Main purpose of this thesis is an assessment of the possibility of companies to transfer their seat from several points of view. It is distinguished between situations of companies with regard to the relocation of head office contrary to the relocation of registered office. At first, the migration issue is analyzed in general, then from the perspective of EU law. Due to insufficiently resolved scope of the freedom of establishment, especially with respect to the transfer of registered office, the thesis focuses on the European Company. For the time being, it can be considered as the most advanced result of the common effort of EU member states to achieve a supranational company form. It was not a random choice to dedicate part of this thesis to the European Company since the possibility to move its registered office freely across the EU is one of the main attributes granted to the European Company form. The analysis of relocation process, including consideration of potential difficulties results in comparison with actual opportunities of "national"companies in this respect. With regard to the structure of thesis it is divided into four parts and a separate conlusion. First part deals with the matter of the EU common market, with an emphasis on each of four freedoms. Especially the primary and...

The purpose of this thesis is to analyze the current legal issue concerning the corporate mobility within the European Union. The main focus is placed, in particular, on the analysis of the relevant case law of the Court of Justice of the European Union. Other parts of this thesis will give an overview of cross border mergers and supranational forms of companies including their ability to transfer their seat to other member states without being wound up in liquidation before the transaction within the area of the European Union. As evident from the title, the paper focuses on the topic from the European perspective only and the issue of the mobility from, or into, a non-member state is not dealt with. The first chapter provides a brief definition of the basic legal concepts that are crucial to this thesis. The definition of freedom of establishment in the context of the common market of the EU is given and also the incorporation theory and the real seat theory are briefly outlined, as well as the conflict that may arise between these two doctrines. The second chapter, the most extensive chapter which represents the core of this thesis, describes and analyzes the case law of the Court of Justice of the European Union law relating to the freedom of establishment. This chapter is divided into two...

Corporate Mobility in European Union Law The thesis deals with the latest developments in corporate mobility in the light of the recent CJEU decisions and its inherently formulated doctrine. After a brief introduction of the discussed general concepts, a dissection of previous case law and relevant legislation, the author explores the ways in which the current changes in the conception of cross-border conversions have influenced corporate mobility as a whole and the perception of freedom of establishment in particular. The question whether further legislative actions have to be taken in order to enable companies to take advantage of these developments is debated. The thesis is divided into five logical clusters which are structured in the following manner. Firstly, I analyze the fundamental pillars of corporate mobility, liability and capital protection doctrines that serve as the tangential object of interest to the actual subject matter as they represent the wider legal framework of European company law. Secondly, a comprehensive summary of the preceding case law of the Court on the issue of freedom of establishment is presented, providing an insight on the current issues, which are thoroughly discussed and analyzed in the remainder of the thesis. In Chapter four, the VALE case is further...

