Le transfert transfrontalier du siège social des sociétés à l’épreuve du principe de territorialité au sein de l’Union européenne : étude croisée de droit commercial, de droit international privé et de droit fiscal

The intra-European circulation of companies is undeniably an important step for the European integration. Unfortunately, as it is the most succeeded expression of it, the cross-border transfer of the company's seat faces numerous obstacles which make its achievement extremely difficult. The approach adopted and the strategy for research during this study aim to contribute to a better comprehension of the stakes associated with the primary establishment of companies in a European context. The study also aims to identify the principal regulatory instruments whose implementation would be likely to promote a responsible embodiment of the right to the cross-border mobility of companies within and beyond the European borders.