Survey on the Societas Europaea

On 8 October 2001, more than 31 years after negotiations had begun, the Council of the European Communities adopted Council Regulation No 2157/2001 (u0093Regulation 2157/2001u0094) on the statute for a European company and the related Council Directive 2001/86/EC supplementing the statute for a European company with regard to employee involvement required in the case of the creation of a European Company. The European Company, its Latin name u0093Societas Europaeau0094 (u0093SEu0094) is being used in Regulation 2157/2001, will be subject to Community law directly applicable in all EU Member States as from 8 October 2004. The Council Directive will have to be implemented in national law in all Member States.

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Alternative title:	Überblick zur Europäischen Aktiengesellschaft (SE) + Annex 1 - 15
Year of publication:	2003-09-10
Institutions:	International Bureau of Fiscal Documentation ; IBFD
Publisher:	Europäische Kommission / Generaldirektion Steuern und Zollunion
Subject:	Europäische Aktiengesellschaft \| European Company (SE)

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A) Introduction
B) Creation of an SE and the Merger Directive
C) Questionnaire
D) Analysis of the answers to the questions (including test whether implementation in accordance with the wording of the Directive)
a) Merger by acquisition
b) Merger by formation of a new company
c) Formation of a Holding SE
d) Formation of a Subsidiary SE by exchange of shares
e) Formation of a Subsidiary SE by transfer of branch of activity
f) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in another Member State
g) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in Member State
h) Formation by conversion of an existing public limited-liability company into an SE
i) Transfer of registered office and head office of SE
E) Overview per item
a) Merger by acquisition
b) Merger by formation of a new company
c) Formation of a Holding SE
d) Formation of a Subsidiary SE by exchange of shares
e) Formation of a Subsidiary SE by transfer of branch of activity
f) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in another Member State
g) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in Member State
h) Transformation by conversion of an existing public limited liability company into an SE
i) Transfer of registered office and head office of SE
F) Overview per Member State
a) Austria
b) Belgium
c) Denmark
d) Finland
e) France
f) Germany
g) Greece
h) Ireland
i) Italy
j) Luxembourg
k) Netherlands
l) Portugal
m) Spain
n) Sweden
o) United Kingdom
G) Analysis of the answers to the questions related to the purpose and the spirit of the Merger Directive
a) Merger by acquisition u0096 Tax treatment in Member State of receiving company
b) Merger by formation of a new compa

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