Introduction p. 273 Sole proprietorship, general partnership and limited partnership p. 274 Private limited company p. 275 Public limited company p.

Transcription

1 European company law - overview p. 1 Introduction p. 1 The harmonisation of European company law p. 2 European economic interest grouping (EEIG) p. 6 The European company p. 7 Austria p. 13 Classification of business organisations: introduction p. 13 Corporations p. 23 Costs of incorporation p. 63 Belgium p. 65 Corporate options p. 65 Incorporating a company in Belgium - the example of the public limited liability company p. 90 Costs of incorporation p. 105 Bulgaria p. 108 Classification of business organisations p. 108 Public companies p. 113 Costs of incorporation (court fees) p. 128 Share capital (minimum and minimum paid in amount) p. 128 Company taxation p. 128 Croatia p. 131 Classifications of business organisations p. 131 Companies limited by shares p. 136 Costs of incorporation p. 170 Company taxation p. 173 Cyprus p. 175 Classification of business organisations p. 175 Companies limited by shares p. 180 Costs of incorporation p. 201 Czech Republic p. 203 Introduction p. 203 Individual types of personal business companies p. 206 Individual types of capital companies p. 214 Co-operatives p. 233 Joint provisions on business companies p. 238 Costs of incorporation p. 246 Denmark p. 249 Classification of business organisations p. 249 Companies limited by shares p. 252 Costs of incorporation - minimum capital requirements p. 268 Company taxation p. 269 Estonia p. 273

2 Introduction p. 273 Sole proprietorship, general partnership and limited partnership p. 274 Private limited company p. 275 Public limited company p. 278 Procedure and costs of incorporation p. 281 Finland p. 283 Classification of business organisations: introduction p. 283 Partnerships p. 285 Limited company p. 288 Company taxation p. 295 France p. 299 Classification of business organisations: introduction p. 299 Partnerships p. 301 Forms of capital company p. 303 Costs of incorporation p. 316 Georgia p. 317 Legal system of Georgia and commercial enterprise p. 317 Classification of business entities p. 319 Establishment and structure of business entities p. 320 Branch offices of enterprises p. 335 Associated companies p. 336 Licences and permits p. 337 Registration of enterprises p. 337 Business names p. 340 Management of enterprises p. 340 Law on securities p. 342 Taxation p. 343 Accounting and reporting p. 347 Competition p. 350 Insolvency p. 351 Term of officers/dissolution/liquidation/transformation of entities p. 352 Limitation p. 352 Germany p. 355 Classification of business organisations: introduction p. 355 The sole trader (sole proprietorship) p. 355 Partnerships p. 356 Companies limited by shares p. 361 Transformation p. 385 Other types of incorporation p. 385 Costs of incorporation p. 386 Greece p. 389

3 Classification of business organisations: introduction p. 389 Partnerships p. 391 Limited liability companies p. 393 Costs of incorporation p. 404 Hungary p. 407 Introduction p. 407 General rules p. 408 General partnership p. 410 Limited partnership p. 422 Professional association p. 423 Limited liability company p. 423 Company limited by shares p. 433 Private company limited by shares p. 435 Public company limited by shares p. 446 Entry into force of the Companies Act p. 453 Incorporation fees and other costs p. 453 Ireland p. 455 Classification of business organisations: introduction p. 455 Limited liability company p. 462 Costs of incorporation p. 488 Latvia p. 491 Classification of business organisations p. 491 Business names p. 493 Establishment and structure of business organisations p. 495 Taxation of business entities p. 519 Liquidation and insolvency of business entities p. 522 Summary costs of incorporation of the main capital companies p. 525 Lithuania p. 527 Classification of business organisations p. 527 Structure and establishment of business organisations p. 530 Business names p. 546 Registration of businesses in the commercial register p. 547 Other registrations p. 548 Financial Reporting and audit p. 549 Taxation of business enterprises p. 553 Liquidation and insolvency of business enterprises p. 558 Luxembourg p. 563 Corporate options p. 563 Incorporating a company in Luxembourg p. 568 Costs of incorporation p. 576 Malta p. 577

4 Classification of business organisations p. 577 Companies limited by shares p. 584 Costs of incorporation p. 623 Minimum capital requirements p. 623 Company taxation p. 624 The Netherlands p. 627 Classification of business organistions p. 627 Public and private companies with limited liability p. 633 Related legislation p. 650 Incorporation p. 655 Norway p. 657 Classification of business organisations: introduction p. 657 Limited partnerships: the limited liability company (aksjeselskap) p. 658 Unlimited partnerships (ansvarlige selskaper) p. 675 Mixed partnerships p. 680 Other organisational forms p. 681 Poland p. 683 Introduction p. 683 Activity under the Economic Freedom Act p. 684 Partnerships (spolki osobowe) under the Civil Code and the Commercial Companies Codep. 687 Companies (spolki kapitalowe) under the Commercial Companies code p. 694 Portugal p. 703 Classification of business organisations p. 703 Companies (sociedades comerciais) p. 708 Costs of incorporation p. 725 Romania p. 727 Classification of business organisations p. 727 Main features of companies p. 728 Partnership (societate in nume colectiv) p. 732 Limited partnership (societate in comandita simpla) p. 733 Limited liability company (societate en raspundere limitata) p. 734 Joint stock company (societate pe actiuni) p. 736 Limited partnership by shares (societate in comandita pe actiuni) p. 744 Russia p. 747 Introduction p. 747 Sole trader p. 748 Partnership p. 748 Limited liability company p. 752 Joint-stock company p. 758 State-owned and municipal unitary enterprises p. 763 Production co-operative p. 763

5 Procedure and costs of co-operation p. 764 The Takeovers Regulation p. 765 Slovakia p. 771 Classification and regulation of business structures p. 771 Establishment and structure of business organisations p. 774 Business establishment regulatory framework p. 785 Taxation of business entities p. 785 Accounting and audit p. 788 Audit p. 789 Liquidation and insolvency of business entities p. 790 Summary of the costs of incorporation of the main capital companies p. 791 Slovenia p. 793 Types of corporations p. 793 Sole trader p. 793 General partnership (Dru - ba z neomejeno odgovornostjo) p. 794 Limited partnership (Komanditna dru - ba) p. 797 Silent partnership (Tiha dru - ba) p. 798 Joint-stock company (Delniska dru ba) p. 800 Limited liability company (Dru ba z omejeno odgovornostnjo) p. 805 Limited partnership with shares (Komanditna delniska dru - ba) p. 808 Economic interest grouping (Gospodarsko interesno zdruenje) p. 809 Spain p. 813 Classification of business organisations: introduction p. 813 Companies with unlimited liability p. 814 Companies with limited liability p. 817 Share companies p. 823 Costs of incorporation p. 838 Sweden p. 843 Trading companies p. 843 Co-operative and unincorporated associations p. 845 Limited liability companies p. 848 Switzerland p. 857 The corporation limited by shares p. 857 The corporation with general partners p. 881 The limited liability company p. 881 The co-operative p. 884 Turkey p. 887 Forms of doing business p. 887 Types of companies p. 887 Joint-stock company p. 888 Limited liability company p. 897

6 Ukraine p. 901 Introduction p. 901 General information p. 901 Main forms joint-stock company and limited liability company p. 902 Ukrainian law specifics p. 903 Establishing, functioning and administration of a limited liability company p. 905 United Kingdom p. 917 Classification of business organisations p. 917 Companies limited by shares p. 920 Companies limited by guarantee and unlimited companies p. 942 Costs of incorporation p. 942 Table of Contents provided by Blackwell's Book Services and R.R. Bowker. Used with permission.