ECJ Rulings Research Articles

A More Liberal and Economic, and a Less Social Approach: The Impact of Recent ECJ Rulings

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Free Movements and Contract Law

In this paper the interplay between the free movements of goods, services, capital and persons and contract law is discussed. They are closely linked, since contract law provides the legal infrastructure of the free movements. However, the relevance of contract law for the internal market is not reflected in the number of ECJ rulings. Two instances in which the free movements affect contract law and contract are dealt with. First, national rules of contract law may be contrary to the free movements; specific attention is given to the role of conflict rules in this respect. Secondly, the contract which the parties concluded, is contrary to a rule of national public law, which is a barrier to trade and must be set aside. This will influence the rights and obligations of the parties to the contract. In this respect a distinction between control ex post and ex ante is made. Finally, the conclusion is drawn that although the ECJ case law is not that numerous, the free movements affect contract law and contract increasingly.

Trade marks: ECJ rules on Adidas three stripes trade mark

Trade marks: ECJ rules on Adidas three stripes trade mark

EC Tax Scene: ECJ Rules on Input VAT Deduction for Corporate Transaction Costs

EC Tax Scene: ECJ Rules on Input VAT Deduction for Corporate Transaction Costs

Free Movements and Contract Law

In this sectoral report the interplay between the free movements of goods, services, capital and persons and contract law is discussed. They are closely linked, since contract law provides the legal infrastructure of the free movements. However, the relevance of contract law for the internal market is not reflected in the number of ECJ rulings. Two instances in which the free movements affect contract law and contract are dealt with. First, national rules of contract law may be contrary to the free movements; specific attention is given to the role of conflict rules in this respect. Secondly, the contract which the parties concluded is contrary to a rule of national public law, which is a barrier to trade and must be set aside. This will influence the rights and obligations of the parties to the contract. In this respect a distinction between control ex post and ex ante is made. Finally, the conclusion is drawn that although the ECJ case law is not that numerous, the free movements affect contract law and contract increasingly.

EC Tax Scene: ECJ Rules on UK Corporate Taxation of Foreign Source Dividends

EC Tax Scene: ECJ Rules on UK Corporate Taxation of Foreign Source Dividends

EC Tax Scene: ECJ Rules French Withholding Tax on Outbound Dividends Violates EC Treaty

EC Tax Scene: ECJ Rules French Withholding Tax on Outbound Dividends Violates EC Treaty

ECJ Rulings on Health Care Services and Their Effects on the Freedom of Cross-Border Patient Mobility in the EU

ECJ Rulings on Health Care Services and Their Effects on the Freedom of Cross-Border Patient Mobility in the EU

EC Tax Scene: ECJ Rules on Dutch Exit Tax

EC Tax Scene: ECJ Rules on Dutch Exit Tax

EC Tax Scene: ECJ Rules UK CFC Legislation Contrary to EC Law

EC Tax Scene: ECJ Rules UK CFC Legislation Contrary to EC Law

EC Tax Scene: ECJ Rules on German Deduction of Tax Advisory Fees

EC Tax Scene: ECJ Rules on German Deduction of Tax Advisory Fees

ECJ Rules on Holding Cost Deductions and Tax Rate Discrimination of PEs

ECJ Rules on Holding Cost Deductions and Tax Rate Discrimination of PEs

EC Tax Scene: ECJ Rules SICAVs to Be Taxable Persons Eligible for Zero VAT in Luxembourg

EC Tax Scene: ECJ Rules SICAVs to Be Taxable Persons Eligible for Zero VAT in Luxembourg

EC Tax Scene: ECJ Rules on Imputation Tax Credits in EU Member States

EC Tax Scene: ECJ Rules on Imputation Tax Credits in EU Member States

The Transfer of Shares of Private Companies

The free movement of companies all over Europe subsequent to the ECJ rulings in Centros, Überseering and Inspire Art has created a wide range of new conflict of laws issues. The following essay deals with one of these questions: the applicability of local transfer restrictions to foreign companies. After a broad overview of the regime of share transfers in the different European jurisdictions, it analyses the European conflict rules to end with a surprising result: It may well be the case that the transfer of shares of an English limited company is, despite lex societatis, subjected to German formal requirements (notarisation) when taking place in Germany. Legal advice should be aware of this potential risk.