1. See the Seventh EU Directive (Consolidated Group Annual Accounts) 83/349/EEC of 13 June 1983, OJ(EC) [1983] L 193/1, Art 1.1. See the article by the Forum Europaeum Corporate Group Law, “Corporate Group Law for Europe”, 1 EBOR (2000) 167. See also: Corporations Act 2001 (Australia) ss 46 and 47.
2. The so-called “Beherrschungsvertrag”, as defined in Art 291.1 of the German Aktiengesetz.
3. See s 50AA(2)(a) of the Corporations Act 2001 (Australia) and also J. Kluver, “European and Australian proposals for corporate group law: a comparative analysis”, 1 EBOR (2000) 287. In that article the author refers to the identical provisions of s 50AA of the now repealed Corporations Law (Australia).
4. See “Corporate Group Law for Europe”, supra n. 1.
5. See V. Emmerich and J. Sonnenschein, Konzernrecht, 5th ed. (München: Beck 1993) at p 81.