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Flexible Corporate Legal Framework in the Actual Context of European Integration

Author

Listed:
  • Botina Madalina

    (OVIDIUS University Constanta)

  • Dobre Elena

    (OVIDIUS University Constanta)

  • Munteanu Alexandra

    (Schoenherr Attorneys at Law)

Abstract

Our paper is about actual framework corporate laws and regulations and its generated practices. In the context of European integration, companies extend the scope of their structuring possibilities by cross- bordering into other member states for flexible legal framework and investment climate. In the EU and EEA companies had three possibilities to effect cross-border transformations. One option available to all member states was and still is the cross-border merger, which however presents the disadvantage that the absorbed company is dissolved and the transfer of assets into a different member state may generally trigger real estate transfer tax. A second possibility is the relocation of companies’ administrative seats in a different member state while the company continued to be governed by the law of the original country. Finally, is about companies’ conversion into entities named Societas Europaea and have its registered office transferred within the EU.

Suggested Citation

  • Botina Madalina & Dobre Elena & Munteanu Alexandra, 2015. "Flexible Corporate Legal Framework in the Actual Context of European Integration," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 57-61, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:57-61
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/ANALE%20vol%2015_issue_1_pt%20site.pdf
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    Citations

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    Cited by:

    1. Cristina-Luiza Erimia, 2021. "Legislative and Jurisprudential Analysis Regarding the Satisfaction of Romanian Patients Regarding the Performance of the National Health System," RAIS Conference Proceedings 2021 0034, Research Association for Interdisciplinary Studies.

    More about this item

    Keywords

    flexible legal framework; cross-border mergers; cross-border conversions; real seat theory; real seat doctrine;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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