Grenzüberschreitende Spaltung von Personengesellschaften

Beschreibung

'Cross-Border Division of Partnerships': Cross-border divisions were harmonised for the first time by the European Union's Cross-border Conversion Directive, yet its scope was limited to corporations. This approach contradicts the freedom of establishment, which is designed to be neutral in terms of legal form and includes partnerships within its scope of protection, giving them the right to carry out cross-border divisions within the internal market.

The author takes this continuing divergence as an opportunity to highlight existing mobility deficits and to develop solutions de lege lata and de lege ferenda.

Angaben vom Händler.