Guide to European company laws:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Sweet & Maxwell
1993
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVI, 499 S. |
| ISBN: | 0421472707 |
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Datensatz im Suchindex
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| adam_text | CONTENTS Preface Table of Contents Table of Statutes Table of European Community Legislation Austria Section 1 Section 2 Section 3 1 Classification of Business Organisations: Introduction 3 1.1 1.2 3 6 Sole Proprietorships Partnerships Corporations 16 2.1 2.2 2.3 16 17 Introduction Aktiengesellschaft (AG) Gesellschaft mit beschränkter Haftung (GmbH) Costs of Incorporation 3.1 3.2 3.3 3.4 Incorporation Taxes (Gründungssteuer) Registration Charges by the Commercial Register Legal Costs Incorporation Charges by the Chamber of Commerce Belgium Section 1 v vii xxi xxv 43 63 63 64 65 65 67 Corporate Options 69 1.1 69 Branch VII
CONTENTS Belgium—Section 1—cont. 1.2 1.3 Partnerships Co-operative Company (Coöperatieve Vennootschap/ Société Coopérative) Incorporation 1.4 Section 2 Incorporating a Company in Belgium 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 Section 3 The Charter Objects Clause Corporate Name Registered Oftice Duration Share Capital and Shares Shareholders Directors Board Meetings Shareholders’ Meetings Audit 75 76 76 77 77 77 79 80 81 82 84 Costs of Incorporation Denmark Section 1 Classification of Business Organisations: Introduction 1.1 1.2 1.3 1.4 Section 2 90 90 91 92 Limited Liability Companies 94 2.1 2.2 94 2.3 VIH Sole Proprietorship (Enkeltmandsfirma) Partnerships (Interessentskaber) Association with Limited Liability (Andelsselskab med begroenset ansvar: Amba Branch Office (Filial) Introduction Stock Corporation (Aktieselskab: A/S) Private Limited Company (Anpartsselskab: ApS) 94 94
CONTENTS Denmark—Section 2—cont. 2.4 2.5 2.6 2.7 Section 3 Incorporation Shares Company Bodies Audit/Accounts Costs of Incorporation Finland Section 1 Section 3 Classification of Business Organisations: Introduction Private Entrepreneur Cooperatives Branch 115 115 116 116 Partnerships 117 2.1 2.2 117 118 General Partnership Limited Partnership Limited Company 3.1 3.2 3.3 3.4 3.5 3.6 Introduction Incorporation Shares and Share Capital Management of a Limited Company Auditors Duration France Section 1 112 113 1.1 1.2 1.3 Section 2 95 98 102 110 119 119 120 122 124 127 127 129 Classification of Business Organisations: Introduction 1.1 1.2 1.3 Traders and Non-Traders/ Commercial and Civil Companies Other Structures Companies of Persons 131 131 132 133 IX
CONTENTS France— cont. Section 2 Forms of Capital Company 2.1 Société à Responsabilité Limitée SARL Société Anonyme 2.2 Section 3 Costs of Incorporation Classification of Business Organisations: Introduction 1.1 1.2 Section 2 153 Sole Proprietorship Partnerships Introduction Incorporation Shares (Aktien) Company s Bodies Accounting and Auditing Partnership Limited by Shares (Kommanditgesellschaft auf Aktien) The Limited Liability Company (Gesellschaft mit beschränkter Haftung: GmbH) 3.1 3.2 3.3 3.4 3.5 3.6 3.7 x 149 The Stock Corporation (Aktiengesellschaft: AG) 2.1 2.2 2.3 2.4 2.5 2.6 Section 3 135 141 151 Germany Section 1 134 Introduction Formation of the Company Shares, Shareholders and Contributions Corporate Structure Amendment of the Articles of Association Cases of Unlimited Shareholder Liability Dissolution and Liquidation 157 158 160 163 169 170 171 171 172 174 178 181 182 183
