Esheria Regulatory Atlas

Company law in European Union

Company formation, governance, directors, ownership, filings, and corporate obligations. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

8,959 matching statutes

• European Union

  Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office, of an SE or SCE, between Member States(3)has been substantially amended several times(4). In the interests of clarity and rationality the said Directive should be codified.

  32009L0133

  1 provisions

  This Directive sets EU rules for tax treatment of cross-border mergers, divisions, transfers of assets, share exchanges, and SE/SCE registered-office transfers.

  In force Open & Chat

• European Union

  Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate(3)provides competent authorities in the financial sector with supplementary powers and tools for the supervision of groups composed of many regulated entities, which are active in different sectors of the financial markets. Such groups (financial conglomerates), are exposed to risks

  32011L0089

  3 provisions

  This segment amends EU rules so financial conglomerates are subject to supplementary supervision, including reporting, public disclosure, annual review of waivers, and cooperation between competent authorities and EU supervisory bodies.

  In force Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) 2015/776

  32015R0776

  3 provisions

  This regulation extends the existing anti-dumping duty on bicycles to imports consigned from Cambodia, Pakistan, and the Philippines, even if they are declared as originating there.

  Regulation Open & Chat

• European Union

  COUNCIL REGULATION (EU) No 267/2012

  32012R0267

  7 provisions

  This regulation imposes trade, investment, and financial restrictions connected to Iran, including export bans, import bans, licensing controls, and asset-freezing rules.

  In force Open & Chat

• European Union

  Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital(3)has been substantially amended several times(4). Since further amendments are to be made, it should be recast in the interests of clarity.

  32008L0007

  1 provisions

  This Directive limits and harmonises indirect taxes on raising capital, generally barring Member States from taxing listed capital-company transactions, while allowing some specific duties and a limited capital-duty regime in certain cases.

  In force Open & Chat

• European Union

  COUNCIL DECISION (CFSP) 2025/1978

  32025D1978

  2 provisions

  This decision amends Annex II to an existing EU sanctions decision on Iran and takes effect when published in the Official Journal.

  In force Open & Chat

• European Union

  Directive 90/434/EEC(3)introduced common rules applicable to business restructuring which are neutral from the point of view of competition.

  32005L0019

  1 provisions

  This Directive requires Member States to apply its tax-neutral merger/division rules to specified cross-border company reorganisations, including SE and SCE registered office transfers.

  Directive Open & Chat

• European Union

  COMMISSION DELEGATED REGULATION (EU) 2023/2849

  32023R2849

  1 provisions

  Companies must submit aggregated emissions data at company level to the responsible administering authority and include specified reporting information.

  In force Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) 2023/2599

  32023R2599

  1 provisions

  This Regulation sets rules for which shipping entity is treated as responsible and what documents and information must be given to the relevant administering authority.

  In force Open & Chat

• European Union

  Council Directive 2003/49/ECof 3 June 2003on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member StatesTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 94 thereof,Having regard to the proposal from the Commission(1),Having regard to the opinion of the European Parliament(2),Having regard to the opinion of the European Economic and Social Committee(

  32003L0049

  1 provisions

  This Directive exempts qualifying cross-border interest and royalty payments from source-State taxes, subject to ownership, company, and anti-abuse conditions, with special transitional tax caps for Greece, Portugal, and Spain.

  In force Open & Chat

• European Union

  COUNCIL REGULATION (EC) No 2143/2004

  32004R2143

  1 provisions

  This regulation adds listed Indian exporter/producers to the Annex of Regulation 74/2004 and says it takes effect the day after publication.

  Regulation Open & Chat

• European Union

  COMMISSION REGULATION (EU) No 802/2010

  32010R0802

  1 provisions

  This regulation sets how company performance for ships is identified, calculated, ranked, and published, and requires daily publication of low- and very low-performance companies.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING REGULATION (EU) No 945/2012

  32012R0945

  1 provisions

  This regulation amends Annex IX to the Iran restrictive measures regulation and takes effect when published in the Official Journal.

  In force Open & Chat

• European Union

  COMMISSION IMPLEMENTING REGULATION (EU) No 1205/2012

  32012R1205

  1 provisions

  EMSA must publish certain company performance lists on its public website and update them daily.

  In force Open & Chat

• European Union

  COMMISSION DECISION (EU) 2017/1283

  32017D1283

  10 provisions

  This decision concerns Apple-related Irish tax rulings that endorsed profit-allocation methods for ASI and AOE branches.

  In force Open & Chat

• European Union

  32004D0754

  32004D0754

  2 provisions

  This text sets trade, transit, customs-cooperation, and dispute-handling rules between the Parties, including non-discrimination, customs assistance, and some limited exceptions.

  In force Open & Chat

• European Union

  Having regard to Council Decision 2010/413/CFSP of 26 July 2010 concerning restrictive measures against Iran(1), and in particular Article 23(2) thereof,

  32011D0783

  2 provisions

  This Decision amends Annex II to the earlier Iran restrictive measures decision and takes effect on the day it is adopted.

  In force Open & Chat

• European Union

  COUNCIL IMPLEMENTING REGULATION (EU) No 501/2013

  32013R0501

  2 provisions

  This regulation extends an existing anti-dumping duty on bicycles to bicycles consigned from Indonesia, Malaysia, Sri Lanka, and Tunisia, whether or not they are declared as originating there.

  Regulation Open & Chat

• European Union

  COUNCIL IMPLEMENTING REGULATION (EU) No 1245/2011

  32011R1245

  2 provisions

  This Regulation updates Annex VIII to Regulation (EU) No 961/2010 by adding and replacing listed persons and entities, and it takes effect on publication.

  Regulation Open & Chat

• European Union

  Council Directive 2011/96/EU(3)exempts dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and eliminates double taxation of such income at the level of the parent company.

  32014L0086

  1 provisions

  Member States must implement the Directive by 31 December 2015 and inform the Commission of the measures they adopt.

  In force Open & Chat