Abstract
On 26 October 2005, the European Directive 2005/56/EC (the 'Cross-Border Merger Directive') was adopted, introducing a harmonizing legal framework within the European Union for cross-border mergers. Despite practical obstacles, the new cross-border merger regime introduced by the Cross-Border Merger Directive has proven to be a great success, also in Belgium, especially in the framework of intra-group restructurings of pan-Europe company groups.
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