![]() On the interpretation of Articles 52 and 58 of the EEC Treaty and the provisions of Council Directive 73/148 of on the abolition of restrictions on movement and residence within the Community for nationals of Member States with regard to establishment and the provision of services ( Official Journal 1973, L 172, p. HM Treasury and Commissioners of Inland RevenueĮx parte Daily Mail and General Trust PLC REFERENCE to the Court under Article 177 of the EEC Treaty by the High Court of Justice, Queen' s Bench Division, for a preliminary ruling in the proceedings pending before that court between Therefore, Directive 73/148, properly construed, confers no right on a company to transfer its central management and control to another Member State. The title and provisions of Council Directive 73/148 of on the abolition of restrictions on movement and residence within the Community for nationals of Member States with regard to establishment and the provision of services refer solely to the movement and residence of natural persons, and the provisions of the directive cannot, by their nature, be applied by analogy to legal persons. Therefore, in the present state of Community law, Articles 52 and 58 of the Treaty, properly construed, confer no right on a company incorporated under the legislation of a Member State and having its registered office there to transfer its central management and control to another Member State. The Treaty regards the differences in national legislation concerning the connecting factor required of companies incorporated thereunder 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 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, which have not yet been adopted or concluded. Free movement of persons - Freedom of establishment - Directive 73/148 - Not applicable to legal personsġ. Free movement of persons - Freedom of establishment - Company incorporated under the legislation of a Member State and having its registered office there - Right to transfer the central management and control of a company to another Member State - NoneĢ. Summary Parties Grounds Decision on costs Operative part Keywordsġ. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom.įreedom of establishment - Right to leave the Member State of origin - Legal persons. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc. Judgment of the Court of 27 September 1988. # Freedom of establishment - Right to leave the Member State of origin - Legal persons. # Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom.
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