CJCE : conclusions de l'avocat général relatives au transfert de l'administration centrale d'une société enregistrée dans un Etat membre vers un autre Etat membre
Auteur | Legal News |
Le 5 mai 2006, la Cour de justice des communautés européennes a été saisie d'une demande de décision préjudicielle portant sur la compatibilité de la loi hongroise, qui interdit qu'une société de droit hongrois transfère son administration centrale vers un autre Etat membre, avec le droit communautaire. En l'espèce, une société enregistrée en Hongrie a déposé auprès du tribunal une demande de modification d'une mention du registre des sociétés, afin d'y indiquer le transfert de son administration centrale vers l'Italie à partir de la Hongrie. Toutefois, la société requérante souhaitait continuer à être considérée comme une société constituée en Hongrie et soumise à la loi hongroise. Dans ses conclusions, présentées le 22 mai 2008, l'avocat général près la CJCE a déclaré que les dispositions hongroises litigieuses traitaient les situations transnationales de manière moins favorable que les situations purement nationales, et n'étaient donc pas compatibles avec la liberté d'établissement. En effet, en l'état actuel du droit communautaire, les Etats membres ne jouissent pas d'une liberté absolue pour arrêter les règles applicables aux sociétés...
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