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Isolated Trans-Border Transformation of Companies before the European Court of Justice, article by Alexander Ego discussing the concluding opinion of Advocate General Juliane Kokott in ECJ-case C-106/16, in: DB 2017, 1318

Upon a reference for a preliminary ruling brought by the Supreme Court of Poland, the European Court of Justice will have the opportunity to add another landmark decision to the series of spectacular rulings regarding the European freedom of establishment. The case concerns nothing less than the fundamental issue whether a certain member state is obligated to permit and facilitate that companies incorporated under its law transform into the legal form of a company established under the law of another member state even if such transformation is not accompanied by the establishment of an actual presence in the member state of destination. Advocate General Juliane Kokott gives a negative answer. The concluding opinion dated 04 May 2017 is critically discussed by Alexander Ego.

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