ΤΟ ΝΕΟ ΔΙΚΑΙΟ ΤΩΝ ΕΤΑΙΡΙΚΩΝ ΜΕΤΑΣΧΗΜΑΤΙΣΜΩΝ

The new law of corporate transformations Dimitris Avgitidis, Professor at Democritus University of Thrace (School of Law) ISBN 978-960-622-800-1 Abstract: UntilLaw4601/2019,therewasnotacoherentsetofprovisionsoncompa- ny transformations but the relevant provisions were scattered in a wide spectrum of legislative instruments, which were not characterized neither by systemic consisten- cy nor by exhaustive regulation. Law 4601/2019 regulates the company law aspects of all transformations, by the means of: (a) systemization of all companies’transfor- mations,bothaccordingtothetypeofthetransformationaswellasaccordingtothe type of the business form involved; (b) filling the existing legislative vacuums and correcting legal asymmetries and ambiguities; (c) avoiding discrepancies between applicable domestic law and corresponding provisions of EU-law; (d) systematic ab- sorption of types of transformations provided in taxation laws, so as the two set of legislative tools are aligned and fully consistent with each other. COPYRIGHT All rights reserved. No part of this publication may be reproduced, stored in a re- trievalsystem,ortransmitted, inany formorbyanymeans,withoutthepriorpermis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organisation. Enquiries concerning reproductionwhichmaynotbecoveredbytheaboveshouldbeaddressedtoNOMI- KI BIBLIOTHIKI S.A. at the address below. DISCLAIMER The content of this work is intended for information purposes only and should not be treated as legal advice.The publication is necessarily of a general nature; NOMIKI BIBLIOTHIKI S.A. makes no claim as to the comprehensiveness or accuracy of the information provided; Information is not offered for the purpose of providing indi- vidualized legal advice. Professional advice should therefore be sought before any action is undertaken based on this publication. Use of this work does not create an attorney-client or any other relationship between the user and NOMIKI BIBLIOTHIKI S.A. or the legal professionals contributing to this publication. 23 Mavromichali str. | 106 80 | Athens | Greece T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2019, NOMIKI BIBLIOTHIKI S.A. LawPublishers inEurope