Relocating registered office of a business corporation within the European Union

The idea of internal market is one of the basic concepts of the European integration. The internal market of the European Union is a single market in which the free movement of goods, services, capital and persons is ensured. This thesis focuses on the free movements of legal persons in the European Union, namely freedom of establishment and the possibility of cross-border transfer of a company's registered office. This business focused freedom is regulated mainly by primary law in Articles 49 a 54 TFEU and its main objective is to enable the exercise of economic activities even in the territory of other Member States. The aim of this thesis is to investigate the regulation and development of case law regarding freedom of establishment of companies and give their comprehensive analysis. Furthermore, the thesis points out the fact that the choice of company's seat and its change is often associated with advantageous conditions laid down by national legislation. Companies often choose countries which have minimum requirements for their establishment and existence. States are aware of this behavior. Consequently, some of them reduce their legal standards and try to attract companies into their territory. This may cause the battle of jurisdictions. The thesis consists of the initial and final part and..