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Frontmatter 头版头条
European Company and Financial Law Review Pub Date : 2023-02-01 DOI: 10.1515/ecfr-2023-frontmatter1
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引用次数: 0
Symposium Discussion Report: The Private Limited Without Capital and Loyalty Shares in Belgium 专题讨论会报告：比利时没有资本和忠诚股份的私人有限公司
IF 0.6
European Company and Financial Law Review Pub Date : 2023-02-01 DOI: 10.1515/ecfr-2023-0005
Ellen Schiepers
{"title":"Symposium Discussion Report: The Private Limited Without Capital and Loyalty Shares in Belgium","authors":"Ellen Schiepers","doi":"10.1515/ecfr-2023-0005","DOIUrl":"https://doi.org/10.1515/ecfr-2023-0005","url":null,"abstract":"Abstract 58The 16th annual ECFR Symposium was opened by Koen Geens and Christoph Teichmann. The former addressed the evolution of company law in the EU and Belgium, focusing on the new Belgian Code on Companies and Associations which entered into force in 2019. The latter explained that the presentations in the morning would focus on topics of Belgian law that are also of interest to the European academic community, while the afternoon topics would be of an EU nature. The first morning session consisted of two presentations. The first one, given by Henri Culot, focused on the Belgian private limited company without capital. The second presentation was by Jeroen Delvoie and addressed loyalty shares.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"20 1","pages":"58 - 60"},"PeriodicalIF":0.6,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42018716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Social Entrepreneurship: The Choice Between Labels, Variants, Dedicated and Conventional Corporate Forms 社会企业家精神:标签、变体、专用和传统公司形式之间的选择
European Company and Financial Law Review Pub Date : 2023-02-01 DOI: 10.1515/ecfr-2023-0003
Sofie Cools
{"title":"Social Entrepreneurship: The Choice Between Labels, Variants, Dedicated and Conventional Corporate Forms","authors":"Sofie Cools","doi":"10.1515/ecfr-2023-0003","DOIUrl":"https://doi.org/10.1515/ecfr-2023-0003","url":null,"abstract":"Abstract 85 Around the globe legislators have created labels and dedicated company forms for social enterprises. On the basis of an analysis of US, UK, German, French, Dutch and Belgian law, this article exposes which elements are important (and which are not) in the creation of these labels and forms. First, the distinction between labels and dedicated forms is of relative practical importance. Even dedicated company forms are – like labels – to a large extent governed by general corporate law. This offers advantages in terms of network effects and easy adoption. Creating a completely new corporate form is therefore justified only if there are compelling reasons for a comprehensive overhaul of existing company law. Second, the introduction of labels and dedicated company forms is influenced by the level of stringency with which jurisdictions distinguish between companies and nonprofit forms. For instance, the American benefit corporations and the French ‘raison d’être’ were introduced to explicitly authorize what conventional companies can do elsewhere. Nevertheless, a high degree of flexibility in conventional company law is insufficient to facilitate social entrepreneurship. Mandatory law for social enterprise labels or forms is necessary to credibly signal commitment to a social purpose. Yet, creating labels or dedicated forms for lightly regulated ‘mission purposes’ may generate noise that interferes with this signal. 86","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135146880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts 监管影响评估(Ria)作为税法解释的输入:行政法院判决分析
IF 0.6
European Company and Financial Law Review Pub Date : 2022-12-30 DOI: 10.4467/22996834flr.22.023.17192
D. Gajewski, Kamil Joński
{"title":"Regulatory impact assessments (Ria) As an input in tax law interpretation: Analysis of the administrative courts verdicts","authors":"D. Gajewski, Kamil Joński","doi":"10.4467/22996834flr.22.023.17192","DOIUrl":"https://doi.org/10.4467/22996834flr.22.023.17192","url":null,"abstract":"The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented interpretation of tax law, carried out by Polish Administrative Courts. To this end, full-text database of the universe of Administrative Courts verdicts (CBOIS) had been queried in order to uncover all court decisions issued from Jan 1st 2001 to Dec 31st 2022 and mentioning RIAs in their written motives. All in all 14 decisions of SAC and 39 decisions of FIACs had been located – the result that can be interpreted as an evidence of scant use of RIA as an input for statutory interpretation of the tax law. Qualitative analysis reported in the paper illustrates what sort of information had been recovered by justices from RIA. Results suggest that potential offered by RIA’s coverage of ‘lawmaker’s intent’ is still not fully utilized in the process of tax law interpretation. However, any reliance on this sort of documents have to be accompanied with critical analysis of their quality and role in lawmaking process. Conditional forecasts (what impact is reasonably expected) should not be mistaken with statements of the intent (what impact is desired). Moreover, perfunctory RIA, prepared as part of window-dressing exercise, not genuine analysis underpinning the decision-making process, could turned out misleading.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"154 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85175088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic 人口的人口和经济特征是斯洛伐克共和国房地产税收入的决定因素
