O presente trabalho busca examinar a aplicação da responsabilidade solidária entre sociedades objeto de controle e coligação, conforme previsão do §2º, do art. 4º da Lei nº 12.846/2012, conhecida como Lei Anticorrupção. Pretende-se analisar a regra de solidariedade da Lei Anticorrupção confrontando-a com a regra de responsabilidade dos grupos societários, conforme Lei n.º 6.404/1976 (Lei das S.A.) e Lei n.º 10.406/2002 (Código Civil), com o fito de buscar um critério coerente com essa realidade para imputação de responsabilidade no âmbito das sociedades grupadas. O pano de fundo desta dissertação é dado pelas expectativas da sociedade brasileira no que concerne ao combate à corrupção, especialmente em relação aos detentores do poder econômico. A pesquisa utilizou-se do método dedutivo de análise e filia-se à visão dogmática baseada no tripé doutrina, legislação e jurisprudência, procurando, contudo, escapar à limitação de um debate meramente conceitual, na medida em que busca integrar uma abordagem social, alicerçada em dados da atual realidade brasileira do processo de integração empresarial. A dissertação inicia-se com um estudo histórico sobre o surgimento e a formação dos grupos societários, partindo da sociedade isolada dos primórdios até os grandes conglomerados econômicos da atualidade, sempre com ênfase nas peculiaridades da realidade brasileira. No percurso histórico procuramos examinar questões da personalidade jurídica, da autonomia e separação patrimonial, bem como a responsabilidade das sociedades e seus sócios perante credores sociais. Ao iniciar o exame dos grupos societários, levantam-se temas como: conceito de grupo societário, poder de controle, direção unitária, autonomia patrimonial e unidade econômica, para enfim tratarmos da responsabilidade no âmbito dos grupos societários, com a apresentação dos principais modelos regulatórios: (i) modelo norte americano (entity law approach); (ii) modelo europeu (enterprise approach); e, (iii) modelo alemão (dualista approach). Antes de abordar o modelo de responsabilidade adotado pela Lei Anticorrupção, procuramos examinar o complexo fenômeno da corrupção, suas raízes histórico-culturais entre nós, sua presença indiscutível nos mais diferentes países e seus deletérios efeitos sobre a sociedade, em especial de países em desenvolvimento. Na sequência, abordamos como foi emoldurado o sistema brasileiro de defesa contra a corrupção, bem como a origem e influência da Lei Anticorrupção, bem como suas principais características, especialmente a responsabilidade objetiva, a amplitude de sua aplicação, as sanções impostas e principais críticas existentes. Finalmente confrontamos a proposta apresentada pela Lei Anticorrupção para responsabilidade entre sociedades ligadas por meio da relação de controle ou coligação e o modelo de responsabilidade da Lei das S.A. Buscamos apresentar critérios que conciliem a aplicação da responsabilidade solidária no âmbito dos grupos societários e a Lei Anticorrupção, com vistas a aprimorar a aplicação da norma, tendo sempre como \"pedra de toque\" a observação e a consideração da realidade dinâmica das sociedades grupadas e os anseios da sociedade brasileira no combate à corrupção. / This paper seeks to examine the application of joint and several liabilities between controlled and affiliated companies, according to the provision of the art. 4º, §2 of Law 12.846/2012, known as the Anti-Corruption Law. The aim is to analyze the rule of joint and several liabilities provided by the Anti-Corruption Law, confronting it with the liability rule applicable to corporate groups, according to Law no. 6.404/1976 (Corporation Law) and Law no. 10406/2002 (Civil Code), with the purpose of seeking criteria consistent with this scenario regarding affiliated companies\' liability imputation within the affiliated companies. The background of this dissertation is given by Brazilian society\'s expectations regarding the fight against corruption, especially about the economic power holders. At the researching process, it was used the deductive method of analysis and it is based on a dogmatic vision based on the tripod doctrine, legislation and jurisprudence, nevertheless, trying to avoid the limitation of a purely conceptual debate, insofar as it seeks to integrate a social approach, grounded