Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61987J0081
Název:
Title: 		JUDGMENT OF THE COURT OF 27 SEPTEMBER 1988. THE QUEEN V H. M. TREASURY AND COMMISSIONERS OF INLAND REVENUE, EX PARTE DAILY MAIL AND GENERAL TRUST PLC. REFERENCE FOR A PRELIMINARY RULING FROM THE HIGH COURT OF JUSTICE, QUEEN' S BENCH DIVISION. FREEDOM OF ESTABLISHMENT - RIGHT TO LEAVE MEMBER STATE OF ORIGIN - LEGAL PERSONS. CASE 81/87.
Publikace:
Publication:		REPORTS OF CASES 1988 PAGES 5483
Předmět (klíčová slova):
Keywords		FREEDOM OF ESTABLISHMENT AND SERVICES;RIGHT OF ESTABLISHMENT;
Související předpisy:
Corresponding acts:		157E052;157E058;373L0148
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE TREATY REGARDS THE DIFFERENCES IN NATIONAL LEGISLATION CONCERNING THE CONNECTING FACTOR REQUIRED OF COMPANIES INCORPORATED THEREUNDER AND THE QUESTION WHETHER - AND IF SO HOW - THE REGISTERED OFFICE OR REAL HEAD OFFICE OF A COMPANY INCORPORATED UNDER NATIONAL LAW MAY BE TRANSFERRED FROM ONE MEMBER STATE TO ANOTHER AS PROBLEMS WHICH ARE NOT RESOLVED BY THE RULES CONCERNING THE RIGHT OF ESTABLISHMENT BUT MUST BE DEALT WITH BY FUTURE LEGISLATION OR CONVENTIONS, WHICH HAVE NOT YET BEEN ADOPTED OR CONCLUDED. THEREFORE, IN THE PRESENT STATE OF COMMUNITY LAW, ARTICLES 52 AND 58 OF THE TREATY, PROPERLY CONSTRUED, CONFER NO RIGHT ON A COMPANY INCORPORATED UNDER THE LEGISLATION OF A MEMBER STATE AND HAVING ITS REGISTERED OFFICE THERE TO TRANSFER ITS CENTRAL MANAGEMENT AND CONTROL TO ANOTHER MEMBER STATE.

2. THE TITLE AND PROVISIONS OF COUNCIL DIRECTIVE 73/148 OF 21 MAY 1973 ON THE ABOLITION OF RESTRICTIONS ON MOVEMENT AND RESIDENCE WITHIN THE COMMUNITY FOR NATIONALS OF MEMBER STATES WITH REGARD TO ESTABLISHMENT AND THE PROVISION OF SERVICES REFER SOLELY TO THE MOVEMENT AND RESIDENCE OF NATURAL PERSONS, AND THE PROVISIONS OF THE DIRECTIVE CANNOT, BY THEIR NATURE, BE APPLIED BY ANALOGY TO LEGAL PERSONS. THEREFORE, DIRECTIVE 73/148, PROPERLY CONSTRUED, CONFERS NO RIGHT ON A COMPANY TO TRANSFER ITS CENTRAL MANAGEMENT AND CONTROL TO ANOTHER MEMBER STATE.

Plný text judikátu (Entire text of the Judgment):