Cross-Border Mergers in Europe

doi:10.1017/CBO9781139014991

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).

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Contents

Frontmatter
pp i-vi
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Contents
pp vii-ix
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Contributors
pp x-xii
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Preface
pp xiii-xiv
- By Dirk Van Gerven
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Part V - Application in each Member State
pp 1-2
National Reports for the EU Member States
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19 - Finland
pp 3-13
- By Outi Raitasuo, Hannes Snellman, Johanna Haltia-Tapio, Hannes Snellman
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20 - France
pp 14-28
- By Jean-Marc Desaché, Gide Loyrette Nouel
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21 - Greece
pp 29-43
- By Tom Kyriakopoulos, Kelemenis & Co.
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22 - Ireland
pp 44-57
- By Margaret Stack, A&L Goodbody, Jennifer McCarthy, A&L Goodbody, Michael Greene, A&L Goodbody
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23 - Italy
pp 58-62
- By Francesco Gianni, Gianni, Origoni, Grippo & Partners, Marco Zaccagnini, Gianni, Origoni, Grippo & Partners
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24 - Latvia
pp 63-73
- By Maris Brizgo, Lawin Klavins & Slaidins, Raymond L. Slaidins, Lawin Klavins & Slaidins, John Ja Burke, Kazakhstan Institute of Management, Economics and Strategic Research
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25 - Lithuania
pp 74-86
- By Irmantas Norkus, Raidla Lejins & Norcous, Eva Suduiko, Raidla Lejins & Norcous
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26 - Luxembourg
pp 87-100
- By Margaretha Wilkenhuysen, Nauta Dutilh, Louisa Silcox, Nauta Dutilh
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27 - Malta
pp 101-114
- By Adrian Gabarretta, Ganado & Associates, Colm O’Connor, Ganado & Associates, Nadia Cassar, Ganado & Associates
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28 - Portugal
pp 115-127
- By Margarida Barrocas, Barrocas Advogados, Marcelo Alves, Barrocas Advogados, Mariana Ferreira, Barrocas Advogados
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29 - Republic of Slovenia
pp 128-151
- By Jurij Dolžan, Odvetnik Jurij Dolžan, Mitja Vidmar & Igor Zemljarič, Matija Knapič, Odvetnik Jurij Dolžan, Mitja Vidmar & Igor Zemljarič, Samo Herič, Odvetnik Jurij Dolžan, Mitja Vidmar & Igor Zemljarič
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30 - Romania
pp 152-165
- By Gabriela Cacerea, Nestor Nestor Diculescu Kingston Petersen
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31 - Spain
pp 166-180
- By Jaime Pereda Espeso, Uría Menéndez, José Gabriel Martínez Paños, Uría Menéndez
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32 - Sweden
pp 181-188
- By Jan Bertil Andersson, Jönköping International Business School, Linköping University
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Part VI - Application in the EEA Member States
pp 189-190
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33 - Iceland
pp 191-200
- By Ólafur Arinbjörn Sigurðsson, LOGOS
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34 - Liechtenstein
pp 201-212
- By Alexander Appel, Walch & Schurti, Moritz Blasy, Walch & Schurti
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PART VII - Annexes
pp 213-214
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Annex I - Directive 2005/56/Ec of the European Parliament and of the Council
pp 215-226
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Annex II - COUNCIL DIRECTIVE 2009/133/EC
pp 227-240
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Annex III - List of national laws implementing the Cross-border Merger Directive
pp 241-246
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Index
pp 247-255
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Cross-Border Mergers in Europe

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Contents

Frontmatter
pp i-vi

Contents
pp vii-ix

Contributors
pp x-xii

Preface
pp xiii-xiv

Part V - Application in each Member State
pp 1-2

19 - Finland
pp 3-13

20 - France
pp 14-28

21 - Greece
pp 29-43

22 - Ireland
pp 44-57

23 - Italy
pp 58-62

24 - Latvia
pp 63-73

25 - Lithuania
pp 74-86

26 - Luxembourg
pp 87-100

27 - Malta
pp 101-114

28 - Portugal
pp 115-127

29 - Republic of Slovenia
pp 128-151

30 - Romania
pp 152-165

31 - Spain
pp 166-180

32 - Sweden
pp 181-188

Part VI - Application in the EEA Member States
pp 189-190

33 - Iceland
pp 191-200

34 - Liechtenstein
pp 201-212

PART VII - Annexes
pp 213-214

Annex I - Directive 2005/56/Ec of the European Parliament and of the Council
pp 215-226

Annex II - COUNCIL DIRECTIVE 2009/133/EC
pp 227-240

Annex III - List of national laws implementing the Cross-border Merger Directive
pp 241-246

Index
pp 247-255

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Cross-Border Mergers in Europe

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