Groups of companies in the EEC : a survey report to the European Commission on the law relating to corporate groups in various member states /

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Groups of Companies in the EEC.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Wymeersch, E.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Berlin ; New York : W. de Gruyter, 1993, ©1992.
Temas:
Economic interest groupings > European Economic Community countries.
Groupements d'intérêt économique > Pays de l'Union européenne.
LAW > Administrative Law & Regulatory Practice.
LAW > Housing & Urban Development.
Economic interest groupings
European Economic Community countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The Groups of Companies in Belgian Law (by E. Wymeersch); I. The Present Practice
  • The Population; II. The Present Status of the Belgian Legislation; 1. Companies Law; 2. The Supervision of Holding Companies; 3. Accounting and Auditing Rules; 4. Banking Law; 5. Taxation; 6. Labour Law; 7. Competition Law; III. The Definition of Groups and Group Components under Present Law; 1. Accounting Regulation; 2. Company Law Standard Definition; 3. Tax Exemption Rules: the Rules on Belgian Off Shore Centers
  • 4. Holding Company Supervision; 5. Labour Law; IV. The Formation of Groups
  • v. The Principle of Independence of the CompaniesVI. Group Management; VII. Intragroup Transactions; 1. Applicable Law; 2. Judicial Case Law; 3. The Banking Commission's Practice; (a) Profit Realization; (b) Regrouping of Activities Within One Subsidiary; (c) Burdensome Service Contracts; VIII. Minority Shareholders' Rights; 1. Applicable Law; 2. Judicial Case Law; 3. Banking Commission's Practice; IX. The Role of the Group Interest; X. Group Liability Towards Creditors; 1. Liability upon Formation; 2. Director's Liability; 3. Joint-Trading; 4. The Subsidiary as Nominee
  • 5. Liability for NegligenceConclusion; The Law of Groups in the Federal Republic of Germany (by U. Immenga); I. Introduction; II. The Recognition of Group Situations in Branches of Law Other than Company Law; 1. Tax Law; (a) The Organschaft
  • (b) The Schachtelprivileg
  • 2. Labour Law; 3. Groups in Competition Law; (a) Groups and Merger Control; (b) The Group as an Undertaking
  • (c) The Relevance of Intra-Group Competition; 4. Accountancy Law; III. Common Criteria for the Law on Public and Private Companies; l. The Meaning of Undertaking
  • 2. Forms of Links Between Companies
  • 3. Types of Linked CompaniesIV. Public Companies in a Group; 1. The Creation of Links Between Companies; (a) Links by Acquisition of Holdings; (b) Links Formed by Contract; (c) Other Ways of Creating Links Between Companies; 2. The Implementation of Links Between Companies; (a) Contract-Based Groups; (aa) The Concept; (bb) Criticism; (cc) Measures for the Protection of Creditors; (b) Integration as a Special Form of the Contract-Based Group; (c) Situations of Dependence Outside a Contract-Based Group (de facto group); (aa) The Concept; (bb) Criticism
  • (Cc) ""Total"" Dependence or ""Qualifizierte Abhngigkeit""V. Private Companies in a Group; 1. Introduction; 2. The Creation of Links Involving Private Companies; (a) Links by Acquisition of Shares; (b) Links Based on Contract; (c) Other Methods of Forming Links between Companies; 3. The Private Company Group in Practice; (a) Contract-Based Groups; (b) Simple De Facto Dependence; (aa) Protection of Minorities; (bb) Protection of Creditors; (c) Total De Facto Dependence; (aa) Protection of the Minority; (bb) Protection of Creditors; (d) Conclusion

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