Centros, Uberseering and beyond: a European recipe for corporate migration: part 1

This, the first part of a two part article, discusses the state of incorporation and real seat tests. Reviews the principle of freedom of establishment under the EC Treaty Arts.43 and 48. Examines the European Court of Justice ruling in Centros Ltd v Erhvervs-og Selskabsstyrelsen (C-212/97) on whether the refusal of a Member State to refuse to register a branch of a company which had been lawfully formed under the legislation of another Member State was contrary to the principle of freedom of establishment.