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randers
randers
Última atualização: 2011-10-23
Frequência de uso: 2
Qualidade:
ennakkoratkaisupyynnöstä ilmenee, että pääasian kantaja oli alun perin randers sport a/s
in that regard, it must be remembered that article 2(i) of the directive defines a branch of activity as 'all the assets and liabilities of a division of a company which from an organisational point of view constitute an independent business, that is to say an entity capable of functioning by its own means.'
lisäksi sovittiin, että randers sport nyt a/s:n likviditeettitarve täytettäisiin rahalaitoksesta
moreover, the transferring company and the company receiving the transfer in the main proceedings would have achieved the same result if the latter company had contracted the loan and
vuonna 1996 pääasian kantajan osakkeenomistajat perustivat sukupolvenvaihdoksen toteuttamista varten uuden yhtiön, randers sport nyt a/s:n, jolle yrityksen toiminta oli tarkoitus siirtää.
however, if the transferring company retains the proceeds of a large loan contracted by it and transfers the obligations deriving from that loan to the company to which the assets are transferred, those two elements are dissociated.
asiakirjaaineistosta ilmenee, että randers sport a/s:n osakepääoma oli 300 000 tanskan kruunua (dkk) ja randers sport nyt a/s:n osakepääoma 500 000 dkk.
it follows that the independent operation of the business must be assessed primarily from a functional point of view — the assets transferred must be able to operate as an independent undertaking without needing to have recourse, for that purpose, to additional investments or transfers of assets — and only secondarily from a financial point of view.