简介：Cross-bordertransferofthecompanyseatformorethandecadewasandstillishotandunresolvedtopicinEUCompanyLaw.FreedomofestablishmentisindisputablecornerstoneofEUcompanylawandInternalMarketenshrinedinArticles49and54oftheTreatyontheFunctioningoftheEuropeanUnion（TFEU）butstillthecompany＇scrossbordermobilityisunsolved.ThecompanytransferoftheseatiscloselyconnectedwithdifferentMemberStateslegaltraditioninrelationwiththetwodifferent＂seattheories＂thatapply.BythepracticeoftheEuropeanCourtofJusticebothseattheories＂therealseattheory＂and＂theincorporationtheory＂areproclaimedasinlinewiththeEUlaw.Nevertheless,theprocessofcrossbordertransferoftheseatoccursascompellingproblemforthecross-bordercompanymobility.InmostMemberStatesatthemomentthecrossbordertransferofthecompanyseatrequiresthewinding-upofthecompanyandestablishingthenewoneintheotherMemberState.Thisprocedureleadstothelossoflegalandbusinesscontinuityandnationalapproachestothisissuediffer.