L'arrêt Polbud de la C.J.U.E. ou le Luxembourg à la croisée des chemins : maintien d'un critère de rattachement appliqué de manière ambiguë ou choix franc d'un libéralisme rendu possible par la Cour de justice ? ; The ECJ Polbud case or Luxembourg at a crossroads : maintenance of a connecting factor implemented in an ambiguous way or clear choice of a liberal solution made possible by the Court?

peer reviewed ; This article reviews the ECJ "Polbud" decision (from 2017) first from the point of view of the TFUE's freedom of establishment concept (as applied to companies) and secondly for its consequences on Luxembourg company law. Will Luxembourg continue to apply the so-called "real seat" criterion for the determination of the law applicable to companies or is a change for the "statutory seat" criterion to be advised?