EU Company Law & Tax Law: Cross-Border Mobility of Companies in Practice

Project Leader

Description
The Treaty on the Functioning of the European Union (TFEU) grants European undertakings a fundamental right of establishment. This freedom covers e.g. transfers of companies’ seats between different Member States of the European Union (MS), cross-border mergers, establishment of subsidiaries and setting up of branches in other MS, however, subject to certain legal limitations. The workshop will therefore provide an opportunity to discuss in detail the current legal set up for cross-border mobility of companies and will aim at providing pragmatic solutions to the problems faced in practice. As one of the most important reasons to relocate companies is tax planning, the seminar will put a particular emphasis on the link between European company law and tax law.

Methodology
This workshop will involve high-intensity coaching based on interactions between the EIPA specialists, external experts and a small group of participants*. Before the workshop, the registered participants will receive a concise package of reading materials: selected judgements of the Court of Justice of the European Union (CJEU), scenarios for case studies and a list of questions highlighting the most relevant issues stemming from these documents. During the workshop, the CJEU case law and other topics will be discussed by all participants and facilitators alike. Furthermore, participants will be divided into smaller groups to solve a number of case studies of their choice. Such approach should allow the training to be individualised and include a large number of relevant practical issues to be covered by the exercises. Potentially, the large number of different jurisdictions represented by the participants and thus covered in the assessments of various cross-border set-ups should contribute to the added value of the workshop. As the seminar assumes a high degree of participants’ involvement in the interactive training, it will be run in a single working language: English.

Objective
The aim is to provide the participants with a hands-on, practical understanding of the European law framework applicable to company
mobility within the European Union (EU). This will be achieved not only by analysing applicable primary and secondary European law
(but discarding inapplicable legal instruments in the pipeline such as European Private Company) and the CJEU case law, but also, where relevant, examples of national law provisions and real life examples and case studies. Moreover, the facilitators and participants alike will try to establish an extensive list of available strategies for cross-border mobility enabling the lacunas of the current legal framework to be overcome.

Target Group
Lawyers in private corporate legal and tax practices, in-house counsels, lawyers in corporate legal departments of financial institutions, domiciliation agents and other firms, officials of the trade or commercial registers and tax authorities, judges dealing with company law and officials and specialists in the national and local administrations and EU institutions and agencies responsible for developing a friendly business environment for companies.

* Limited places: 20 participants.

Hotel reservations
The European Institute of Public Administration has made a block booking at 6 hotels:

• Hotel Novotel Kirchberg****, Centre européen, Plateau de Kirchberg, at the rate of €145 (http://businesstravel.accorhotels.com/fr/reservation/bookings.shtml) Code client: SC000002048 – Contract No 308506). The hotel is located outside the city centre, within walking distance of the Jean Monnet Building. (Tel.: 43 77 68 51; Fax: 43 91 95, E-mail: H1930-RE2@accor.com or H1930RE3@accor.com)
• NH Luxembourg***, Route de Trêves (Airport), 10 minutes from Kirchberg, at the rate of €105. Reservations can as well be made by email (book.luxembourg@nh-hotels.com), fax (+352 3489319413) or phone (+352 348931607), referring to the reference number 114 183 032. Free shuttle service between the hotel and Kirchberg.
• Hotel Parc Plaza****, at the rate of €143 (Reservation Code 293701)
• Hotel Parc Bellevue***, at the rate of €95 (Reservation Code 293700 ) – 5, avenue Marie-Thérèse, city center, 10 minutes from “Centre Aldringen”. (Tel.: 44 23 23 2323; Fax: 45 61 41 220; E-mail: reservation@goeres-group.com; www.goeres-group.com )
• Hotel Simoncini***, 6 rue Notre Dame, close to Place d’Armes, right in the city centre, 2 minutes from “Centre Aldringen”, at the rate of €125 (Reservation code: G9442). (Tel.: 47 45 34; Fax: 46 42 74; Email: simhotel@pt.lu, www.hotelsimoncini.lu )
• Hotel Melia****, 1 Park Dräi Eechelen (10 Rue Fort Thuengen), L-1499 Luxembourg, at the rate of €140 (Reservation code: EIPA) (Tel: +352 27333-1, Fax: + 352 27333-999, email: reservations.melia.luxembourg@solmelia.com, www.melia-luxembourg.com)

Should you wish to make use of this possibility, please phone or fax the reservation department of the hotel at one of the above-mentioned numbers and mention the before-mentioned reservation code. Payment is to be made directly and personally to the hotel on checking out. Please note that any optional bookings not confirmed one month before the seminar dates will automatically be cancelled by the hotels.

Luxembourg City has two main bus stations, one in the city centre called “Centre Aldringen” and one next to the railway station called “Air Terminus”. All buses, wherever they go, are passing through these two stations. Bus no 18, with departure every ten minutes, is going direction Kirchberg, stopping right in front of Hotel Novotel, which is within walking distance to all European Institutions as well as just around the corner from the Chambre des Métiers building.

Meals
Should you require a special menu (e.g. vegetarian, diabetic), please inform the Programme Organiser so that this can be arranged.

Participation
The fee applicable to each activity is clearly indicated on the registration form. Unless stated differently on the registration form, the fee includes participation in the activity, lunches and beverages during the activity, documentation and participation in the reception/cocktail.

Travel and accommodation costs are at the expense of the participant or his/her administration.

Pre-payment of the fee is a condition for participation in an activity. Prior to the activity each participant will receive an invoice which can be paid by bank transfer or by credit card.

Registration
You may register through our website www.eipa.eu using the online registration form or by faxing or mailing the attached registration form duly completed.

Discounts
10% Special discount for civil servants
EIPA offers its members a discount of 10% of the registration fee for its open enrolment seminars and training courses. This discount is available to all civil servants working for one of EIPA’s member countries.

20% Lot 8 discount for EU officials
Officials of EU Institutions, bodies and Agencies which have signed a framework contract under LOT 8 are entitled to a 20% discount.

50€ discount
For this seminar, EIPA Luxembourg offers a €50 discount for all registrations received and paid before 31st August 2010.
Please note that discounts cannot be accumulated. It is clearly stated on EIPA’s website for which seminars and training courses the reductions are offered. Full fees apply to all other seminars and training courses.
For more information, please visit EIPA’s website: www.eipa.eu (FAQ – special discounts).

Confirmation
Confirmation of registration will be forwarded to participants on receipt of the completed registration form.

Cancellation policy
EIPA reserves the right to cancel the seminar up to 2 weeks before the seminar starting date. In that case, registration fees received will be fully reimbursed. EIPA accepts no responsibility for any costs incurred (travel, accommodation, etc...).
For administrative reasons, a fee of € 150 will be charged for cancellations received after 04 October 2010. There is no charge for qualified substitute participants.

The mention of a speaker’s name in the programme does not commit EIPA. In the event that an announced speaker does not appear, EIPA will do its utmost to find a suitable replacement.