The European cooperative society - Societas Cooperativa Europaea (SCE)

Author: Korts, Petra
ISBN-Number: 978-3-8005-4263-5
Publisher: Recht & Wirtschaft Frankfurt am Main; www.betriebs-berater.de
Edition/Year: 3rd Edition, 2008

Abstract:
The European Cooperative Society - Societas Cooperativa Europaea (SCE) Petra Korts has dealt with a European issue in her work “The European Cooperative Society - Societas Cooperativa Europaea (SCE) in Company and Tax Law”, which is now already available in its third edition. 71 SE’s have been established in Germany since the introduction of the European joint stock (public limited) company (AG). Thus, Germany is the leader on a European scale.

The author examines whether the SE is actually the legal entity, which as a cross-border company that is internationally recognised, is indeed the most apt legal form and whether there are any alternatives. The work gives a detailed insight into the constitution of an SE under company law and deals with the planned German implementations in national law. Likewise, the fiscal situation of the SE is critically examined. The sample agreement deals in detail with the history of origins and the current status, company law, employee participation, registered-office theory and foundation theory.