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Gränsöverskridande ombildning av aktiebolag – från beslutsfattande till faktiskt genomförande

Svensson Due, Julia LU (2019) JURM02 20191
Department of Law
Faculty of Law
Abstract
This thesis aims to shed light on EU company law, more specifically on issues regarding cross-border conversions of limited liability companies and to what extent it is possible to realize them. The discussion is conducted by looking at the position of EU company law and how it is applied by the Member States today, where the practice of the Court weighs heavily and also by ensuring how Swedish decisions on cross-border conversions are made and how they apply. The situation has for long been unclear and the Member States do not agree on how to deal with situations of cross-border conversions, which may cause a number of conflicts. The thesis raises the question of what opportunities and limitations that EU law, as it appears today, put up... (More)
This thesis aims to shed light on EU company law, more specifically on issues regarding cross-border conversions of limited liability companies and to what extent it is possible to realize them. The discussion is conducted by looking at the position of EU company law and how it is applied by the Member States today, where the practice of the Court weighs heavily and also by ensuring how Swedish decisions on cross-border conversions are made and how they apply. The situation has for long been unclear and the Member States do not agree on how to deal with situations of cross-border conversions, which may cause a number of conflicts. The thesis raises the question of what opportunities and limitations that EU law, as it appears today, put up for companies that want to move across borders and then more specifically see how such a procedure could have been dealt with if Sweden was involved. It has so far never been judicially cognizable what would have been required for such a transfer and in a recently received case with the Swedish Companies Registration Office they have stated that they currently consider themselves unable to register such a conversion of a Swedish company.

From EU level, a recently agreed proposal for a directive has recently been put forward in the area of company law, which would greatly facilitate for companies' opportunities to move across borders. Denmark stands as an example of countries that has already introduced national regulations and an implementation of the proposed directive would mean that the remaining member states will have to follow the footsteps of the Danish legislators.

All in all, the future is still uncertain and, with the established case law, it is still these cases that plays and has played a decisive role in the development of the internal market regarding cross-border conversions. (Less)
Abstract (Swedish)
Detta arbete syftar till att belysa den unionsrättsliga bolagsrätten, mer bestämt i frågor om gränsöverskridande ombildningar av aktiebolag och i vilken mån det är möjligt att genomföra sådana. Diskussionen förs genom att se till hur EU- rätten på området ser ut och tillämpas av medlemsstaterna idag där praxis från EU-domstolen väger tungt samt genom att se till hur svenska beslut om flytt av bolag fattas och fungerar. Det är tydligt att läget länge varit oklart och medlemsstaterna är inte överens om hur situationer med gränsöverskridande ombildningar ska hanteras vilket gör att en rad konflikter kan uppstå. Arbetet lyfter frågan om vilka möjligheter och begränsningar som EU-rätten, så som den ser ut idag, innebär för bolag som vill flytta... (More)
Detta arbete syftar till att belysa den unionsrättsliga bolagsrätten, mer bestämt i frågor om gränsöverskridande ombildningar av aktiebolag och i vilken mån det är möjligt att genomföra sådana. Diskussionen förs genom att se till hur EU- rätten på området ser ut och tillämpas av medlemsstaterna idag där praxis från EU-domstolen väger tungt samt genom att se till hur svenska beslut om flytt av bolag fattas och fungerar. Det är tydligt att läget länge varit oklart och medlemsstaterna är inte överens om hur situationer med gränsöverskridande ombildningar ska hanteras vilket gör att en rad konflikter kan uppstå. Arbetet lyfter frågan om vilka möjligheter och begränsningar som EU-rätten, så som den ser ut idag, innebär för bolag som vill flytta över gränser för att sedan vidare mer specifikt se hur ett sådant förfarande hade kunnat se ut om Sverige var inblandat. Det är än så länge aldrig prövat vad som hade krävts för att detta skulle kunna genomföras och i ett nyligen inkommet ärende hos Bolagsverket har de uttalat att de i dagsläget anser sig förhindrat att registrera en sådan ombildning av ett svenskt bolag.

Från EU-nivå har nyligen lagts fram ett nytt överenskommet förslag till direktiv på bolagsrättens område vilket hade underlättat enormt för bolags möjligheter att flytta över gränserna. Danmark står som exempel på land som redan infört nationella regleringar och en implementering av det föreslagna direktivet hade inneburit att resterande medlemsländer blir tvungna att följa de danska lagstiftarnas fotspår.

Sammantaget blir att framtiden fortfarande är oviss och med den rättspraxis som står fast är det ännu den som hittills har och har haft avgörande roll för utvecklingen av den inre marknaden på detta område. (Less)
Please use this url to cite or link to this publication:
author
Svensson Due, Julia LU
supervisor
organization
alternative title
Cross border conversions of limited liability companies - from decision-making to actual realization
course
JURM02 20191
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EU-rätt, associationsrätt, gränsöverskridande ombildningar
language
Swedish
id
8976829
date added to LUP
2019-06-11 17:31:36
date last changed
2019-06-11 17:31:36
@misc{8976829,
  abstract     = {This thesis aims to shed light on EU company law, more specifically on issues regarding cross-border conversions of limited liability companies and to what extent it is possible to realize them. The discussion is conducted by looking at the position of EU company law and how it is applied by the Member States today, where the practice of the Court weighs heavily and also by ensuring how Swedish decisions on cross-border conversions are made and how they apply. The situation has for long been unclear and the Member States do not agree on how to deal with situations of cross-border conversions, which may cause a number of conflicts. The thesis raises the question of what opportunities and limitations that EU law, as it appears today, put up for companies that want to move across borders and then more specifically see how such a procedure could have been dealt with if Sweden was involved. It has so far never been judicially cognizable what would have been required for such a transfer and in a recently received case with the Swedish Companies Registration Office they have stated that they currently consider themselves unable to register such a conversion of a Swedish company.

From EU level, a recently agreed proposal for a directive has recently been put forward in the area of company law, which would greatly facilitate for companies' opportunities to move across borders. Denmark stands as an example of countries that has already introduced national regulations and an implementation of the proposed directive would mean that the remaining member states will have to follow the footsteps of the Danish legislators.

All in all, the future is still uncertain and, with the established case law, it is still these cases that plays and has played a decisive role in the development of the internal market regarding cross-border conversions.},
  author       = {Svensson Due, Julia},
  keyword      = {EU-rätt,associationsrätt,gränsöverskridande ombildningar},
  language     = {swe},
  note         = {Student Paper},
  title        = {Gränsöverskridande ombildning av aktiebolag – från beslutsfattande till faktiskt genomförande},
  year         = {2019},
}