Krzysztof Oplustil

European Company and European Economic Interest Grouping – texts of legal acts with explanation

(in Polish)

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On 8 October 2004, Council Regulation (EC) No. 2157/2001 on the Statute for the European Company (Societas Europaea, SE) entered into force. Beside the European Economic Interest Grouping (EEIG) regulated in the Council Regulation (EEC) No 2137/85 of 25 July 1985, SE is second supranational company form of the EC law. In order to make the SE as well as the EEIG functional instruments for entrepreneurs and investors, it was necessary to pass national implementation measures. Implementation into national law requires also Council Directive 2001/86/EC supplementing the Statute for a European Company with regard to the involvement of employees in the SE. The aim of the book is to bring closer the mentioned EC Regulations as well as the Polish implementation act of 4 March 2005 on the EEIG and the SE. The author is focusing on practical aspects of formation and functioning of the SE and the EEIG such as transnational merger into SE, establishing holding SE, organ structure of the SE with special regard to the one-tier system and involvement of employees - issues regulated exhaustively in the implementation act. Some questions of accountancy and taxation have also been touched. Containing legal texts of SE and EEIG-Regulations, SE-Directive and Polish implementation act, the book may be regarded as complete guidebook on the law of supranational company forms.