Article révisé par les pairs
Résumé : Owing to the lack of European legislative measures on cross-border transfer of registered offices, Member States currently retain their competence in this field. However, Member States are required to respect the fundamental freedoms of the EU internal market under the purview of the Court of Justice of the European Union (CJEU). The purpose of this article is to comment on the latest stage of this jurisprudential evolution through an analysis of the Polbud judgment. This case clarifies the regulatory context surrounding the transfer of a registered office within the internal market since it liberalises companies’ cross-border mobility by accepting that the benefit of freedom of establishment does not require the pursuit of a genuine economic activity or the relocation of the real head office of the company. Finally, the practical and political consequences of the ruling complete the analysis.