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

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