This article examines certain legal aspects of cross-border reorganization within the EU; provides a legal analysis of EU law sources governing cross-border merger procedures, as well as an analysis of case law; and outlines the freedom of establishment and the freedom of movement of legal entities of EU member states. The article examines specific provisions of Directive 2017/1132 on certain aspects of company law, Directive 2019/2121 of the European Parliament and of the Council, the Treaty establishing the European Community, and the Treaty on the Functioning of the European Union. The purpose of this article is to examine the legal aspects of cross-border transformation in the EU through the lens of the freedom of establishment and the freedom of movement of legal entities of EU Member States within the framework of the EU acquis and the case law of the Court of Justice of the European Union; to conduct a legal analysis of EU case law and to identify landmark court cases that have influenced the development of judicial doctrine regarding cross-border reorganization. The article aims to: outline the relevance of addressing the issue of cross-border transformations; examine the provisions of the EU acquis that define the right to exercise the freedom of establishment and the freedom of movement; identify limitations on the right to exercise the aforementioned freedoms that may be justified by public interests; highlight the views of foreign scholars regarding this issue; to identify gaps in Directive 2019/2121 and their impact on the application of the law during cross-border mergers; and outline the advantages of cross-border reorganization. The author concludes the results of the study on the issue at hand and emphasizes the importance of the comparative aspects of cross-border mergers.

Authored books

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5. Kollruss T, ‘The cross-border change of legal form as an alternative to transnational mergers? A comparative study’ [2024] 45(3) Liverpool Law Review 404 https://doi.org/10.1007/ s10991-023-09361-7.

6. Pinior P, ‘The Cross-Border Conversion of Companies’ [2026] 4(1) Orbeliani Law Review 31 https://doi.org/10.63410/olr2026/02.

7. Rešovský M, ‘Harmonisation of Cross-Border Corporate Transformations as a Tool of the European Union’s Strategic Autonomy and External Economic Policy’ [2026] 10 EU and comparative law issues and challenges series (ECLIC) 1007 https://doi.org/10.25234/ eclic/44806.

8. Frankova A, ‘Osoblyvosti protsedur transkordonnoho peretvorennia vidpovidno do acquis YeS’ [2025] 8 Yurydychna Ukraina 32–39 http://doi.org/10.37749/2308-9639-2025-8(272)-5 (in Ukrainian). Theses

9. Jiang Y, ‘The Future of the EU’s Cross-border Conversions – With the Application of the Directive 2019/2121’ (Graduate Thesis, 2021) 64–65.