1. On the legal aspect, a proprietor wishing to set up in another Member State was required by law in a number of Member States to dissolve his company, to lay off his entire workforce and to pay all the taxes due on profits made prior to leaving the country in question.
1. En ce qui concerne l'aspect juridique du problème, selon plusieurs droits nationaux, un entrepreneur qui veut s'établir dans un autre Etat membre de la Communauté, doit dissoudre sa société, licencier tout le personnel et payer toutes les taxes sur les gains réalisés avant de franchir la frontière.