Resumen de Gesellschaftsrecht im System der Europäischen Niederlassungsfreiheit
- Deutsch
Das Verhältnis von Gesellschaftsrecht und Niederlassungsfreiheit bedarf einer Klärung auf Basis der allgemeinen Dogmatik der Grundfreiheiten. Diese stellt das Kriterium des Marktzugangs in den Mittelpunkt. Im freien Marktzugang liegt nicht nur der Grund, sondern auch die immanente Grenze der Grundfreiheiten. Maßnahmen, die nicht spezifisch den Grenzübertritt behindern, bedürfen daher keiner Rechtfertigung am Maßstab des vierstufigen Gebhard-Tests. Daraus ergibt sich für das mitgliedstaatliche Recht ein deutlich größerer Gestaltungsspielraum beim Schutz gesellschaftsrechtlich relevanter Interessen als vielfach angenommen. Das zeigt sich namentlich mit Blick auf die Problematik ausländischer Briefkastengesellschaften und die Reform des Internationalen Gesellschaftsrechts.
- English
The article re-examines the relationship between the freedom of establishment and company law. It shows that the function of the basic freedoms of the TFEU consists in allowing free access to the markets of other Member States. In the light of this functional approach, any national measure imposing additional cost or burdens on a company of foreign nationality in the very moment it is trying to get access to the market of another Member State constitutes a restriction on the freedom of establishment. A closer look at the landmark cases Centros, Überseering and Inspire Art reveals that they all concerned such restrictions to the access to the market of another Member State. Since it is contrary to the core idea of the common market to hinder free cross border access, such restrictions are justifiable only in rare cases under the four-step test of the Gebhard judgment. The discussion in academic literature, however, does not sufficiently take into account that national measures which are applied subsequently to crossing the border probably will not be regarded as a restriction. The ECJ so far has not had the opportunity to judge national measures applicable after the establishment has taken place. It would therefore be worthwhile for Member States to try the following approach: To allow companies from other EU-jurisdictions free access to their markets; and to protect third party interests after the establishment in their own territory has taken place. This would effectively combat misuse by letter-box companies. It would also provide more flexibility in the reform of private international law.
