Setting up, running and dissolving a business is never easy wherever the jurisdiction, but for EU Member States it is complicated by the effects of EU Directives on their own law and practice. EU Directives governing the regulation of companies have had profound effects on how businesses operate throughout Europe. In the UK, for example, the European Company (SE), money laundering legislation and developments in cross-border insolvency have all resulted from EU initiatives.Gore-Browne on EU Company Law
explains the impact of EU Directives and Regulations on company law, taxation, accounting and insolvency. Analytical in approach, it examines and monitors the implementation provisions in the UK, looks at forthcoming developments and Directives, analyses key cases from the European Court of Justice and discusses new EU business entities that are now available and are increasingly being used by Member States including the UK.
In one looseleaf volume it contains the fully amended text of all the European Directives together with invaluable commentary on the implementation and purpose of each Directive.
Benefits of the service include:
Gore-Browne on EU Company Law
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- Extensive contents such as corporate forms, market abuse, transparency, take-overs, mergers, corporate governance, employee issues, cross-border mergers and insolvency.
- Analysis of how corporate rescue in the UK and Member States are affected by the UNCITRAL Model Law and the 2000 EC Regulation.
- Authoritative commentary on the implementation and purpose of each Directive and how it has been working in practice.
- Practical explanations of how EU legislation and cases can influence corporate activity across Member States
- Reproduces the amended text of the key EU Directives and other EU Regulations and EU guidance materials.
- A comprehensive source of cases from the European Court of Justice which must be followed by UK courts
- Expanded coverage of European Tax Law, including detailed analysis of the key European Court rulings on Member States' direct taxes
is an invaluable guide for solicitors, barristers and accountants, and anybody practising in or researching company and insolvency law.
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'Gore-Browne on EU Company law is a very well written looseleaf work which covers a substantial amount of material on international company law. It very helpfully reproduces at the end of each chapter some of the key primary materials which are the subject of analysis in the relevant chapter. This is a looseleaf which does not stop at just reciting the law as it currently stands, but it goes further in that it supplies a truly interesting critique of the current state of the law with good referencing to other commentary. Being a looseleaf, it is completely up to date with the latest domestic and international case law on company law. However, it also includes some very useful commentary on ongoing changes to existing legislation. I strongly recommend it to all professionals who practice in company law and whose work has a cross-border element to it.'
Stefan Ramel LLB, LLM (Cantab), Barrister, Guildhall Chambers, Bristol
GENERAL EDITORDr Carsten Gerner-Beuerle,
Assessor iur, LLM, PhD, Associate Professor of Law, London School of Economics and Political Science
CONSULTANT EDITORStuart Fleet,
Partner, Kaye Scholer, London
, MA (Cantab), LLM (Harvard), Barrister, Littleton Chambers Dr Mark Butler
, Lecturer in Law, Lancaster UniversityPhilippa Chatterton
, Senior Associate, Nabarro LLPEkaete Efretuei
, Lecturer in Accounting, Keele Management School, University of KeeleDr Liza Lovdahl Gormsen,
Director of the Competition Law Forum and Senior Research Fellow in Competition Law, British Institute of International and Comparative LawAndrew Henderson
, Partner, Eversheds LLPMichael Schillig,
Senior Lecturer in Employment Law, School of Law, University of ManchesterJoan Loughrey,
Professor, Deputy Head of the School of Law, University of LeedsGerard McCormack,
Professor of International Business Law and Director of the Centre for Business Law and Practice, University of LeedsDr Jonathan Mukwiri
, Barrister, Senior Lecturer in Law and Director of Undergraduate Studies, Durham Law SchoolDr Christiana Panayi,
Senior Lecturer in Tax Law, Centre of Commercial Law Studies, Queen Mary, University of London; Researcher at the Institute for Fiscal StudiesMartin Saunders
, Partner, Clifford Chance LLP, LondonMichael Schillig,
Reader in International Commercial and Financial Law, School of Law, King's College LondonRichard Smith,
Partner, Mayer Brown International LLPMatteo Solinas
, Senior Lecturer in Commercial Law , School of Law, Victoria University of WellingtonAlasdair Steele
, Partner, Nabarro LLPPeter Stone,
Lecturer in Law, University of Essex, Lecturer in Employment Studies, Manchester Business School
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Seven chapters have been amended for Update 59.
Chapter 6 has some minor updating and includes the case of Elliniko Dimosio v Stroumpoulis, which touches on transnational insolvency and employee status.
Chapter 11 looks at the clarification of ‘merger by absorption’ when a subsidiary is involved. The case of Re Livanova plc and Sorin SpA is included as it relates to court approval for the completion of a merger. There is also an update on the proposals for reform and a Cross-Border Mobility Directive.
Taxation has been updated comprehensively by Christiana Panayi in Chapters 18 and 19 to include, in Chapter 18, an update on the schedule of proposed changes to the Mutual Assistance Directive and the Anti-Tax Avoidance Directive. Chapter 19 includes an update on the excess profit regime and the Luxembourg McDonald’s case and state aid. The latest cases are discussed including Pensioenfonds Metaal en Techniek v Skatteverket about outbound dividends and Commission v Portugal concerning exit taxes.
Chapter 20 includes just one minor change concerning clarification of the threshold for small companies.
Chapter 21 discusses the Privy Council case of Vizcaya Partners Ltd v Picard and the recognition of judgments given in the course of foreign insolvency proceedings. Nordic Trustee ASA v OGX Petroleo is also examined as it relates to disclosure obligations.
Chapter 22 considers forum shopping for schemes of arrangements in Re Codere Finance (UK) Ltd and ‘law suits pending’ and Article 15 in ENEFI v DGRFP.
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