Legal Texts

European Company (SE)

• Statute for a European Company (Societas Europaea, SE)
  Council Regulation (EC) No. 2157/2001 of 8 October 2001 on the Statute for a European company (SE).
• Worker involvement in the European Company (Societas Europaea, SE)
  Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees
• Related EU documents / reports (including the national transposition laws) can be downloaded from the EU Commission website.Translations into English are available for most countries.

European Cooperative Society (SCE)

• Statute for a European Cooperative Society
  Council Regulation (EC) No. 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE).
• Worker involvement in the European Cooperative Society (SCE)
  Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees.
• Further information (DG Enterprise and Industry)

• First Council Directive – Disclosure and the validity of obligations entered into by, and the nullity of, companies with limited liability
  First Council Directive 68/151/EEC of 9 March 1968 on co-ordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community [Official Journal L 65, 14.03.1968].
• Second Council Directive – The formation of public limited liability companies and the maintenance and alteration of their capital
  Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent
  More information: Scad Plus
• Third Council Directive – Domestic mergers of public limited liability companies
  Council Directive 78/855/EEC of 9 October 1978 based on Article 54(3)(g) of the Treaty concerning mergers of public limited liability companies.
  More information: Scad Plus
• Fourth Council Directive - Annual accounts of companies with limited liability
  Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies
  More information: SCAD plus
• Sixth Council Directive - Division of public limited liability companies
  Council Directive 82/891/EEC of 17 December 1982 based on Article 54(3)(g) of the Treaty, concerning the division of public limited liability companies.
  More information: SCAD plus
• Seventh Council Directive - Consolidated accounts of companies with limited liability
  Council Directive 83/349/EEC of 13 June 1983 based on Article 54(3)(g) of the Treaty on consolidated accounts
  More information: SCAD plus
• Eighth Council Directive - Qualifications of persons responsible for carrying out the statutory audits of accounting documents
  Council Directive 84/253/EEC of 10 April 1984 based on Article 54(3)(g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents
  More information: SCAD plus
• Tenth Directive - Cross-border mergers of limited liability companies
  Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies
  More information: SCAD plus
• Eleventh Council Directive - Disclosure requirements in respect of branches
  Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another state.
  More information: SCAD plus
• Twelfth Council Directive - Single-member private limited liability companies
  Twelfth Council Directive 89/667/EEC of 21 December 1989 on single-member private limited liability companies
  More information: SCAD plus
• Thirteenth Council Directive - Takeover bids
  European Parliament and Council Directive 2004/25/EC of 21 April 2004 on takeover bids.
  More information: SCAD plus