Mensuel de octobre 2019 - Droit / Emploi

go back Retour << Article précédent     Article suivant >>

The new anti-fraud and anti-abuse assessment for cross-border conversions, mergers and divisions
By Catherine CATHIARD(1), Director, avocat à la Cour and David MARIA(2), Partner, avocat à la Cour, Wildgen   In April 2019 EU institutions approved the text of the new directive amending directive 2017/1132(3) by introducing procedures governing the cross-border conversions and divisions of limited-liability companies and modifying and extending its scope for cross-border mergers (the ‘Directive’). One of the main sensitive provisions of the Directive is the pre-operation assessment by a competent authority requiring to scrutinise whether ‘the cross-border operation is carried out for abusive or fraudulent purposes with the aim or leading to evasion or circumvention of national law or EU law, or for criminal purposes’. We will try, in this study, to identify how it is...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.

Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.