referente a la participación de los trabajadores.
- Estatuto de la Societas Europæa, aprobado por Reglamento (CE) nro. 2157/2001.
- Directiva 2001/86/CE sobre el régimen de implicación de los trabajadores en la S.E.
- Conclusión.
- Bibliografía.
- Directiva 2001/86/CE del Consejo de 8 de octubre de 2001 por la que se completa el Estatuto de la Sociedad Anónima Europea en lo que respecta a la implicación de los trabajadores
- Reglamento (CE) no 2157/2001 del Consejo de 8 de octubre de 2001 por el que se aprueba el Estatuto de la Sociedad Anónima Europea (SE)
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