000			01786nab a2200277 c 4500
003			ES-MaIEF
005			20181123134729.0
007			ta
008			181123t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_961757 _aGelder, Gabriël van
245		4	_aThe Polbud-case and new EU company law proposal _b : expanding the possibilities for cross-border conversions in Europe _c Gabriël van Gelder
260			_c2018
500			_aResumen.
520			_aOn 25 October 2017, the European Court of Justice ruled in the Polbud-case that a cross-border conversion is permitted on the basis of the freedom of establishment, even if the converted company does not conduct any economic activities in the new home Member State. On 25 April 2018, the European Commission proposed new company law rules to enable companies to make best of business opportunities in the EU's Single Market and to ensure that cross-border conversions, mergers and divisions are accompanied by adequate safeguards against abuse. This directive explicitly refers to the Polbud-case. This article discusses the Polbud-judgment in the broader context of cross-border conversions. Furthermore, the proposal of the European Commission is discussed and the antitax abuse provision thereof.
650		4	_948454 _aSOCIEDADES
650		4	_947875 _aOPERACIONES SOCIETARIAS
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		4	_948644 _aUNION EUROPEA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_947570 _aJURISPRUDENCIA
773	0		_9158081 _oOP 2141-B/2018/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 5, October 2018, p. 260-266
942			_cART
999			_c139374 _d139374