Traslado internacional de sede social en la Unión Europea: del caso "Daily Mail" al caso "Cartesio". Veinte años no son nada

Abstract

On December the 16th 2008 the ECJ has revealed the so much awaited judgment on the Cartesio case. This judgment sheds some light on the transnational transfer of domicile for companies with regard to Community Law. Twenty years after the famous Daily Mail case (ECJ Judgment September the 27th 1988, The Queen / Treasury and Commissioners of Inland Revenue-ex parte Daily Mail and General Trust plc), the ECJ underlines again that the freedom of establsihment does not cover the right of transferring a firms domicile from one Member State to another without change of the applicable Law. Anyway, the ECJ Judgment of December the 16th 2008, Cartesio, is much more than that. In this judgment, the TCJ points out the limits of the State freedom to determine the applicable Law to companies tha arise from Community Law.