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Survey on the Societas Europaea

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  • International Bureau for Fiscal Documentation

Abstract

On 8 October 2001, more than 31 years after negotiations had begun, the Council of the European Communities adopted Council Regulation No 2157/2001 (?Regulation 2157/2001?) 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 ?Societas Europaea? (?SE?) 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. This report investigates the tax consequences.

Suggested Citation

  • International Bureau for Fiscal Documentation, 2003. "Survey on the Societas Europaea," Taxation Studies 0010, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0010
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/survey.pdf
    File Function: final version, 2003
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; company taxation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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