Esheria Regulatory Atlas

Company law in European Union

Company formation, governance, directors, ownership, filings, and corporate obligations. Every result links to its stored legal text and available official source evidence.

8,959 matching statutes

• 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