Syftet med denna rapport är att sammanställa fakta kring hur åtgärder före och efter trädflytt kan påverka trädets etablering. Rapporten behandlar även vilken inverkan rotbeskärning har på träd och hur nybildning av rötter kan främjas. Rapporten besvarar frågor kring hur ett träd reagerar på att bli flyttat och hur trädart, växtplats och tidigare åtgärder kan påverka resultatet av en trädflytt. Rapporten besvarar även frågor angående vilka åtgärder som kan genomföras, innan och efter trädflytt, för att förbättra trädets etablering på sin nya växtplats, vilken inverkan rotbeskärning har på det flyttade trädet och hur nybildning av finrötter kan främjas. Rapporten är skriven som en traditionell akademisk rapport och är baserad på litteratur som har samlats in från vetenskapliga artiklar, böcker och uppslagsverk. Vid trädflytt förlorar ett träd stora delar, cirka 90 procent, av sitt rotsystem och drabbas av stressymptom. Ett friväxande, sådd i naturen och icke-rotbeskuret, träd kan förlora ännu större delar av sitt rotsystem. Det är viktigt att undersöka om det är ett plantskoleträd eller ett friväxande träd och även vilken trädart som ska flyttas då det kan ha betydelse för hur lyckad trädflytten blir. Genom att utföra rotbeskärning skapas ett kompakt rotsystem som ger en minskad rotförlust. Rotbeskärning främjar även tillväxten av finrötter i rotklumpen, vilket gynnar trädet vid etablering och ger minskad vattenstress. Ofta genomförs en kronreducering för att reducera obalansen mellan krona och rötter. En måttlig kronreducering, mellan 10 och 30 procent, kan gynna trädet. Om trädet ska kunna etablera sig och överleva flytten måste det övervinna stressymptomen. Om ett träd ska kunna bilda nya rötter och ha tillväxt av grenar och skott behöver trädet ha god vitalitet. Bevattning spelar en essentiell roll för trädets överlevnad och etablering. Mulch kan ge god tillväxt av finrötter och bidra till en förbättrad etablering. Rapportens slutsats är att både förberedande åtgärder och efterskötsel har inverkan på trädets etablering och hur väl trädet klarar av att bli flyttat. En korrekt genomförd rotbeskärning bör utföras, en måttlig kronbeskärning av 10-30 procent av kronan bör utföras, träd ska flyttas under sin viloperiod och träd som flyttas bör ha hög vitalitet. Nybildning av rötter främjas av god markfukt, varm jord, jämn bevattning och att mulch läggs på. / The purpose of this report was to put together facts regarding how the measures before and after tree transplanting can affect the establishment of the tree. The report also dealt with the impact that root pruning might have on trees and how regeneration of roots can be promoted. The report answers questions concerning how tree transplanting affects a tree and how tree species, locality and previous measures can influence the effect of a tree transplanting. The reports also answers a question concerning which measures could be performed, before and after tree transplanting, to improve the tree’s establishment in it’s new locality. The last question that this report answers is what impact root pruning has on the tree and how regeneration of fine roots can be favoured. The report is written as a traditional academic report and is based on literature that was collected from scientific articles, books and encyclopedias. A tree loses a large amount, approximately 90 percent, of its root system during the tree transplanting. This causes stress symptoms in the tree. A tree, sown and grown in nature, that has never been root pruned will lose even larger amounts of its root system when it’s transplanted. It’s important to do investigations before tree transplanting. Investigations should be done before tree transplanting to determine what kind of tree, nursery-grown or grown in nature, and what species is about to be transplanted. Both of these aspects may have an influence on how successful the transplanting is. Root pruning can make the root system more compact which reduces root loss during transplanting. Root pruning also increases the amount of fine roots in the root ball which is beneficent during establishment and also reduces water stress. The high amount of root loss causes an imbalance between crown and roots. The crown is often reduced to correct this imbalance and in this report it was proven that a moderate crown reduction is beneficial for the tree. The tree must overcome the stress symptoms to be able to survive and to establish itself. Trees need good vitality to be able to regenerate roots, shoots and branches. Irrigation plays an important part in the establishment and the survival of the tree. Mulch can promote regeneration of fine roots and contribute to an improved establishment. The conclusion of the report is that both preparatory measures and after care has an impact on the establishment and on how successful the transplanting of a tree will be. A correctly executed root pruning and a moderate crown pruning (10 to 30 percentage of the crown) should be carried out. Trees should be transplanted during their dormant season and trees, that are going to be transplanted, should have high vitality. Regeneration of roots is promoted by having good soil moisture, warm soil, even watering and applying mulch.

