Outbound Establishment Revisited in Cartesio

EC Tax Review, Vol. 17, pp. 250-258, 2008

12 Pages Posted: 10 May 2010

See all articles by Daniel Deak

Daniel Deak

Corvinus University of Budapest

Date Written: 2008

Abstract

In the pending case with Catesio, the national court raises the question whether the right of a business to transfer its seat to another Member State is covered by Community law even in the absence of the comprehensive harmonisation of national company laws. The Advocate General of this case concludes that the Republic of Hungary is not able to justify the absolute restriction on the right of establishment where a Hungarian-registered business is not allowed to transfer its seat to another Member State (whether remaining resident in Hungary or not), without being dissolved. It is problematic, however, that Cartesio is a `moving out' case like Daily Mail (outbound establishment), and Centros and like cases are `moving in' issues (inbound establishment).

Keywords: Freedom of Establishment, Outbound vs. Inbound Establishment

JEL Classification: K34

Suggested Citation

Deak, Daniel, Outbound Establishment Revisited in Cartesio (2008). EC Tax Review, Vol. 17, pp. 250-258, 2008. Available at SSRN: https://ssrn.com/abstract=1603444

Daniel Deak (Contact Author)

Corvinus University of Budapest ( email )

Fovam ter 8
Budapest, H-1093
Hungary
+36(1)4825365 (Phone)

HOME PAGE: http://www.uni-corvinus.hu/~ddeak

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