The transfer of the company’s seat in European company law

Introduction:

For decades, the transfer of the seat of a company has been the subject of controversy in European company law. Although the subject was expressly mentioned in the European Treaty, experts have not been able to agree on a workable solution. Also, in most States, national company law has not been able to come forward with acceptable solutions. As a consequence, companies were prevented from enjoying the same freedom of movement as natural persons, and this notwithstanding their express assimilation in the Treaty.