Master of Science / Department of Horticulture, Forestry, and Recreation Resources / Jason Griffin / The Midwest and southern Great Plains regions of the United States are known for historic and severe droughts. However, short-term recurring drought events are more common and can limit tree survival in landscape and production settings. The pressure of environmental stress combined with numerous diseases and pests are decimating existing Pinus L. spp. (pine) plantings and driving the effort to identify alternative species. Four species of conifer were grown in a pine bark substrate and subjected to recurring moderate to severe drought in a controlled environment glass greenhouse as well as field planted to observe root and shoot growth during the initial 12 months after transplant. The species utilized were Abies nordmanniana (nordmann fir), Cupressus arizonica (Arizona cypress), Picea engelmannii (engelmann spruce), and Thuja x ‘Green Giant’ (‘Green Giant’ arborvitae). Results indicate that C. arizonica exhibited extraordinary growth after establishment and was able to maintain growth and photosynthesis following several drought cycles. Thuja x ‘Green Giant’ exhibited significant increase in root and shoot growth after transplant. Under conditions of moderate and severe drought, only minimal reductions in height and shoot dry weight were observed while root growth and photosynthesis were unchanged. Abies nordmanniana experienced minimal increases in root and shoot growth throughout the growing season and was unaffected by drought. In contrast, P. engelmannii had only modest increases in root dry weight after transplant, while shoot growth was non-existent. Under conditions of severe drought, photosynthesis was reduced. Cupressus arizonica, a known drought tolerant species, with its ability to establish quickly and endure drought may have an advantage when establishing in harsh climates such as the Midwest and southern Great Plains. Thuja x ‘Green Giant’ is known to be a rapid grower, however, it established slowly during the current study and may require additional time before resuming rapid growth and maximum drought tolerance. Slow establishing species such as A. nordmanniana and P. engelmannii may require greater attention to season of planting to coincide with rapid root growth. However, P. engelmannii may not be a suitable choice for the Midwest due to the inability to maintain photosynthesis during periods of drought.

Depuis les années 1990, le droit d’établissement des sociétés a connu une évolution sans précédent au sein du marché intérieur. En tant qu’opérateurs économiques, les sociétés devaient être les premières bénéficiaires de ce marché. Force est de constater qu’il n’existe toujours pas de véritable droit européen des sociétés. Cette carence normative a été comblée par l’action normative de la Cour de justice afin d’offrir aux sociétés les instruments juridiques nécessaires à leur mobilité. C’est ce qui ressort de la jurisprudence de la Cour de justice de l’Union européenne qui est allée bien au-delà d’une simple coordination des droits nationaux. En effet, il ressort de la jurisprudence de la Cour de justice qu’elle a profondément influencé la condition juridique des sociétés puisque la Cour a bouleversé la notion même d’établissement. Partant, le droit d’établissement, le droit européen d’établissement des sociétés apparaît alors comme un droit subjectif à la mobilité. Si le rattachement des sociétés au territoire d’un Etat constitue une condition inhérente à leur existence, l’exercice du droit d’établissement permet de faciliter la mobilité de celles-ci sans pour autant remettre en cause les compétences des États qui restent les seuls à déterminer les conditions de création et de fonctionnement des sociétés. Dès lors, le droit d’établissement apparaît comme un droit subjectif procédural. / The right of establishment of companies had an unprecedented evolution within the domestic market since 1990. As economic operators, companies should be the first beneficiaries of this market. Unfortunately there is still no true European Company Law. This weakness was filled by normative action of the Court of Justice in order to give Companies the legal instruments necessary for their mobility. When we look closer to the jurisprudence of the European Court of Justice, we can note that she did way more than a simple coordination of national laws. Indeed this jurisprudence has deeply changed companies’ legal conditions because the Court has disrupted the notion of establishment itself. Company European right of establishment then becomes a subjective right to mobility. The connection of companies to the law of a country is necessary to their legal existence. However the exercise of the right of establishment made companies mobility easier without questioning States abilities. Indeed only States can decide on the legal condition of creation and functioning of companies. Based on that, the right of establishment appears as a procedural subjective right.

This work deals with freedom of establishment of legal entities inside EU. It focuses on evaluation of EU Court judicature. Inside thesis work are described basic terms connected with freedom of establishment including personal status determination and procedure of preliminary ruling.

01 Double tax treaties aim to prevent double taxation. Double taxation of income is an undesirable phenomenon from the taxpayers' point of view. The most widespread way of preventing it is through bilateral agreements concluded between states under the OECD Model Agreement. In general, a prerequisite of taxation is either tax residency or the existence of a permanent establishment, which can take various forms. Double taxation treaties and the concept of a permanent establishment in which this master thesis is dedicated, have undergone a dynamic transformation over the past few years due to both Base Erosion and Profit Shifting reports (BEPS) and the Multilateral Instrument by OECD (MLI). This transformation is demonstrated in this thesis by comparing selected provisions of the OECD Model Agreement 2014 and 2017. This thesis addresses the current question of whether the current development of tax treaties is to avoid double taxation or avoid double non-taxation and artificial tax reduction. Double tax treaties, as practice shows, fulfill their traditional role. The first chapter deals with the system of national and international taxation in general. The second chapter deals with the issue of double taxation, methods of its avoidance and comparison of versions of the OECD Model Agreement 2014 and 2017. The...