CONTENTS Greece Section 1 185 Classification of Business Organisations: Introduction 1.1 1.2 1.3 Section 2 189 2.1 2.2 190 General Partnerships of Unlimited Liability (Omorrithmos Eteria: O.E.) Partnership of Limited Liability (Eterorrithmos Eteria: E.E.) 191 191 Limited Liability Companies 192 3.1 3.2 192 General Limited Liability Company (Eteria Periorismensis Efthinis: E.P.E.) Public Limited Company (Anonīmos Eteria: A.E.) 192 196 Costs of Incorporation 204 4.1 4.2 4.3 4.4 204 204 204 205 Individual Enterprise Partnership (O.E. and E.E.) Limited Liability Companies (E.P.E.) Public Limited Companies (A.E.) Ireland Section 1 188 190 3.3 Section 4 188 Partnerships 2.3 Section 3 Individual Enterprise (Atomiki Epixirisi) Branch Officers or Agencies of Foreign Enterprises Law 89/67 Offices of Foreign Enterprises 187 207 Classification of Business Organisations: Introduction 209 1.1 1.2 1.3 1.4 209 210 211 213 Sole Trader Branch Partnership Co-operative Society xi
CONTENTS Ireland—Section 1— cont. 1.5 1.6 Section 2 Building Society European Economic Interest Grouping 215 Limited Liability Company 216 2.1 2.2 2.3 2.4 2.5 2.6 2.7 216 217 218 219 221 229 240 Section 3 Introduction Public Company Private Company Incorporation Shares Corporate Management Audits and Accounts Costs of Incorporation Section 1 Classification of Business Organisations with Unlimited Liability: Introduction 1.1 1.2 1.3 1.4 Section 2 243 245 Italy The Entrepreneur (Imprenditore) Joint Venture (Associazione in partecipazione) Partnerships (Società di persone) Branch of Foreign Company (Sede secondaria) Companies with Limited Liability 2.1 2.2 2.3 2.4 2.5 2.6 xu 214 Differences between “Società per Azioni” and “Società a responsabilità limitata” Share Company (Società per Azioni: S.p.A.) Limited Liability Company (Società a responsabilità limitata: S.r.I.) Limited Partnership by Shares (Società in accomandita per azioni: S.a.p.a.) Incorporation Shares (Azioni) 247 248 248 249 252 253 253 254 254 255 255 258
CONTENTS Italy—Section 2—cont. 2.7 2.8 Section 3 “Corporate Bodies” External Controls Costs of Incorporation 262 270 271 Luxembourg 273 Section 1 275 Corporate Options 1.1 1.2 1.3 1.4 Section 2 The Articles of Association Objects Clause Corporate Name Registered Office Duration Share Capital and Shares Shareholders Directors Board Meetings Shareholders’ Meetings Audit Licence to do Business 279 280 280 280 280 281 282 283 284 284 286 286 Costs of Incorporation Sole Proprietorship Partnerships Limited Liability Companies 2.1 287 289 Classification of Business Organisations: Introduction 1.1 1.2 Section 2 277 278 279 Netherlands Section 1 275 276 Incorporating a Company in Luxembourg 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.Ց 2.10 2.11 2.12 Section 3 Branch Partnerships Co-operative Company (Société Coopérative: S.C.) Limited Liability Company Introduction: Sources of Law 291 291 292 295 295 XIII
CONTENTS Netherlands—Section 2—cont. 2.2 2.3 2.4 2.5 2.6 2.7 Section 3 The Public Company (De Naamloze Vennootschap: N.V.) The Private Company (De Besloten Vennootschap Met Beperkte Aansprakelijkheid: B.V.) Incorporation Shares (Aandelen) Company’s Bodies Audit/Accounts 295 296 296 297 300 307 Costs of Incorporation 308 Classification of Business Organisations in Norway: Introduction 313 Norway Section 1 1.1 1.2 1.3 1.4 Section 2 Section 3 XIV Sole Proprietorship Formation and Formal Requirements The Branch Office Restrictions for Foreigners 313 314 314 314 Limited Partnerships: The Limited Liability Company (Aksjeselskap: AS) 315 2.1 2.2 2.3 2.4 2.5 2.6 2.7 315 316 319 323 333 334 334 Introduction and Definition Incorporation Shares (Aksjer) Corporate Structure Accounting and Auditing Legal Liability of Officers Dissolution and Liquidation Unlimited Partnerships (Ansvarlige Selskaper: Ans) 335 3.1 3.2 3.3 3.4 3.5 3.6 3.7 335 336 337 337 340 340 341 Introduction and Definition Incorporation Shares (Andeler) Organisation (Partnership Structure) Accounting and Auditing Unilateral Withdrawal/Exclusion Dissolution and Liquidation
