The Polbud judgment and the freedom of establishment for companies in the European Union: problems and perspectives

An analysis of the EU Court of Justice’s Polbud judgment on the cross-border conversion. It had been commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee.

This study focused on the implications of the judgment for the freedom of establishment of companies across the EU, including the potential risk of 'forum and tax shopping' as well as for the protection of creditors, minority shareholders and workers.

• Primary Source

European Parliament: European Parliamentary Research Service: Study, October 2018: The Polbud judgment and the freedom of establishment for companies in the European Union: problems and perspectives http://www.europarl.europa.eu/RegData/etudes/STUD/2018/608833/IPOL_STU(2018)608833_EN.pdf

ESO: Judgment in Case C-106/16 Polbud - Wykonawstwo sp. z o.o http://www.europeansources.info/record/judgment-in-case-c-106-16-polbud-wykonawstwo-sp-z-o-o/

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