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In the present case the Amsterdam District Court confirmed the legality of the first cross-border merger in which a Dutch entity took part after the judgement of the European Court of Justice (ECJ) in the case SEVIC of 13 December 2005 (C-411/03). From a Dutch perspective the matter was a so-called “outbound” merger, i.e. a merger where the Dutch entity transferred its entire assets and liabilities to the German absorbing entity by way of universal legal succession and the Dutch entity ceased to exist. In this article the authors document the rationale of the Amsterdam decision and try to highlight the relevance of the case from both a national and an EU perspective.

european company and financial law review

“Outbound” Cross-border Mergers Protected by Freedom of Establishment Annotation to the Decision of the Amsterdam District Court ( Kantongerecht ) 29 January 2007, EA 06-3338 166