Ger van der Sangen , together with Theo Raaijmakers , Peter Essers & Eric Kemmeren , published the book Reforming the Law on Business Organizations. Back to Basics in Business
Law and Tax Law , Eleven International Publishing: The Hague 2011 (276 pp.).
In this book – with contributions of researchers from the Tilburg Center for Company Law - basic questions of business law and tax law have been articulated on the basis of concrete research results with respect to four periods in the lifetime of an enterprise: establishment, financing, functioning and reorganization of the business. The answers to these fundamental questions provide the building blocks for enhancing entrepreneurship by means of reforming and simplifying relevant regulations in the fields of business law and tax law. In particular, the book investigated which legal rules proved to be unjustifiable hindrances for the development of enterprises.
On the 4 th
of November 2011, the book Reforming the Law on Business Organizations. Back to Basics in Business Law and Tax Law has been presented to Chancellor Leo E. Strine , the
Anton Philips Fund Professor 2011-2012, at the symposium in honour of his inauguration.
Legislators always have to strike a balance between efficiency and fairness. This book investigated whether this process of balancing could be improved. Using a bottom-up approach, the book starts by considering the business as sole proprietorship, followed by analysing partnerships (with or without separate ‘entity’-status), and finally the range of enterprises from closed companies to the high end of listed companies, assessing the question whether business law and tax law regulations with respect to the different legal forms of enterprises are still in line with the actual goals and demands of entrepreneurs.
The authors are all fellows of the CCL, which enables them to do research in an integrated way, since it facilitates a joint-venture between tax law, finance law, business economics and civil law. This unique opportunity appears to be pivotal for being able to do comparative research that takes into account the complex environment of enterprises. The approach offers many advantages and challenges for academics as well as policy makers. It allows a fresh view to be taken on the broader concept of regulatory function and the border zones between business, tax, corporate, insolvency and securities law. This book presents the different research results in such a way that the reader gets the ‘full picture’.
This book is the result of a joint effort by researchers from the Center for Company Law. In this book, basic questions of business law and tax law have been articulated on the basis of concrete research results with respect to four periods in the lifetime of an enterprise: establishment, financing, functioning and reorganization of the business. The answers to these fundamental questions provide the building blocks for enhancing entrepreneurship by means of reforming and simplifying relevant regulations in the fields of business law and tax law. In particular, the book investigated which legal rules proved to be unjustifiable hindrances for the development of enterprises.

Legislators always have to strike a balance between efficiency and fairness. This book investigated whether this process of balancing could be improved. Using a bottom-up approach, the book starts by considering the business as sole proprietorship, followed by analysing partnerships (with or without separate ‘entity’-status), and finally the range of enterprises from closed companies to the high end of listed companies, assessing the question whether business law and tax law regulations with respect to the different legal forms of enterprises are still in line with the actual goals and demands of entrepreneurs.
The authors are all fellows of the CCL, which enables them to do research in an integrated way, since it facilitates a joint-venture between tax law, finance law, business economics and civil law. This unique opportunity appears to be pivotal for being able to do comparative research that takes into account the complex environment of enterprises. The approach offers many advantages and challenges for academics as well as policy makers. It allows a fresh view to be taken on the broader concept of regulatory function and the border zones between business, tax, corporate, insolvency and securities law. This book presents the different research results in such a way that the reader gets the ‘full picture’.