Court of Justice 4 May 2017, C-106/16 (Opinion of Advocate General Kokott delivered on 4 May 2017.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 4 May 2017 ( 1 ) ( 2 ) Case C‑106/16 Polbud — Wykonawstwo sp. z o.o., in liquidation (Request for a preliminary ruling from the Sąd Najwyższy (Supreme Court, Poland)) (Freedom of establishment — Articles 49 and 54 TFEU — Scope — Cross-border conversion — Transferring a company’s statutory seat to another Member State without transferring its actual