on the data of the current Brazilian reality of the business integration process. The dissertation begins with a historical study about the emergence and formation of corporate groups, starting from the single companies of the beginnings to the great economic conglomerates of today, always with emphasis on the peculiarities of the Brazilian reality. In the course of history, we sought to examine questions of legal personality, autonomy and separation of assets, as well as the liability of companies and their partners towards social creditors. When examining corporate groups from a scientific perspective, issues such as corporate group concept, control, unitary direction, autonomy of assets and economic unit, to finally deal with the liability within the corporate groups, with the presentation of the main regulatory models: (i) American model (entity law approach); (ii) European model (enterprise approach); And, (iii) the German model (dualist approach). Before approaching the model of liability provided by the Anti-Corruption Law, we sought to examine the complex phenomenon of corruption, its historical-cultural roots among us, its indisputable presence in the most different countries and its deleterious effects on society, especially in developing countries. We will, then, discuss how Brazil\'s anti-corruption system was framed, as well as the origin and influence of the Anti-Corruption Law, as well as its main characteristics, especially objective liability, the extent of its application, the sanctions imposed and the main criticisms that exists. Finally, we will be confronting the proposal presented by the Anti-Corruption Law for liability between companies bound by a control or affiliate relationship and the model of responsibility of Brazilian Corporate Law. We seek to present criteria that reconcile the application of joint liability in the scope of corporate groups and the Anti-Corruption Law, seeking to improve the application of the norm, always having as a \"touchstone\" the observation and consideration of the dynamic reality of group societies and the yearnings of Brazilian society in the fight against corruption.

O presente trabalho busca examinar a aplicação da responsabilidade solidária entre sociedades objeto de controle e coligação, conforme previsão do §2º, do art. 4º da Lei nº 12.846/2012, conhecida como Lei Anticorrupção. Pretende-se analisar a regra de solidariedade da Lei Anticorrupção confrontando-a com a regra de responsabilidade dos grupos societários, conforme Lei n.º 6.404/1976 (Lei das S.A.) e Lei n.º 10.406/2002 (Código Civil), com o fito de buscar um critério coerente com essa realidade para imputação de responsabilidade no âmbito das sociedades grupadas. O pano de fundo desta dissertação é dado pelas expectativas da sociedade brasileira no que concerne ao combate à corrupção, especialmente em relação aos detentores do poder econômico. A pesquisa utilizou-se do método dedutivo de análise e filia-se à visão dogmática baseada no tripé doutrina, legislação e jurisprudência, procurando, contudo, escapar à limitação de um debate meramente conceitual, na medida em que busca integrar uma abordagem social, alicerçada em dados da atual realidade brasileira do processo de integração empresarial. A dissertação inicia-se com um estudo histórico sobre o surgimento e a formação dos grupos societários, partindo da sociedade isolada dos primórdios até os grandes conglomerados econômicos da atualidade, sempre com ênfase nas peculiaridades da realidade brasileira. No percurso histórico procuramos examinar questões da personalidade jurídica, da autonomia e separação patrimonial, bem como a responsabilidade das sociedades e seus sócios perante credores sociais. Ao iniciar o exame dos grupos societários, levantam-se temas como: conceito de grupo societário, poder de controle, direção unitária, autonomia patrimonial e unidade econômica, para enfim tratarmos da responsabilidade no âmbito dos grupos societários, com a apresentação dos principais modelos regulatórios: (i) modelo norte americano (entity law approach); (ii) modelo europeu (enterprise approach); e, (iii) modelo alemão (dualista approach). Antes de abordar o modelo de responsabilidade adotado pela Lei Anticorrupção, procuramos examinar o complexo fenômeno da corrupção, suas raízes