CONTENTS Norway—cont. Section 4 Section 5 MixedPartnerships 342 4.1 4.2 4.3 342 342 342 Introduction Kommandittselskap: KS Silent Partnership (Stille Selskap) Other Organisational Forms 343 5.1 5.2 5.3 343 343 343 Joint Ownership (Sameie) Cooperatives (Samvirkelag) Foundations (Stiftelser) Portugal Section 1 345 Classification of Business Organisations: Introduction 1.1 1.2 1.3 1.4 Section 2 349 349 351 352 2.1 2.2 2.3 352 353 2.5 2.6 Introduction Incorporation General Partnerships (Sociedades em Nome Colectivo) Partnership Association (Sociedades em Comandita) Limited Liability Companies (Sociedades por Quotas) Joint Stock Companies (Sociedades Anonimas) Costsof Incorporation Spain Section 1 347 Companies (Sociedades Comerciais) 2.4 Section 3 The Sole Entrepreneur Informal Partnerships (Sociedades Civis) Cooperation between Companies Branches of Foreign Companies 347 355 356 357 360 366 369 Classification of Business Organisations: Introduction 371 XV
CONTENTS Spain—cont. Section 2 Companies with Unlimited Liability 2.1 2.2 2.3 2.4 Section 3 Accounts in Participation (Cuentas en Participación) General Partnership (Sociedad colectiva) Limited Partnership (Sociedad comanditaria) Branches (Sucursales) Companies with Limited Liability 3.1 3.2 3.3 3.4 Section 4 XVI 372 373 374 375 376 376 376 377 378 Share Companies 378 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 378 379 380 380 380 381 381 385 4.10 4.11 4.12 4.13 Section 5 Share Company (Sociedad anónima: SA) Limited Liability Company (Sociedad de responsabilidad limitada: SL) Differences between Share Companies (Sociedades anónimas) and Limited Liability Companies (Sociedades de responsabilidad limitada) Limited Partnership by Shares (Sociedad comanditaria por acciones) 372 Incorporation By-Laws Registered Office Company Name Duration Contributions Shares Corporate Bodies Accounting, Auditing and Financial Statements External Controls Transformation of Share Companies Termination of Share Companies Financing Share Companies Costs of Incorporation 390 391 393 393 394 395
CONTENTS Spain—cont. Section 6 Special Types of Companies 6.1 6.2 6.3 Co-operative Company (Sociedad Cooperativa: SCoop) Mutual Guarantee Company (Sociedad de garantia reciproca) Mutual Insurance Company (Mutual idades de seguros) Sweden Section 1 Section 2 Section 3 396 397 397 399 Classification of Business Organisations: Introduction 401 1.1 1.2 1.3 1.4 1.5 401 402 403 404 405 Private Businessman Partnership Trading Companies Limited Partnership Company Foundations Co-operative and Unincorporated Associations 405 2.1. 2.2 2.3 405 406 408 Introduction Co-operative Associations Unincorporated Associations Limited Liability Companies 408 3.1 3.2 3.3 3.4 3.5 408 409 410 413 416 Introduction Incorporation Shares (Aktier) Companies’ Bodies Audit/Accounts 417 Switzerland Section 1 396 Classification of Business Organisations: Introduction 419 1.1 419 Private Businessman XVII
