By Dirk Van Gerven
This dialogue of the Cross-Border Merger Directive and its imposing laws in each one Member kingdom of the eu Union and the eu fiscal sector presents businesses and their advisors with necessary perception into the criminal framework appropriate to, and the tax therapy of, cross-border mergers in the course of the ecu fiscal quarter. research of the neighborhood principles laid down within the Cross-Border Merger Directive and the neighborhood ideas at the tax remedy of cross-border mergers is complemented by means of chapters at the enforcing laws in every one Member country, ready according to a standard layout and contributed by way of a practitioner from every one kingdom. Annexes comprise the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a listing of the imposing laws in every one Member kingdom (Annex III).
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Additional info for Cross-Border Mergers in Europe (Law Practitioner Series) (Volume 2)
11. 3 Once signed, the draft terms of the cross-border merger must be filed with the clerk of the commercial court of the judicial district where each French participating company has its registered office (Art. 236-6 Commercial Code) and a notice relating to the cross-border merger must be published in an official newspaper entitled to publish legal notices in the departments where the participating companies are registered, and in the Bulletin officiel des annonces civiles et commerciales. 236-15 of the Commercial Code.
Of the French Tax Code under 26 France 36 which, subject to certain requirements, mergers can benefit from a tax deferral regime. The regime is applicable to mergers that involve a foreign entity unless such foreign entity is located in a state or territory that has not entered into a tax treaty with France containing an administrative assistance clause against tax fraud and tax evasion. However, due to national sovereignty issues, specific requirements may apply to cross-border mergers in order to ensure that France maintains the right to tax latent capital gains realised on the French business activity.
13(a) Greek Law on Cross-border Mergers). In accordance with Article 76(1) of the Greek Codified Law on public limited liability companies, members of the Board of Directors of the merging companies can be held liable to the shareholders of these companies or to third parties for any damage resulting from the preparation and conclusion of the merger. 8. According to Article 4 of the Greek Law on Cross-border Mergers, a Greek company participating in a cross-border merger, either as the acquiring or acquired company, must first submit the common draft terms of the crossborder merger for review by the Department of Public Limited Liability Companies and Credit within the General Secretariat of Commerce of the 32 Greece 12 Ministry of Development.