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Following the publication of the Fourth and Seventh EEC-Directives concerning the (consolidated) financial statements, on 26 June 2013 a new EU Directive on financial statements has been adopted. The New Directive is a combination of the former Accounting Directives, and provides for more...
This article analyses the Dutch group settlement model from a company law and capital market law perspective. The author considers this so-called WCAM procedure primarily as a forum and an instrument for companies in Europe and shareholders claiming damage caused by the company's insufficient...
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...
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