Transgraniczne reorganizacje spółek w świetle unijnej dyrektywy 2019/2121

doi:10.26106/bx56-s226

Transgraniczne reorganizacje spółek w świetle unijnej dyrektywy 2019/2121

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Transgraniczne reorganizacje spółek w świetle unijnej dyrektywy 2019/2121

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Bibliographic description

punktacja MEiN [2020]: 70

title:	Transgraniczne reorganizacje spółek w świetle unijnej dyrektywy 2019/2121
alternative title:	Cross-border reorganizations of companies in the light of the Directive 2019/2121
author:	Oplustil Krzysztof , Mucha Ariel
journal title:	Transformacje Prawa Prywatnego
issue:	3
date of publication :	2020
pages:	125-186
ISSN:	1641-1609
DOI:	10.26106/bx56-s226
URL:	http://www.transformacje.pl/wp-content/uploads/2020/09/TPP-3-2020-Oplustil-Mucha.pdf
date accessed:	2020-10-02
notes:	Bibliogr. s. 182-185
language:	Polish
journal language:	Polish
abstract in English:	Directive 2019/2121, harmonizing the legal framework for cross-border restructurings: conversions, mergers and divisions of limited liability companies, is a response to the calls that have been formulated for years by the legal doctrine and the business. The goal of the new provisions is to facilitate the exercise of the freedom of establishment by companies within the single market. The new EU model of cross-border company restructurings, in addition to the two-stage procedure already provided for cross-border mergers, also includes instruments to protect minority shareholders, creditors and employees. In total, this creates a "level playing field" for corporate mobility and minimizes the risk of regulatory arbitrage in company law in Europe, as well as the phenomenon known as "race to the laxity" between national legislators. This contribution aims to present and critically analyse the model of cross-border restructurings of limited liability companies that emerges from the Directive 2019/2121, with emphasis on the new approach to combating abuse and fraud in relation to cross-border operations. This breakdown is preceded by the presentation of the Court of Justice's judgments regarding the freedom of establishment and some remarks on the need to harmonize the legal framework for corporate mobility in the EU, as well as the history that led to the adoption of the Directive 2019/2121. Finally, de lege ferenda proposals regarding the implementation of the Directive 2019/2121 into Polish law are presented.
keywords in Polish:	dyrektywa 2020/2121, dyrektywa 2107/1132, transgraniczne reorganizacje spółek kapitałowych, transgraniczne przekształcenie, łączenie, podział spółki kapitałowej
keywords in English:	Directive 2020/2121, Directive 2017/1132, cross-border restructurings of limited liability companies, cross-border conversion, merger, division of a limited company
affiliation:	Wydział Prawa i Administracji : Katedra Polityki Gospodarczej
type:	journal article
subtype:	academic paper