histórico-culturais entre nós, sua presença indiscutível nos mais diferentes países e seus deletérios efeitos sobre a sociedade, em especial de países em desenvolvimento. Na sequência, abordamos como foi emoldurado o sistema brasileiro de defesa contra a corrupção, bem como a origem e influência da Lei Anticorrupção, bem como suas principais características, especialmente a responsabilidade objetiva, a amplitude de sua aplicação, as sanções impostas e principais críticas existentes. Finalmente confrontamos a proposta apresentada pela Lei Anticorrupção para responsabilidade entre sociedades ligadas por meio da relação de controle ou coligação e o modelo de responsabilidade da Lei das S.A. Buscamos apresentar critérios que conciliem a aplicação da responsabilidade solidária no âmbito dos grupos societários e a Lei Anticorrupção, com vistas a aprimorar a aplicação da norma, tendo sempre como \"pedra de toque\" a observação e a consideração da realidade dinâmica das sociedades grupadas e os anseios da sociedade brasileira no combate à corrupção. / This paper seeks to examine the application of joint and several liabilities between controlled and affiliated companies, according to the provision of the art. 4º, §2 of Law 12.846/2012, known as the Anti-Corruption Law. The aim is to analyze the rule of joint and several liabilities provided by the Anti-Corruption Law, confronting it with the liability rule applicable to corporate groups, according to Law no. 6.404/1976 (Corporation Law) and Law no. 10406/2002 (Civil Code), with the purpose of seeking criteria consistent with this scenario regarding affiliated companies\' liability imputation within the affiliated companies. The background of this dissertation is given by Brazilian society\'s expectations regarding the fight against corruption, especially about the economic power holders. At the researching process, it was used the deductive method of analysis and it is based on a dogmatic vision based on the tripod doctrine, legislation and jurisprudence, nevertheless, trying to avoid the limitation of a purely conceptual debate, insofar as it seeks to integrate a social approach, grounded on the data of the current Brazilian reality of the business integration process. The dissertation begins with a historical study about the emergence and formation of corporate groups, starting from the single companies of the beginnings to the great economic conglomerates of today, always with emphasis on the peculiarities of the Brazilian reality. In the course of history, we sought to examine questions of legal personality, autonomy and separation of assets, as well as the liability of companies and their partners towards social creditors. When examining corporate groups from a scientific perspective, issues such as corporate group concept, control, unitary direction, autonomy of assets and economic unit, to finally deal with the liability within the corporate groups, with the presentation of the main regulatory models: (i) American model (entity law approach); (ii) European model (enterprise approach); And, (iii) the German model (dualist approach). Before approaching the model of liability provided by the Anti-Corruption Law, we sought to examine the complex phenomenon of corruption, its historical-cultural roots among us, its indisputable presence in the most different countries and its deleterious effects on society, especially in developing countries. We will, then, discuss how Brazil\'s anti-corruption system was framed, as well as the origin and influence of the Anti-Corruption Law, as well as its main characteristics, especially objective liability, the extent of its application, the sanctions imposed and the main criticisms that exists. Finally, we will be confronting the proposal presented by the Anti-Corruption Law for liability between companies bound by a control or affiliate relationship and the model of responsibility of Brazilian Corporate Law. We seek to present criteria that reconcile the application of joint liability in the scope of corporate groups and the Anti-Corruption Law, seeking to improve the application of the norm, always having as a \"touchstone\" the observation and consideration of the dynamic reality of group societies and the yearnings of Brazilian society in the fight against corruption.

