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'Gore-Browne 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. 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
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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.'
Twelve chapters have been amended for Update 61.
Chapter 2 has undergone some minor updating and includes two recent cases: Kotnik, which challenged the European Commission’s Banking Communication in Slovenia,and Dowling and Others, which consisted of a challenge by shareholders in Ireland to the EU Direction Order concerning shares being issued to the Minister of Finance.
Chapter 2A has been amended throughout and includes, among other things, discussion of a Green Paper, part of which details the importance of shareholders.
Chapter 3 has been amended to include discussion of the ‘Better Regulation’ Programme concerning employee participation.
Chapters 6 and 9 both start to look at the possible implications of Brexit.
Chapter 7 has some minor updating and in particular looks at two recent cases, one on the interpretation of the Collective Redundancies Directive, and the second – AGET Iraklis – looking at powers of public authorities in Greece.
Chapter 10 has some routine updating and also includes discussion of the
Commission’s consultation on ‘Evaluation of Procedural and Jurisdictional Aspects of EU Merger Control’.
Chapter 11 includes routine updating plus analysis of the case Re Easynet Global Services Ltd, which looks at whether a merger is genuinely a cross-border merger under the Directive.
Chapter 16 includes some very minor changes.
Taxation has been updated comprehensively to include, in Chapter 18, several cases covering such issues as the Belgian Fairness Tax and its compatibility with freedom of establishment. There is discussion of a draft Directive to improve the double tax dispute mechanism, the new EU Listing Process and a major analysis of the corporate tax reform package.
Chapter 19 discusses such issues as an investigation into Luxembourg’s tax treatment of GDF Suez Group, and an examination of the controlled
foreign companies regime.
Chapter 20 looks at the implementation of the Accounting Directive in the UK as it affects SMEs.
Two new pieces of legislation have been added to Appendix 20:
Commission Regulation (EU) 2016/1703 and the Companies Partnerships and Group (Accounts and Reports) Regulations 2015 (SI 2015/980).
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