Recht des Internationalen Wirtschaftsverkehrs - 7: Die Europäische wirtschaftliche Interessenvereinigung im deutschen, englischen und französischen Recht

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This comprehensive work explores the intricacies of establishing and managing a European Economic Interest Grouping (EEIG). It begins with an introduction and detailed sections on the formation prerequisites and potential invalidity of the grouping. The subsequent chapters delve into the organizational structure, including member rights and obligations, governance, and financial matters. Taxation is addressed, highlighting the implications of Article 40 I of the EEIG Regulation and examining the tax treatment of German and other European groupings. Labor law aspects are also covered, discussing employee arrangements under various national laws, including French, German, and British systems, and comparing their operational flexibilities. The liability of members and directors is analyzed, detailing responsibilities before registration, member liabilities, and issues concerning public law obligations. The conclusion addresses the dissolution process of the grouping and its winding-up procedures. Additionally, the work includes essential appendices, such as relevant regulations and laws governing the EEIG, providing a thorough reference for practitioners and scholars interested in European economic collaboration. An index further enhances the book’s utility as a resource for navigating the complexities of this legal framework.