O trabalho tem por objeto a análise da disciplina jurídica, conforme fixada na Lei 6.404/1976, dos grupos de sociedades de subordinação, ou seja, aqueles pautados por relações hierarquizadas de controle societário, abrangendo tanto os grupos de fato (não formalizados por meio de convenção e regulados principalmente pelos artigos 245 e 246 da lei acionária) quanto os grupos de direito (sujeitos a convenção de grupo, estipulada consoante os artigos 265 e seguintes do referido diploma). A principal tese levantada, cuja verificação representa o objetivo central do estudo, é a de que o limitado uso dos grupos de direito na realidade brasileira se deve, sobretudo, à inefetividade da tutela judicial do conflito de interesses no âmbito dos grupos de fato. Como hipóteses de trabalho instrumentais a tal investigação, são analisadas questões como (i) a baixa difusão dos grupos de direito contraposta à ampla disseminação e à relevante função econômica dos grupos de fato na praxe empresarial brasileira, (ii) o alto nível de abuso do poder de controle (captura de benefícios privados do controle) na realidade do país e (iii) a inefetividade dos mecanismos judiciais de contraste ao abuso do poder de controle nas relações intersocietárias. A análise é amparada, principalmente, pelos métodos (i) histórico (investigação das origens da participação de sociedades no capital de outras sociedades), (ii) comparado (confronto pontual entre a disciplina brasileira e a de outros países, notadamente Alemanha, Itália e França) e (iii) dialético (confronto analítico de diferentes posições da doutrina). O estudo também toma por base dados empíricos extraídos de pesquisas de natureza econômica e de levantamentos oficiais, sem contudo empreender reelaboração estatística independente de tais informações. Os referidos dados trazem sólidos indícios que, argumenta-se, essencialmente confirmam as hipóteses de trabalho e a tese principal do estudo. Outros resultados e conclusões relevantes da pesquisa são: (i) a destacada função de fomento aos grupos e favorecimento da concentração econômica (Organisationsrecht) das normas brasileiras que tratam do fenômeno intersocietário, em contraposição ao objetivo de meramente proteger acionistas externos e credores (Schutzrecht); (ii) a rejeição da caracterização do grupo em si como uma sociedade de sociedades; (iii) a rejeição do conceito de interesse de grupo; (iv) a afirmação da natureza não apenas lícita, mas tipificada da organização da atividade empresarial na forma plurissocietária; (v) a obtenção de dados oficiais sobre a efetiva difusão dos grupos de direito, cujo número, apesar de baixo, excede as estimativas anteriores da doutrina; e (vi) a identificação da dificuldade de se comprovar em juízo o inadimplemento de deveres fiduciários de administradores e sociedades controladoras como elemento crítico por trás da inefetividade do sistema brasileiro de contraste ao abuso do poder de controle nas relações de grupo. / The scope of the research is to analyze the legal treatment, under Law 6,404/1976, of vertical groups of companies, i.e. those in which prevail hierarchical relations of corporate control. The analysis covers both de facto groups (that are not subject to a formal group agreement and are regulated mainly by articles 245 and 246 of Law 6,404/1976) and contractual groups (subject to a group agreement, executed in accordance with articles 265 et seq. of the same statute). The main thesis raised confirmation of which is the central purpose of the research is that the limited use of contractual groups in Brazil is, above all, the result of the ineffectiveness of judicial protection from conflicts of interest within de facto groups. As instrumental hypotheses supporting the analysis, the study comprises a review of issues such as: (i) the limited number of contractual groups, contrasting with the large diffusion and economic relevance of de facto groups within Brazilian businesses, (ii) the high level of abuse of corporate control (capture of private benefits of control) within the country and (iii) the ineffectiveness of judicial mechanisms aimed at contrasting abuse of corporate control in intercompany relations. The research is based mainly on the (i) historical (investigation of the origins of intercompany equity interests), (ii) comparative (comparison of Brazilian regulation of specific matters with that of other countries, mainly Germany, Italy and France) and (iii) dialectical (analytical opposition of different positions held by scholars) methods. The study is also based on factual data extracted from economical research and official assessments. However, such statistical information is not in any form independently processed. The collected data, it is argued, provides solid evidence confirming the main and supporting hypotheses of the study. Other material results and conclusions of the analysis are: (i) the significant function of promoting group formation and economic concentration (Organisationsrecht) of the Brazilian regulation of intercompany relation, as opposed to the purpose merely protecting external shareholders and creditors (Schutzrecht); (ii) the rejection of the qualification of groups themselves as companies formed by companies; (iii) the rejection of the concept of group interest; (iv) the defense of the lawful (but also expressly legally recognized) nature of the polycorporate business organization; (v) collection of official data on the effective use of contractual groups, which number is very limited but exceeds prior expectations of scholars; and (vi) identification of the difficulty to demonstrate in court the breach of fiduciary duties by managing officers and controlling companies as the critical cause of the lack of effectiveness of the Brazilian system of defense against abuse of corporate control in intercompany relations.

