Survey on the Societas Europaea

International Bureau for Fiscal Documentation

No 10, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

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.

Keywords: European Union; taxation; company taxation (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 78 pages
Date: 2003-09
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