Pro Forma Registration of Companies : Why a Brass Plate in the Host Country Is Enough in Some Respects, but Not in Others
Publication: Research - peer-review › Journal article
The article analyses the view taken by Community law on companies' pro forma registration in another EU or EEA country. Community law recognises pro forma registration under company law, i.e. a brass plate is sufficient, whereas it does not recognise pro forma registration under tax law, i.e. a brass plate is not sufficient. The article provides reasons for the differential treatment of the two contexts and clarifies the difference on the basis of the Hubbard criterion, in which it was ruled that the effectiveness of Community law cannot vary according to the various branches of national law.
|Journal||European Company Law|
|Number of pages||6|
- head office, company, pro forma registration, genuine link, Danish company law, European Company Law, Centros, Überseering, Inspire Art, Cadbury Schweppes, wholly afrtificial arrangement, Hubbard v. Hamburger, rule of reason