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Die Feststellung Eigenkapitalersetzender Gesellschafterdarlehen Im Sinne Des 32 a ABS. 1 Satz 1 Gmbhg

Die Feststellung Eigenkapitalersetzender Gesellschafterdarlehen Im Sinne Des 32 a ABS. 1 Satz 1 Gmbhg


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About the Book

Gesellschafterdarlehen, die der GmbH oder der GmbH & Co wahrend der Sanierungsbedurftigkeit gewahrt und kurz vor der Insolvenz zuruckgezahlt oder im Insolvenzverfahren zuruckverlangt werden, sind Gegenstand der 32 a, 32 b GmbHG, 32 a KO, 3 b AnfG und 129 a, 172 a HGB. Fur die Behandlung des Darlehens als Haftungsgrundlage der Gesellschaft ist letztlich entscheidend, ob es eigenkapitalersetzend ist, das heisst, ob -ordentliche Kaufleute- anstelle des Gesellschafterdarlehens Eigenkapital gewahrt hatten. Die vorliegende Arbeit analysiert und uberpruft diese gesetzliche Losung unter Heranziehung von Erkenntnissen in- und auslandischer verwandter Regelungen."


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Product Details
  • ISBN-13: 9783820487084
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 148 mm
  • No of Pages: 320
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 470 gr
  • ISBN-10: 3820487085
  • Publisher Date: 31 Dec 1985
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Eine Analyse Auf Der Grundlage Ausgewaehlter Beurteilungskriterien
  • Width: 210 mm


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Die Feststellung Eigenkapitalersetzender Gesellschafterdarlehen Im Sinne Des 32 a ABS. 1 Satz 1 Gmbhg
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Die Feststellung Eigenkapitalersetzender Gesellschafterdarlehen Im Sinne Des 32 a ABS. 1 Satz 1 Gmbhg
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