Cross-Border Conversion of Companies. A Comparative Analysis

Abstract

The present Master Thesis is devoted to the concept of the cross-border conversion of companies within the European Union, as a method of transfer a legal entity to another Member State, without losing its legal personality. The study examines a comprehensive approach to the present phenomenon in European Company Law. The research is mainly devoted to the analysis of the concept and tracking the evolution of its development. The newly adopted Directive as regards cross-border conversions, mergers and divisions was considered, the legal procedure of the transboundary moving of the companies outlined. The practice of the Member States, which provide for cross-border seat transfer on the basis of national law, studied and collated. The case law of the Court of Justice of the European Union on the elaboration and establishment of corporate mobility as a realization of freedom of establishment of companies in the European Union internal market reviewed.