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Part of the book series: Finance and Capital Markets Series ((FCMS))

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Abstract

The concept of an EEIG was created on 1 July 1989 by Regulation 2137/85 which makes it possible for all forms of European enterprises to co-operate and further their own business interests in conjunction with enterprises from other Member States. It is the first practical step towards the development of the true European company, which is discussed further at 9.2 below. The basis of an EEIG is a contract entered into by its members. The pan-European nature of the EEIG results from the Regulation’s making it subject to the same set of legal rules wherever it is registered in the European Community. The Regulation is reproduced as Appendix A.

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© 1993 Ernst & Young

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Jeffcote, B. (1993). Instruments Already in Force. In: The Developing EUROPEAN CORPORATE TAX System. Finance and Capital Markets Series. Palgrave, London. https://doi.org/10.1007/978-1-349-13242-3_6

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