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- La Societas Europæa. Origen y Desarrollo Del Estatuto de la Sociedad Anónima Europea
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Author | Julio C. OTAEGUI |
Pages | 10-15 |
Page 11
El autor expone con concisión y acabado aporte doctrinario el proceso evolutivo, pausado y criterioso de la Sociedad Europea (SE) desde los 284 artículos del proyecto de 1970, hasta los 70 artículos del Reglamento número 2157/2001 que entrará en vigencia en el 2004 complementado por la Directiva número 2001/ 86/CE finalmente aprobados por el Consejo de la Unión Europea el 8 de octubre de 2001.
De la lectura de la obra podemos extraer una enseñanza y una conclusión.
La enseñanza consiste en que la armonización legislativa regional es conveniente máxime en estos tiempos de globalización y que sólo es factible con prudencia conciliando el interés común con las realidades locales.
El ejemplo inicial de la Comunidad Europea y el actual de la Unión Europea deben ser una guía para el Mercosur y una experiencia que no debe desaprovecharse.
La conclusión estriba en que nuestro derecho societario está a la altura del moderno derecho continental.
El proyecto de reglamento de 1970 inspirado en el Anteproyecto del Profesor Sanders de Rotterdam seguía el modelo alemán de la Aktiengesellschaft de 1965 con una minuciosa regulación que abarcaba desde los recaudos de constitución sujeta a control de regularidad por el Tribunal de Justicia de la Comunidad, hasta disposiciones penales y fiscales pasando entre otros tópicos por la cogestión laboral, la administración bifurcada entre el directorio y el consejo de vigilancia, los estados contables y el derecho grupal.
Dicho Anteproyecto generó resistencias desde diversos ángulos por soluciones tales como el sistema de cogestión laboral vigente en Alemania pero resistido en Italia por el sindicalismo, Page 12la nominatividad accionaria obligatoria aplicada en Italia por conveniencia fiscal pero rechazada en Alemania y la inmisción en los regímenes fiscales nacionales.
Por ello se tardó 30 años para llegar tras diversas iniciativas, al Reglamento y Directiva antes citadas.
El Reglamento tuvo que ser complementado por la Directiva para satisfacer la tenaz insistencia alemana sobre el régimen de cogestión laboral; en cuanto al régimen de circulación accionaria quedó diferido al ordenamiento interno de cada Estado con lo que se respetó el requerimiento italiano y otro tanto ocurrió con los regímenes fiscales.
Por cierto que en el largo ínterin numerosas Directivas sancionadas conforme al artículo 44 del Tratado de Roma, abordaron el tema de la actuación externa de una sociedad nacional o local en otros países de la Comunidad.
Empero ello no debe...
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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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