IF 0.6
European Company and Financial Law Review Pub Date : 2022-12-30 DOI: 10.4467/22996834flr.22.021.17139
Lenka Maličká, J. Lukáčová, Daniel Hadačová
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引用次数: 0
Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic 斯洛伐克共和国条件下国内管制交易的转让定价
IF 0.6
European Company and Financial Law Review Pub Date : 2022-12-30 DOI: 10.4467/22996834flr.22.022.17140
Filip Baláži, Elena Lazoríková
{"title":"Transfer Pricing of Domestic Controlled Transactions in the Conditions of the Slovak Republic","authors":"Filip Baláži, Elena Lazoríková","doi":"10.4467/22996834flr.22.022.17140","DOIUrl":"https://doi.org/10.4467/22996834flr.22.022.17140","url":null,"abstract":"The article focuses on the transfer pricing in the Slovak Republic. The main subject of this article is the analysis of the legal regulation of transfer pricing of controlled transactions between domestic dependents. The authors examine the very essence of the extension of the transfer pricing obligation and the related obligation to maintain transfer pricing documentation to domestic dependants, with a focus on the analysis of the effectiveness of the legislation under review. The authors are also providing suggestions for potential improvements to the legislation, with particular emphasis on reducing the administrative burden on taxpayers and tax administrators.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"99 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78098541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Administrative Discretion in U. S. Banking Regulation 美国银行业监管中的行政自由裁量权
IF 0.6
European Company and Financial Law Review Pub Date : 2022-12-01 DOI: 10.1515/ecfr-2022-0024
D. Tarullo
{"title":"Administrative Discretion in U. S. Banking Regulation","authors":"D. Tarullo","doi":"10.1515/ecfr-2022-0024","DOIUrl":"https://doi.org/10.1515/ecfr-2022-0024","url":null,"abstract":"Abstract 992U.S. banking regulators have considerable discretion in developing and enforcing prudential rules. Regulators have also enjoyed wide discretion in exercising supervisory authority over banks, in order to guard against potential safety and soundness risks that are not covered by the rules. However, recent developments in U.S. administrative law may create some conflict with that broad discretion. Whether or not this conflict comes to pass, a form of judicial review that focuses less on individual supervisory actions, and more on the overall framework within which the supervisory function is carried out, is a more promising way to achieve the administrative law aims of fairness and consistency.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"19 1","pages":"992 - 1009"},"PeriodicalIF":0.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46367757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Introduction 介绍
IF 0.6
European Company and Financial Law Review Pub Date : 2022-12-01 DOI: 10.1515/ecfr-2022-0026
Karl-Philipp Wojcik
{"title":"Introduction","authors":"Karl-Philipp Wojcik","doi":"10.1515/ecfr-2022-0026","DOIUrl":"https://doi.org/10.1515/ecfr-2022-0026","url":null,"abstract":"","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"19 1","pages":"895 - 899"},"PeriodicalIF":0.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46933959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Panel III of the SRB Legal Conference – The Exercise of Administrative Discretion by Banking Authorities and the Need to Ensure Accountability; Perspectives From the EU and US 本局法律会议第三事务委员会-银行当局行使行政自由裁量权及确保问责的需要;来自欧盟和美国的观点
IF 0.6
European Company and Financial Law Review Pub Date : 2022-12-01 DOI: 10.1515/ecfr-2022-0031
Gilles Verhulst
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引用次数: 0
The Legal and Practical Challenges Which Arise in Recognition of Third-Country Resolution Action: A Case Study in Cooperation Between Banking Supervision and Resolution Authorities 承认第三国清算行动中出现的法律和实践挑战:银行监管机构与清算机构合作的案例研究
IF 0.6
European Company and Financial Law Review Pub Date : 2022-12-01 DOI: 10.1515/ecfr-2022-0037
T. Kelly, Shalina Daved
{"title":"The Legal and Practical Challenges Which Arise in Recognition of Third-Country Resolution Action: A Case Study in Cooperation Between Banking Supervision and Resolution Authorities","authors":"T. Kelly, Shalina Daved","doi":"10.1515/ecfr-2022-0037","DOIUrl":"https://doi.org/10.1515/ecfr-2022-0037","url":null,"abstract":"","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"19 1","pages":"917 - 923"},"PeriodicalIF":0.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44759960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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