E-Book Overview
With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices.
The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments - it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic `Lisbon-objective'. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration. Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.
E-Book Content
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EU Corporate Law and EU Company Tax Law
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CORPORATIONS, GLOBALISATION AND THE LAW Series Editor: Janet Dine, Director, Centre for Commercial Law Studies, Queen Mary College, University of London, UK This new and uniquely positioned monograph series aims to draw together high quality research work from established and younger scholars on what is an intriguing and under-researched area of the law. The books will offer insights into a variety of legal issues that concern corporations operating on the global stage, including interaction with WTO, international financial institutions and nation states, in both developing and developed countries. Whilst the underlying foundation of the series will be that of company law, broadly-defined, authors are encouraged to take an approach that draws on the work of other social sciences, such as politics, economics and development studies and to offer an international or comparative perspective where appropriate. Specific topics to be considered will include corporate governance, corporate responsibility, taxation and criminal liability, amongst others. The series will undoubtedly offer an important contribution to legal thinking and to the wider globalisaton debate. Titles in the series include: Human Rights and Capitalism A Multidisciplinary Perspective on Globalisation Edited by Janet Dine and Andrew Fagan Company Law in the New Europe The EU Acquis, Comparative Methodology and Model Law Janet Dine, Marios Koutsias and Michael Blecher EU Corporate Law and EU Company Tax Law Luca Cerioni
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EU Corporate Law and EU Company Tax Law
Luca Cerioni Academic Research Fellow at the University of Leeds, UK
CORPORATIONS, GLOBALISATION AND THE LAW
Edward Elgar Cheltenham, UK • Northampton, MA, USA
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© Luca Cerioni 2007 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical or photocopying, recording, or otherwis