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subsequently modify that connecting factor. Certain States require that not merely the registered office but also the real head office, that is to say the central administration of the company, should be situated on their territory, and the removal of the central administration from that territory thus presupposes the winding-up of the company with all the consequences that winding-up entails in company law and tax law. The legislation of other States permits companies to transfer their central administration to a foreign country but certain of them, such as the
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company. Moreover, Article 220 of the Treaty provides for the conclusion, so far as is necessary, of agreements between the Member States with a view to securing inter alia the retention of legal personality in the event of transfer of the registered office of companies from one country to another. No convention in this area has yet come into force.
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20 As the
Commission has emphasized, the legislation of the Member States varies widely in regard to both the factor providing a connection to the national territory required for the incorporation of a company and the question whether a company incorporated under the legislation of a Member State may
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article 49 did not apply, and so the rules requiring UK Treasury permission could operate. Given the wide variation in national laws about the required factor connecting a company to the national territory for the purposes of incorporation, and also the wide variation of national laws on transfer of
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and set up a subsidiary or branch in the UK instead. This was to be done for the purpose of selling a significant part of its non-permanent assets and using the sale proceeds to buy its own shares without having to pay the tax normally due on such transactions in the UK. It could not do this without
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23 It must therefore be held that the Treaty regards the differences in national legislation concerning the required connecting factor and the question whether - and if so how - the registered office or real head office of a company incorporated under national law may be transferred from one Member
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21 The Treaty has taken account of that variety in national legislation. In defining, in
Article 58, the companies which enjoy the right of establishment, the Treaty places on the same footing, as connecting factors, the registered office, central administration and principal place of business of a
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and, in the present state of
Community law, creatures of national law. They exist only by virtue of the varying national legislation which determines their incorporation and functioning.
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22 It should be added that none of the directives on the coordination of company law adopted under
Article 54(3)(g) of the Treaty deal with the differences at issue here.
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State to another as problems which are not resolved by the rules concerning the right of establishment but must be dealt with by future legislation or conventions.
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Judgment of the Court of 27 September 1988. The Queen v H. M. Treasury and
Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc. Case 81/87
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permission from the UK Treasury. It argued this contravened its right of establishment under (what is now) the
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The Queen v H. M. Treasury and
Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.
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a company’s head office from one place to another, companies cannot rely on articles 49 and 54.
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19 ... it should be borne in mind that, unlike natural persons, companies are creatures of the
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R (Daily Mail and
General Trust plc) v HM Treasury and Commissioners of Inland Revenue
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The Daily Mail clock, on the Young Street side of the
Barkers building just off
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Daily Mail and
General Trust plc, owners of the newspaper the
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30:R (Daily Mail and General Trust plc) v HM Treasury
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534:Court of Justice of the European Union case law
349:R (Daily Mail and General Trust plc) v Treasury
244:Treaty on the Functioning of the European Union
18:R (Daily Mail and General Trust plc) v Treasury
123:High Court of Justice, Queen' s Bench Division
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377:Centros Ltd v Erhvervs- og Selskabsstyrelsen
363:Gebhard v Avvocati e Procuratori di Milano
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391:Überseering BV v Nordic Construction GmbH
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181:Interprets articles 52 and 58 of the EEC
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404:Kamer van Koophandel v Inspire Art Ltd
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99:Reference for a preliminary ruling
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416:Cartesio Oktató és Szolgáltató bt
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329:Freedom of establishment cases
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458:Demir and Baykara v Turkey
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51:Decided 27 September 1988
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42:European Court of Justice
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221:freedom of establishment
192:Freedom of establishment
223:in the European Union.
49:Submitted 19 March 1987
446:ITWF v Viking Line ABP
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205:Kensington High Street
112:Nationality of parties
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219:case, concerning the
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176:Legislation affecting
153:Lord Mackenzie Stuart
428:Commission v Germany
483:European Union law
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120:Procedural history
90:ECLI:EU:C:1988:456
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431:(2007) C-112/2005
353:(1988) Case 81/87
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107:Full chamber
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489:Wilson v UK
440:The Rosella
239:Netherlands
80:61987CJ0081
516:References
339:arts 49-55
258:held that
234:Daily Mail
461:ECHR 1345
166:M. Darmon
149:President
96:Case type
528:Category
295:See also
250:Judgment
186:Keywords
104:Chamber
76:CelexID
471:EU law
217:EU law
142:O. Due
496:Notes
227:Facts
71:81/87
468:See
337:TFEU
260:TFEU
254:The
86:ECLI
68:Case
443:or
269:law
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322:e
315:t
308:v
20:)
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