In 2023, there were no judgments interpreting the company law directives and only one addressing the free movement of companies. There were also two judgments interpreting the Accounting Directive. The lack of judgments allows us to have a look at a very interesting Opinion that deals with the conflict of law rules applicable to companies.
1. C-106/22, Xella Magyarország – screening of investments within the EU
The judgment from 13 July 2023 concerns the question of whether a Member State may screen the investment made by investors from other Member States when the investment is made in a domestic company that is considered to be strategic. The case concerned a Hungarian company Xella Magyarország (Xella) that operated on the Hungarian construction market, which entered into a sales agreement that would allow it to acquir ...