CONTENTS Switzerland—cont. Section 2 Section 3 Partnerships 420 2.1 2.2 2.3 The Simple Partnership The General Partnership The Limited Partnership 420 421 423 Incorporated Business Organisations 424 3.1 3.2 424 3.3 3.4 The Corporation Limited by Shares The Corporation with General Partners The Limited Liability Company The Co-operative United Kingdom Section 1 Section 2 441 Classification of Business Organisations: Introduction 443 1.1 1.2 The Sole Trader Partnership 443 444 Companies Limited by Shares 446 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 Section 3 435 436 438 Introduction Public Limited Company(PLC) Private Company Limitedby Shares Incorporation Shares The Board of Directors United Kingdom Branchof an Overseas Company Audit/Accounts Costs of Incorporation 446 447 448 448 452 456 464 465 467 European Communities 469 Section 1 Ճ71 xviii Introduction
CONTENTS European Communities—cont. Section 2 The Development of European Company Law 472 2.1 2.2 Harmonisation Community Regulation 472 473 The Harmonisation Directives 474 3.1 3.2 Measures Already Implemented Proposals 474 477 Section 4 European Economic Grouping (EEIG) 478 Section 5 The Merger Regulation (Regulation 4064/89/EEC) 479 The Proposed European Company 480 Section 3 Section 6 Appendix Index 483 489 XIX
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| author | Maitland-Walker, Julian |
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| publisher | Sweet & Maxwell |
| record_format | marc |
| spelling | Maitland-Walker, Julian Verfasser (DE-588)133525600 aut Guide to European company laws by Julian Maitland-Walker London Sweet & Maxwell 1993 XXVI, 499 S. txt rdacontent n rdamedia nc rdacarrier Corporation law -- Europe Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Gesellschaftsrecht (DE-588)4020646-4 gnd rswk-swf Unternehmensrecht (DE-588)4078611-0 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Europa Europa (DE-588)4015701-5 gnd rswk-swf Europa (DE-588)4015701-5 g Gesellschaftsrecht (DE-588)4020646-4 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Unternehmensrecht (DE-588)4078611-0 s Rechtsvergleich (DE-588)4115712-6 s 1\p DE-604 2\p DE-604 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005397700&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Maitland-Walker, Julian Guide to European company laws Corporation law -- Europe Internationaler Vergleich (DE-588)4120509-1 gnd Gesellschaftsrecht (DE-588)4020646-4 gnd Unternehmensrecht (DE-588)4078611-0 gnd Rechtsvergleich (DE-588)4115712-6 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4020646-4 (DE-588)4078611-0 (DE-588)4115712-6 (DE-588)4015701-5 |
| title | Guide to European company laws |
| title_auth | Guide to European company laws |
| title_exact_search | Guide to European company laws |
| title_full | Guide to European company laws by Julian Maitland-Walker |
| title_fullStr | Guide to European company laws by Julian Maitland-Walker |
| title_full_unstemmed | Guide to European company laws by Julian Maitland-Walker |
| title_short | Guide to European company laws |
| title_sort | guide to european company laws |
| topic | Corporation law -- Europe Internationaler Vergleich (DE-588)4120509-1 gnd Gesellschaftsrecht (DE-588)4020646-4 gnd Unternehmensrecht (DE-588)4078611-0 gnd Rechtsvergleich (DE-588)4115712-6 gnd |
| topic_facet | Corporation law -- Europe Internationaler Vergleich Gesellschaftsrecht Unternehmensrecht Rechtsvergleich Europa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005397700&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT maitlandwalkerjulian guidetoeuropeancompanylaws |