This book provides an overview of the Second Council Directive 77/91/EEC of 13 December 1976 (also known as the Capital Directive) and its implementing rules in each Member State of the European Union and the European Economic Area. It provides companies and advisors with useful insights regarding articles of association and related documents, the incorporation and capital requirements of European companies with limited liability and the rules applicable to the acquisition and pledge of their own shares, the cross-participations, the financial assistance and the distribution of profits. A general report on the Capital Directive is followed by a discussion of the implementation of the rules laid down in the Directive in the national laws of each Member State, each in accordance with a common format and contributed by a practitioner from that State.
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Part I. Introduction: 1. Community rules applicable to the incorporation and capital of public limited-liability companies Dirk Van Gerven
Part II. National Reports for the EU Member States: 2. Austria Gottfried Gassner
3. Belgium Dirk Van Gerven
4. Bulgaria Raina Dimitrova
5. Cyprus Alexandros Tsadiras
6. Czech Republic Jan Lasak and Juraj Hudak
7. Denmark Vagn Thorup and Jeppe Buskov
8. Estonia Sven Papp, Helerin Kaldvee and Alla Kuznetsova
9. Finland Outi Raitasuo
10. France Jean-Marc Desache
11. Germany Andreas Wuesthoff and Sabine Roeth
12. Greece Tom Kyriakopoulos
13. Hungary Viktoria Szilagyi and Tamas Pasztor
14. Ireland Ciaran Tansey
15. Italy Antonella Brambilla
16. Latvia Janis Bogdasarovs
17. Lithuania Akvile Bosaite and Karina Kuizinaite
18. Luxembourg Margaretha Wilkenhuysen and Alexander Koch
19. Malta Nikolai Muscat Farrugia and Colm O'Connor
20. The Netherlands Paul Van Der Bijl
21. Poland Andrzej Kawecki
22. Portugal Pedro Cassiano Santos and Claudia Cruz Almeida
23. Republic of Slovenia Jurij Dolzan
24. Romania Gabriela Cacerea and Bianca Pop
25. Slovak Republic Michaela Jurkova
26. Spain Jaime Pereda and Carolina Albuerne
27. Sweden Ola Ahman, Mattias Friberg and Gustaf Warnberg
28. United Kingdom Ian Snaith
Part III. Application in the EEA Member States: 29. Iceland Olafur Arinbjoern Sigurdsson
30. Liechtenstein Daniel Damjanovic
31. Norway Are Herrem, Per Arne Daehli and Knut Engh Andenaes
Part IV. Annexes: Annex I. Restated Second Company Law Directive
Annex II. Types of companies referred to in Article 1(1) of the Second Company Law Directive.