Der Aufrechnungsvertrag in Der Insolvenz by Alexander Schwahn
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Der Aufrechnungsvertrag in Der Insolvenz

Der Aufrechnungsvertrag in Der Insolvenz


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About the Book

Aufrechnungsvertrage treten in den unterschiedlichsten bi- und multilateralen Erscheinungsformen auf und spielen sowohl im alltaglichen Leben als auch in der Konzern- und Bankenpraxis eine bedeutende Rolle. Wahrend ausserhalb der Insolvenz der Rationalisierungseffekt (Vereinfachungsfunktion, Senkung von Transaktionskosten) einer solchen Vereinbarung im Vordergrund steht, kommt in der Insolvenz deren Sicherungseffekt zum Tragen. Der Sicherungseffekt begrundet sich dadurch, dass das Recht zur Aufrechnung dem Insolvenzglaubiger eine abgesonderte Befriedigung durch das Erloschen seiner eigenen vollwerthaltigen Schuld durch Hingabe einer bis auf die Insolvenzquote entwerteten Forderung ermoglicht (Pfandrecht an der eigenen Schuld). Dieses Sicherungsphanomen der Aufrechnung veranlasst Insolvenzglaubiger, eine Befriedigung durch Aufrechnung mittels entsprechender vertraglicher Vereinbarungen abweichend von den 387 ff. BGB vorsorglich fur den Fall der Insolvenz zu ermoglichen. Hier tut sich der Konflikt zwischen parteiautonomer Gestaltungsfreiheit und zwingendem Insolvenzrecht auf. Die Arbeit geht der Frage nach, inwieweit es unter dem Aspekt der Glaubigergleichbehandlung legitim ist, das Recht zur Aufrechnung mit den Mitteln des Vertragsrechts fur den Insolvenzfall als Sicherungsrecht zu instrumentalisieren. Zu diesem Zweck werden samtliche Erscheinungsformen von Aufrechnungsvertragen zunachst systematisiert und anschliessend auf ihre jeweilige Behandlung in der Insolvenz untersucht. Dabei werden alte Standpunkte, die zur Konkursordnung entwickelt worden sind, einer kritischen Analyse unterzogen, und es wird festgestellt, inwieweit diese unter der Herrschaft der neuen Insolvenzordnung noch haltbar sind.


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Product Details
  • ISBN-13: 9783832501662
  • Publisher: Logos Verlag Berlin
  • Sub Title: Konzernverrechnungsklausel, Kontokorrent, Skontration, Inter-Banken-Abrechnungsverkehr
  • ISBN-10: 3832501665
  • Publisher Date: 17 Mar 2003


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