The national regulations by which the Member States enforce a discriminatory tax treatment on the subsidiaries or branches of non-resident parent companies, compared to the one enforced on resident companies with an objectively comparable status, represent unjustified restrictions on the exercise of the right of establishment set out by art. 49 of the TFEU. The actual protection of the freedom of establishment was reinforced by the development...

The present study has as starting point the draft for the revision of the Shareholders’ Rights Directive, (2007/36/EC), aimed at improving the corporate governance of the over 10,000 companies listed on capital markets in Europe.Upholding the ambitious European Commission action plan, characterized by the collocation „fostering an appropriate regime for sharehoders’ rights” (from the public omonyme consultation in 2004), the draft directi...

The two principles, of contradictory and of the defence rights established in articles 13 and 14 of CPC (Civil Procedure Code) are closely connected; the principle of contradictory being a guarantee of the defence rights; which is why we choose to treat them together, of course, related to the theme of the work, approaching them from the perspective of the judge’s role in achieving them, a role manifested in different stages of civil pr...

The harmonization of the European insolvency laws aims to remove the existing discrepancies between them, which may hamper the establishment of an efficient Unique Market. The revision of Regulation no. 1346/2000 on insolvency proceedings created the premise for a smooth coordination of insolvency proceedings with cross-border implications, but this process must be sustained by adopting certain complementary methods, in order to harmonize the ...

This article aproaches the issue of the nullity of the decision of the general meeting of shareholders of a company, aiming to realize a detailed view over a topic that raise, despite the fact that it should not, erroneous interpretations that endanger the very stability of the juridical relations. The main problems are: the shareholders legal capacity in case of assigning the shares after the ex rights date, the legal capacity of the shareho...

The European Commission has put forward in 2014 certain consultations dealing with companies, aiming to simplify and increase legislative consistency in that field. Legal effectiveness play the central role, but limits concerning the legal basis in the Treaty should always be checked out. By the most recent of these consultations, the Commission aimed at improving the legal framework of the Directive 2005/56/EC (Cross-Border Merger Directive),...