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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.
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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.