Contents

pp v-vii

Contributors

pp viii-viii

Preface

pp ix-x

Part I - EC rules on cross-border mergers

pp 1-2

1 - Community rules applicable to cross-border mergers

pp 3-28

2 - Employee participation: rights and obligations

pp 29-43

3 - Tax rules applicable to cross-border mergers

pp 44-53

4 - Scope and limitations of the Cross-border Merger Directive

pp 54-78

Part II - Application in each Member State National reports for the EU Member States

pp 79-80

5 - Austria

pp 81-103

6 - Belgium

pp 104-117

7 - Bulgaria

pp 118-132

8 - Cyprus

pp 133-146

9 - Czech Republic

pp 147-168

10 - Denmark

pp 169-183

11 - Estonia

pp 184-196

12 - Germany

pp 197-208

13 - Hungary

pp 209-225

14 - The Netherlands

pp 226-256

15 - Poland

pp 257-266

16 - Slovak Republic

pp 267-287

17 - United Kingdom

pp 288-302

Part III - Application in the EEA Member States

pp 303-304

18 - Norway

pp 305-324

Part IV - Annexes

pp 325-326

Annex I - Council Directive 2005/56/EC of 26 October 2005 on cross-border mergers of limited liability companies (the ‘Cross-border Merger Directive’)

pp 327-336

Annex II - Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the ‘Parent–Subsidiary Directive’)

pp 337-345

Annex III - List of national laws implementing the Cross-border Merger Directive

pp 346-348

Index

pp 349-359