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BackThe AK rejects the concept for a new European law form, the Societas Unius Personae (SUP), in its entirety. The AK also challenges the accuracy of the legal basis of Article 50 TFEU used by the Commission for the proposal, which has been applied by the Commission in order to bypass the requirement of unanimity in the Council.
From the point of view of the AK, the proposed Directive, which not only provides for a new law form definition but also stringently regulates, through supranational law, significant elements of the SUP (e.g. capital requirements, the separation of registered offices and central administrations, the electronic registration procedure), is subject to the legal basis of Article 353 TFEU, for which unanimity of the Council is prescribed.