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Eurofood - Arrest

HvJ EG 2 mei 2006, C-341/04; JOR 2006/224 m.nt. P.M. Veder
Eurofood

Artikel 3 lid 1 EIV bepaalt dat ‘het centrum van de voornaamste belangen’ van een rechtspersoon, zolang het tegendeel niet is bewezen, wordt vermoed de plaats van de statutaire zetel te zijn.         

Van dit vermoeden kan slechts worden afgeweken indien aan de hand van objectieve, voor derden verifieerbare factoren kan worden aangetoond dat de werkelijke situatie verschilt van die welke de aanknoping bij de statutaire zetel wordt geacht te weerspiegelen.

Volgens het hof zal dit in het bijzonder het geval kunnen zijn met zogenaamde ‘brievenbusvennootschappen’ die geen enkele activiteit uitoefenen in de lidstaat waar hun statutaire zetel is gevestigd.      

Wanneer een vennootschap echter haar activiteiten uitoefent op het grondgebied van de lidstaat waar haar statutaire zetel is gevestigd, volstaat het enkele feit dat haar economische keuzen worden of kunnen worden bepaald door een moedermaatschappij in een andere lidstaat niet om het vermoeden buiten beschouwing te laten.           
           

 

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Arresten en jurisprudentie: uittreksels en studiehulp - Thema

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