comparative European Union English original

Directive (EU) 2017/1132 Relating to Certain Aspects of Company Law

Codified EU company-law directive containing rules on disclosure, incorporation, nullity, capital maintenance, capital alteration, mergers, and divisions.

Use It For

Use Chapter IV as a comparative legal-capital reference point for minimum capital, distributions, own-share acquisitions, capital increases, and capital reductions.

Teaching Notes

Pair the directive with the Enriques, Macey, and Armour critiques so students compare legal-capital doctrine with arguments about whether it actually protects creditors.