Economics 3366A/B Study Guide - Quiz Guide: Ncc (Company), Societas Europaea
8 Oct 2020
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Cross-border merger structures: eu law aims at facilitating cross-border transactions, c-208/00 berseering bv, nordic construction company. Baumanagement gmbh [2002: compare with sevic systems ag case (workshop): cross-border mergers constitute particular methods of exercise of freedom of establishment, important for the proper functioning of the internal market. , societas europea regulation no. 14: cjeu in sevic systems [2005], national restrictions regarding mergers can be contrary to the right of establishment and are invalid if not justified. Objectives: understand and apply the concepts of duties and cees and the differences between them, understand and analyze measures falling under 110 (1) and (2) tfeu, assess their legality under eu rules. Direct taxes: taxes on income of natural and legal persons; employers or self-employed people pay those, the eu has no power on the imposition of direct taxes whatsoever. Indirect taxes: all other kind of taxes.
