By Dirk Van Gerven
This dialogue of the Cross-Border Merger Directive and its enforcing laws in each one Member nation of the eu Union and the ecu monetary region offers businesses and their advisors with worthwhile perception into the criminal framework acceptable to, and the tax therapy of, cross-border mergers during the ecu fiscal sector. research of the neighborhood principles laid down within the Cross-Border Merger Directive and the neighborhood ideas at the tax remedy of cross-border mergers is complemented through chapters at the enforcing laws in each one Member kingdom, ready based on a standard layout and contributed by way of a practitioner from every one country. Annexes comprise the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a listing of the imposing laws in every one Member nation (Annex III).
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Extra info for Cross-Border Mergers in Europe (Law Practitioner Series) (Volume 2)
Moreover, the Greek Law on Cross-border Mergers also applies to companies with share capital and having legal personality, possessing separate assets, which alone serve to cover its debts, and subject, under national law governing it, to conditions concerning guarantees such as are provided for by the First Company Law (68/151/EEC) for the protection of the interests of members and other third parties. The provisions of the Greek Law on Cross-border Mergers apply to mergers of one or more Greek companies, as per above, with one or more limited liability companies established according to the law of another Member State of the European Union and which have their registered office, central administration or principal place of business within the Community or when the company resulting from the cross-border merger of companies from different Member States has its registered address in Greece (Art.
IV Legal consequences and enforceability of a cross-border merger 5. 1968, p. 8). 30 Greece 7 with the Greek Ministry of Development (now called the Ministry of Economy, Competitiveness and Marine), the following legal consequences apply: (i) all assets and liabilities of the companies being acquired are transferred to the acquiring company without liquidation of the acquired companies; (ii) the partners or shareholders of the companies being acquired become partners or shareholders of the acquiring company; and (iii) the companies being acquired cease to exist without liquidation.
5 Pre-merger certificate 22. 236-6, the merging companies must file with the registry of the Tribunal within the jurisdiction in which their registered office is located a declaration of conformity by which they record all the acts carried out in order to proceed with this transaction and confirm that the transaction has been carried out in accordance with applicable rules and regulations. The clerk of the Tribunal, as part of his duties, must establish the conformity of this declaration and issue a conformity certificate to that effect.
Cross-Border Mergers in Europe (Law Practitioner Series) (Volume 2) by Dirk Van Gerven