Le Règlement SE est un outil européen au confluent des intérêts nationaux et du droit de l’Union européenne. Il est un instrument juridique novateur permettant aux entreprises d’envergure européenne d’élaborer des restructurations transfrontalières par voie de constitution d’une SE et du transfert du siège social de celle-ci ; tout en préservant les intérêts des créanciers, des salariés et des actionnaires minoritaires de ces entreprises. Pour y parvenir, le Règlement SE ne se suffit pas à lui-même : il est pluraliste. Il coordonne les règles applicables à la SE. En outre, il procède lui-même aux renvois vers les droits nationaux qui permettent de préserver les particularités nationales des Etats membres. Ainsi, la SE est rattachée d’une part à un ordre juridique européen et d’autre part à un ordre juridique étatique à titre subsidiaire. Par ailleurs, le Règlement SE n’est pas uniquement bénéfique aux entreprises. En effet, il permet de favoriser l’adoption d’autres outils européens parmi lesquels la directive relative à la fusion transfrontalière entre sociétés de capitaux. / The SE regulation is an european tool in between national law and European Union law. It is an innovative legal tool allowing companies with European scale to elaborate cross-border reorganizations through the creation of a SE and the transfer of the head office of such company; while preserving benefits of creditors, of employees and shareholders of such companies. In order to achieve this goal, the SE regulation is not enough: it is pluralistic. It coordinates the rules applied to the SE. In addition, it proceeds itself to remand to national law that enables to preserve national specificities of each State Member. So, the SE is attached on one end to the European Union law and on the other end it is attached to the national law on a subsidiary basis.Furthermore, the SE regulation is not only useful to companies. Indeed, it enables adoption of other european tools such as the directive related to cross-border merger between joint-stock companies.

The release of the seed eating beetle Sulcobruchus subsuturalis for biological control of Caesalpinia decapetala in South Africa has been ongoing since 2000. This is the first post release evaluation of the efficacy of the agent against the weed. The study assessed the phenology of C. decapetala and S. subsuturalis at two sites and included determining the establishment of the beetle on the target weed at 25 study sites. In addition, the effects of S. subsuturalis on seed densities as well as seed germination and seedling recruitment were examined. Furthermore predation by native ants and attacks by native parasitoids were also examined at two release sites. Mature filled pods were available on the tree from September (spring) to March (summer) when the beetle is expected to be reproductively active. The majority of beetle releases by Working for water took place in summer. However the proportion of beetle infested seeds, which were only recovered inside pods in the tree canopy at study sites, was low (0 to 15.5%). Consequently high seed densities and seedling recruitment were observed in the field. In the laboratory, S. subsuturalis did not lay eggs on buried seeds, however seed infestation levels were generally high. Only 8.3% of the seeds containing adults germinated and 6.3% emerged into seedlings. Of the seeds containing larvae, only 14.6% germinated and 2.1% emerged into seedlings. Thus far, S. subsuturalis has failed to maintain high populations on the target weed, possibly due to egg predation by native ants (Crematogaster species, Pheidole megacephala, Messor natalensis and Tetramorium avium) and attacks by native parasitoids. Egg predation reached 100% within 10 days. Egg parasitism by unknown parasitoids ranged between 80 and 93.1% in Limpopo. The parasitic wasp Dinarmus altifrons was recovered once developing inside a C. decapetala seed infested with S. subsuturalis. Further investigations regarding attacks by indigenous parasitoids on S. subsuturalis are required to determine the extent of this problem. Meanwhile releases of S. subsuturalis against C. decapetala should continue. However release efforts need to be improved by (a) using inundative rather than inoculative releases (b) Releasing every year between September and March (summer) and (c) involving land owners, farmers and nature reserve authorities in release activities. Ultimately an additional agent should be sought for release against C. decapetala as the weed may not be the preferred host for S. subsuturalis.