§3.2.2.4 Place of business

The ‘place of business’ should mean the place where the essential decisions concerning the trader’s general management are taken and where the functions of its central administration are carried out. This conclusion follows, for example, from the judgment of the Court in C-73/06 Planzer: ‘Determination of a company’s place of business requires a series of factors to be taken into consideration foremost amongst which are its registered office the place of its central administration the place where its directors meet and the place usually identical where the general policy of that company is determined. Other factors such as the place of residence of the main directors the place where general meetings are held the place where administrative and accounting documents are kept and the place where the company’s financial and particularly banking transactions mainly take place may also need to be taken into account.’ (82).

← 3.2.2.3 · All articles · 3.2.3 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-07