EU Corporate Law and EU Company Tax Law

EU Corporate Law and EU Company Tax Law

Corporations, Globalisation and the Law series

Luca Cerioni

With the European Union striving to become the world’s most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices.

Further Reading

Luca Cerioni

Subjects: law - academic, company and insolvency law, european law, tax law and fiscal policy


Bisacre, J. (2001), ‘The migration of companies within the European Union and the proposed Fourteenth Company Law Directive’, International and Comparative Law Journal, 3 (2), 251–270. Cerioni, L. (1999), ‘The barriers to the international mobility of companies within the European Community: a re-reading of the case-law’, Journal of Business Law, 59–79. Cerioni, L. (2000), ‘A possible turning point in the development of EC company law: the Centros case’, International and Comparative Corporate Law Journal, 2 (2), 165–195. Cerioni, L. (2003), ‘The Uberseering ruling: the eve of a “revolution” for the possibilities of companies’ migration throughout the European Community?’, Columbia Journal of European Law, 1 (10), 117–137. Cerioni, L. (2004), ‘Intra-EC interest and royalties tax treatment’, European Taxation, 1 (44), 47–53. Cerioni, L. (2004), ‘The amendments to the 1990 EC Tax Directives’, The European Legal Forum, 02 (04), 139–148. Cerioni, L. (2004), ‘The approved version of the European Company Statute in comparison with the 1991 draft: some first remarks from the General Provisions and from the Directive on employees’ involvement (Part I)’, Company Lawyer, 25 (8), 228–242. Cerioni, L. (2004), ‘The approved version of the European Company Statute in comparison with the 1991 draft: some critical issues on the formation and the working of the SE and the key challenge (Part II)’, Company Lawyer, 25 (9), 259–269. Cerioni, L. (2005), ‘Harmful tax competition revisited: why not a purely legal perspective under EC law?’, European Taxation, 7 (45), 267–281....

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