This diploma thesis deals with the topic of international insolvency law, in particular with certain areas of European insolvency law, with an emphasis on the matters of international jurisdiction for opening of main and territorial insolvency proceedings and international jurisdiction to hear actions related to insolvency proceedings. Furthermore, this diploma thesis is aimed at evaluation of the Czech legislation regarding cross-border insolvencies. The legal framework for European insolvency law was incorporated into the Insolvency regulation in 2002. Due to disagreements between certain member states of the EU regarding some of the important institutes of cross-border insolvencies the Insolvency regulation often contains vague provisions. It, therefore, fell to the Court of Justice of the European Union to provide interpretation of such ambiguous clauses. In 2012 the European commission created a report on the application of the Insolvency regulation and simultaneously presented a long awaited proposal for modernisation of the European insolvency law in the form of the Insolvency regulation recast. The aim of the Insolvency regulation recast is to promote cooperation between member states in the matter of cross-border insolvency proceedings. Additionally, it codifies a substantial part of the...

L’objectif de la présente thèse est d’identifier les pratiques relevant de la gestion fiscale au sein des groupes de sociétés en Tunisie afin d’évaluer l’impact de ces pratiques sur la performance fiscale de ces acteurs majeurs de l’économie Tunisienne. Pour ce faire, le premier chapitre est consacré à la définition de la notion de groupe de sociétés en Tunisie en mettant en exergue leur poids économique et en soulignant leur réalité juridique. Le deuxième chapitre est axé sur l’identification des différentes pratiques de gestion fiscale, auxquelles ont recours ces groupes à travers une analyse de la jurisprudence fiscale représentée par 17 arrêts rendus en cassation de 2005 à 2011. Un questionnaire réalisé auprès de responsables des sociétés mères cotées à la BVMT est également mobilisé au cours de ce chapitre afin de sonder les raisons de la non application du régime d’intégration fiscale pourtant sensé être un outil efficace d’optimisation fiscale. Le troisième chapitre introduit la théorie des coûts de transaction qui semble adéquate pour déceler la relation entre pratiques de gestion fiscale et performance fiscale. Cette relation est développée au prisme de trois hypothèses de recherche qui pronostiquent le type de corrélation entre le nombre de transactions intra-groupe, le volume de la dette intra-groupe et le dégrèvement financier d’un coté et le taux d’imposition effectif de l’autre (respectivement H1, H2 et H3). Ces hypothèses sont vérifiées dans un quatrième et dernier chapitre à travers une analyse statistique multi variée menée sur des données financières d’un échantillon de 36 groupes de sociétés (21 non financiers et 15 groupes de sociétés financiers), dont la société mère est cotée à la BVMT sur une période allant de 2007 et 2011. Ainsi, cette analyse statistique a permis de valider deux des trois hypothèses de recherche (H1 et H3) dans la totalité de l’échantillon et dans le secteur financier et une seule hypothèse dans le secteur non financier (H3). Il s’avère alors que les groupes de sociétés tunisiens opèrent essentiellement par deux pratiques afin de diminuer leur taux d’imposition effectif : les techniques de dégrèvement de bénéfice et les transactions internes au groupe (cette technique n’a été vérifiée que pour le secteur financier). / The purpose of this thesis is to identify practices of fiscal management within corporate groups in Tunisia to assess the impact of these practices on fiscal performance of these major players in the Tunisian economy. Thus, the first chapter is devoted to the definition of the concept of group of companies in Tunisia highlighting their economic weight and emphasizing their legal reality. The second chapter focuses on the identification of different fiscal management practices that use these groups through an analysis of fiscal jurisprudence represented by 17 judgments of the Court of Cassation from 2005 to 2011. A survey conducted among managers of parent companies listed on the TSE is also mobilized