The European Joint Stock Company – Societas Europea (SE) in Company and Tax Law

Author: Korts, Sebastian
ISBN-Number: 3-8005-4210-2
Publisher: Recht & Wirtschaft Frankfurt am Main; www.betriebs-berater.de
Edition/Year: 3rd updated Edition 2008

Abstract:
Sebastian Korts, lawyer and member of the working committee on fiscal law in the German Association of Lawyers (DAV) and spokesman on behalf of the working group for corporate law in the Cologne Association for Lawyers (KAV) has tackled a EU-relevant topic in his work “The European Public Company - Societas Europaea (SE) in Corporate and Fiscal Law”, which has now already appeared in its 3rd edition. Since the introduction of the European public company, 71 SEs have been founded in Germany, and on a European-scale, Germany is the front-runner. The author examines whether the public company is really the legal form most suitable as a cross-border internationally-recognised company and whether there are any alternatives. The work gives a detailed insight into the corporate-legal constitution of an SE and deals with the planned German implementation as a national law. The fiscal situation of the SE is also critically highlighted. The model contract deals in detail with the history and the current status, corporate law, employee co-determination, headquarter-base and foundation theory.