Letterbox Companies and the Corporate Mobility Regime in the EU After Directive 2019/2121

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dc.contributor.authorMucha, Ariel
dc.date.accessioned2025-01-27T11:23:51Z
dc.date.available2025-01-27T11:23:51Z
dc.date.issued2024
dc.description.abstractThis paper analyses the solutions aimed at fighting letterbox companies introduced alongside certain enabling rules on cross-border corporate restructuring transactions, namely conversions, mergers and divisions, into the Company Law Directive (2017/1132). The new law introduces an anti-abuse clause, which is embedded into the certification procedure of each cross-border restructuring. The results of the analysis suggest that the new anti-abuse tool lacks an accurate indication of what type of practices it is supposed to curb. Additionally, the law allows public authorities to view letterbox companies as systemic threats to the values of the single market without providing compelling reasons for such an assessment.
dc.identifier.citation„Review of European and Comparative Law”, 2024, Vol. 59, No. 4, pp. 27-45.
dc.identifier.doi10.31743/recl.16762
dc.identifier.issn2545-384X
dc.identifier.urihttps://hdl.handle.net/20.500.12153/8227
dc.language.isoen
dc.publisherWydawnictwo KUL
dc.rightsAttribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectabuse of law
dc.subjectcorporate mobility
dc.subjectletterbox companies
dc.titleLetterbox Companies and the Corporate Mobility Regime in the EU After Directive 2019/2121
dc.typeinfo:eu-repo/semantics/article
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Review of European and Comparative Law, 2024, Vol. 59, No. 4