during this chapter to sound the reasons for the non-application of the tax consolidation regime however supposed to be an effective tax planning tool. The third chapter introduces the theory of transaction costs that seems adequate to detect the relationship between fiscal management practices and fiscal performance. This relationship is developed through three research hypotheses that are forecasting the type of correlation between intra-group transactions, intra-group debt and financial relief on one side, and the effective tax rate on the other (respectively H1, H2 et H3). These hypotheses are tested in a fourth and last chapter through a multivariate statistical analysis conducted on financial data from a sample of 36 groups of companies (21 non-financial groups and 15 financial companies), whose parent company is listed on the TSE over a period from 2007 to 2011. So this statistical analysis led to confirm two of the three research hypotheses (H1 and H3) in the whole sample and in the financial sector and a single hypothesis in the non-financial sector (H3). It was then found that Tunisian groups of companies operate mainly through two practices to reduce their effective tax rate: financial relief and intra-group transactions practices (this last practice has been verified only in the financial sector).

A convenção de arbitragem pode possuir uma abrangência subjetiva maior do que aquela que aparentemente lhe é conferida pelo contrato no qual está inserida. Podem ser partes sujeitos que a ela não aderiram expressamente, o que não contraria a autonomia da vontade, pois o fato de não terem consentido por escrito não impede que o tenham feito de maneira tácita. Dessa forma, é possível que não signatários sejam partes da convenção de arbitragem. A prática arbitral identificou algumas situações que frequentemente colocam os julgadores diante da missão de determinar se há consentimento por parte de não signatários: a existência de um grupo de sociedades ou de um grupo de contratos; a incorporação por referência; a estipulação em favor de terceiro; a existência de representação; a transferência de um contrato por meio de cessão ou sucessão e a subrogação; e o desvio da personalidade jurídica, que pode levar à sua desconsideração. Além disso, os tribunais norte-americanos se utilizam da teoria chamada estoppel, de acordo com a qual um sujeito, sob determinadas circunstâncias, fica impedido de negar a aplicabilidade da cláusula compromissória. Os limites subjetivos da convenção de arbitragem são objeto de estudo no meio arbitral há bastante tempo, mas não faz muitos anos que a questão começou a ser debatida no Brasil. A análise da Lei de Arbitragem brasileira demonstra que muitas das lições aprendidas no cenário internacional podem ser aproveitadas no país. / The arbitration agreement may have a larger subjective scope than the one that is actually conferred to it by the agreement in which it operates. Individuals who have not adhered expressly to the arbitration agreement may be subject to it, and such situation does not imply that referred arbitration agreement is against their free will, since the fact that they have not consented in writing does not mean that they have not done so tacitly. Thus, it is possible that non-signatories are parties to the arbitration agreement. The arbitral practice identified several situations in which judges and arbitrators often have to determine whether there is a consent by non-signatories: the existence of a group of companies or a group of contracts; incorporation by reference; the stipulation in favor of third party; the existence of representation; the transfer of an agreement by assignment or succession and subrogation; and the abuse of legal personality, which can lead to the piercing of the corporate veil. Moreover, U.S. courts make use of a theory called estoppel, according to which an individual, under certain circumstances, is estopped from denying the enforceability of the arbitration clause. The limits of the arbitration agreement have been object of study in the arbitration scene for a long period of time, but only recently the question began to be discussed in Brazil. Analysis of the Brazilian Arbitration Law demonstrates that many of the lessons learned in the international arena may be applicable in Brazil.

