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Cross-Border Mergers in Europe

Volume 2

£144.00

Part of Law Practitioner Series

Outi Raitasuo, Johanna Haltia-Tapio, Jean-Marc Desaché, Tom Kyriakopoulos, Margaret Stack, Jennifer McCarthy, Michael Greene, Francesco Gianni, Marco Zaccagnini, Maris Brizgo, Raymond L. Slaidins, John Ja Burke, Irmantas Norkus, Eva Suduiko, Margaretha Wilkenhuysen, Louisa Silcox, Adrian Gabarretta, Colm O'Connor, Nadia Cassar, Margarida Barrocas, Marcelo Alves, Mariana Ferreira, Jurij Dolžan, Matija Knapič, Samo Herič, Gabriela Cacerea, Mihaela Ispas, Jaime Pereda Espeso, José Gabriel Martínez Paños, Jan Bertil Andersson, Ólafur Arinbjörn Sigurðsson, Alexander Appel, Moritz Blasy
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  • Date Published: September 2011
  • availability: Available
  • format: Hardback
  • isbn: 9780521487603

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  • This discussion of the Cross-Border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area provides companies and their advisors with useful insight into the legal framework applicable to, and the tax treatment of, cross-border mergers throughout the European Economic Area. Analysis of the Community rules laid down in the Cross-Border Merger Directive and the Community rules on the tax treatment of cross-border mergers is complemented by chapters on the implementing legislation in each Member State, prepared in accordance with a common format and contributed by a practitioner from each state. Annexes contain the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a list of the implementing legislation in each Member State (Annex III).

    • Overview of legislation with respect to a certain topic offers concise appraisal of the rules applicable in each country
    • Similar structure and table of contents for all Member States makes the text easy to consult and accessible to all
    • Written by lawyers with experience in the field
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    Product details

    • Date Published: September 2011
    • format: Hardback
    • isbn: 9780521487603
    • length: 270 pages
    • dimensions: 236 x 158 x 16 mm
    • weight: 0.55kg
    • availability: Available
  • Table of Contents

    Part II. National Reports for EU Member States:
    19. Finland Outi Raitasuo and Johanna Haltia-Tapio
    20. France Jean-Marc Desaché
    21. Greece Tom Kyriakopoulos
    22. Ireland Margaret Stack, Jennifer McCarthy and Michael Greene
    23. Italy Francesco Gianni and Marco Zaccagnini
    24. Latvia Maris Brizgo, Raymond L. Slaidins and John Ja Burke
    25. Lithuania Irmantas Norkus and Eva Suduiko
    26. Luxembourg Margaretha Wilkenhuysen and Louisa Silcox
    27. Malta Adrian Gabarretta, Colm O'Connor and Nadia Cassar
    28. Portugal Margarida Barrocas, Marcelo Alves and Mariana Ferreira
    29. Republic of Slovenia Jurij Dolžan, Matija Knapič and Samo Herič
    30. Romania Gabriela Cacerea and Mihaela Ispas
    31. Spain Jaime Pereda Espeso and José Gabriel Martínez Paños
    32. Sweden Jan Bertil Andersson
    Part III. Application in the EEA Member States:
    33. Iceland Ólafur Arinbjörn Sigurðsson
    34. Liechtenstein Alexander Appel and Moritz Blasy
    Part IV. Annexes: Annex I. Council Directive 2005/56/EC of 26 October 2005 on cross-border mergers of limited liability companies (the 'Cross-Border Merger Directive')
    Annex II. Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (the 'Merger Tax Directive')
    Annex III. List of national legislation implementing the Cross-Border Merger Directive.

  • Editor

    Dirk Van Gerven, NautaDutilh, Brussels
    Dirk Van Gerven is a partner in the Brussels office of NautaDutilh (a leading Benelux law firm) and a member of the Brussels and New York Bars. He has extensive experience in all areas of corporate and financial law, including securities regulation. Van Gerven is President of the Dutch-speaking section of the Brussels Bar and has published widely in the fields of corporate and financial law. Since 2003, he has also been a member of the supervisory board of Belgium's Banking, Finance and Insurance Commission.

    Contributors

    Outi Raitasuo, Johanna Haltia-Tapio, Jean-Marc Desaché, Tom Kyriakopoulos, Margaret Stack, Jennifer McCarthy, Michael Greene, Francesco Gianni, Marco Zaccagnini, Maris Brizgo, Raymond L. Slaidins, John Ja Burke, Irmantas Norkus, Eva Suduiko, Margaretha Wilkenhuysen, Louisa Silcox, Adrian Gabarretta, Colm O'Connor, Nadia Cassar, Margarida Barrocas, Marcelo Alves, Mariana Ferreira, Jurij Dolžan, Matija Knapič, Samo Herič, Gabriela Cacerea, Mihaela Ispas, Jaime Pereda Espeso, José Gabriel Martínez Paños, Jan Bertil Andersson, Ólafur Arinbjörn Sigurðsson, Alexander Appel, Moritz Blasy

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