Cross-Border Mergers and Divisions Under EU Law: Some Thoughts on the Interaction between Directives 2009/133 and 2017/1132 with Regard to Their Scope of Application

Abstract

[Abstract] In the field of company law and direct taxation, the provisions contained in Chapters II and IV of Title II of Directive 2017/1132 and the provisions contained in Directive 2009/133 constitute a key element in the removal of, respectively, the main legal and tax obstacles to cross-border mergers and divisions carried out within the European Union. This article analyses the interaction between these Directives as to their scope of application, particularly as regards the legal entities that have access to the provisions laid down in Chapters II and IV of Title II of Directive 2017/1132 and in Directive 2009/133, and as regards the types of cross-border mergers and divisions covered by these Directives. In this respect, the article offers some thoughts on the potential impact of the differences between the scope of the two Directives.