The aim of this PhD thesis is to analyse the current status of European insolvency law and with the help of both national and European judicial decisions put together an overview of practical obstacles that insolvency courts, debtors, creditors and insolvency trustees across Europe are facing when dealing with cross-border insolvencies. At the very core of this topic stands the European Insolvency Regulation ("EIR") which was adopted in 2015 and is effective within the member states as of June 2017. Since this regulation was put together as a recast of its predecessor, i.e. the original insolvency regulation adopted in 2000 and effective as of 2002, naturally this research is oriented at comparing the two legislative acts and mainly assessing whether or not the recast EIR managed to overcome some of the inconsistencies in the wording of the original EIR, often resulting in conflicting interpretations and a great deal of preliminary rulings filed with the Court of Justice of the EU. Apart from looking into good old instruments of private international law such as the scope, the jurisdiction, the choice of law and the recognition and enforcement rules governed by the EIR, this thesis also focuses on topics that are very bankruptcy-specific and dissimilar to anything we know from other fields of law....

La faillite des entités juridiques a toujours fait partie de la vie économique globale. Depuis que l’échange commercial intracommunautaire existe le problème de la faillite se pose. L’Union Européenne essaie d’organiser uniformément la vie socio-économique de ses Etats membres, en particulier par la création et l’entrée en vigueur d’actes juridiques qui leur permettent d’agir dans cette réalité. De grands changements modifient la réalité socio-économique des Etats, notamment dans le domaine de la faillite. La réussite de l’Union Européenne consiste à s’adapter à ses changements en réglant de manière générale l’existence des entités juridiques de ses Etats membres en laissant aux droits nationaux leurs propres réglementations plus complexes. Ceci a permis de regrouper différents systèmes juridiques en leur imposant une réglementation générale commune. Le risque grandissant de faillite ou de redressement des entreprises fonctionnant dans plus d’un pays membre de l’Union Européenne (groupes de sociétés) a poussé le législateur à développer un droit de la faillite au niveau communautaire. Dans la présente thèse on analyse donc en profondeur le règlement (CE) nr 1346/2000 du Conseil du 29 mai 2000 relatif aux procédures d'insolvabilité, qui est le premier et unique acte juridique communautaire régissant de manière globale le thème de la faillite. Pourquoi analyser en parallèle le droit de la faillite en Pologne et en France ? Car la France est un des Etats fondateurs les plus importants de l’Union Européenne, la Pologne, elle, se trouve être le pays le plus important (en taille et en nombre d’habitants) des nouveaux Etats entrant dans l’Union Européenne en 2004. / Bankruptcy of legal entities has always been an element of global economy. The issue of insolvency has also been present since the beginning of intracommunity trade. The European Union has been trying to arrange the social and economic life of the Member States in a uniform manner, in particular by developing and implementing legislation supporting them operations in the reality. The social and economic reality of the Member States are subject to material changes, in particular with respect to bankruptcy. The success of the European Union consists in its ability to adapt to the changing environment by general regulations applicable to legal entities in the Member States, leaving more complex and detailed regulations to domestic regulations. As a result, varied legal systems were unified by imposing general Community regulations. The increasing risk of bankruptcy or reorganisation of enterprises functioning in more than one EU country (groups of companies) forced the legislator to develop bankruptcy law at the European level. This paper analyses the Council Regulation (EC) No. 1346/2000 of 29 May 2000 on insolvency proceedings which is the first and only EU legal act regulating the issue of bankruptcy in a general manner. Why should the bankruptcy laws in Poland and in France be analysed in parallel? Since France is one of the most important founder countries of the European Union and Poland is the largest country (in terms of its size and number of inhabitants) among the new members of the European Union that joined in 2004.