Description

The European Company ('SE') allows businesses wishing to extend their activities beyond their home Member State to operate throughout the EU on the basis of one set of rules and a unified management system. The two volumes in this set list the EC instruments (a Regulation and a Directive) and national implementing laws serving as its legal basis, and explain how to set up and organise a European Company. Volume 1 provides comprehensive coverage of the legislation in all Member States of the European Economic Area which implemented the SE instruments before 1 July 2005. Volume 2 reports on the remaining countries which have now legislated to give comprehensive coverage. Together they analyse the Regulation and the Directive, examine the tax aspects of the SE and provide a critical review of the usefulness of and the opportunities presented by this legal entity for all Member States.