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Dienstleistungen und zeitraumbezogene Wertvorteile

Dienstleistungen und zeitraumbezogene Wertvorteile


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About the Book

Dienstleistungen sowie zeitraumbezogene Wertvorteile beispielsweise in Form von Know-How stellen in der heutigen Zeit unverzichtbare Bestandteile des Vermögenswertes eines Unternehmens dar. Bei der Kapitalaufbringung werden Dienstleistungen bei Kapitalgesellschaften jedoch explizit durch das Gesetz als Sacheinlage ausgeschlossen, wohingegen sich ein Kommanditist, der unter bestimmten Voraussetzungen ebenso der beschränkten Haftung unterliegt, durch die Erbringung einer Dienstleistung von seiner Haftung befreien kann. Ist es gerechtfertigt den Gesellschaftern einer GmbH oder einer AG einen Riegel vor diese Variante der Haftungsbefreiung zu schieben mit der Begründung, dass Dienstleistungen keinen feststellbaren Vermögenswert haben? Dagegen wird im Kapitalgesellschaftsrecht das Einbringen von Know-How als taugliche und haftungsbefreiende Sacheinlage anerkannt, obwohl die Trennung zwischen einer Dienstleistung und Know-How oftmals lediglich in der vertraglichen Bezeichnung besteht und nicht in der ausgeführten Tätigkeit. Die Möglichkeit eine Dienstleistung als verdeckte Sacheinlage einzubringen, damit der Wert der Dienstleistung auf die haftungsbefreiende Einlage angerechnet werden kann, stellt die Problematik dar, dass es sich bei einer Dienstleistung per se nicht um eine Sacheinlage handelt und dadurch die Anwendung der maßgeblichen Vorschriften in Frage gestellt werden muss.


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Product Details
  • ISBN-13: 9783639422306
  • Publisher: AV Akademikerverlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 3639422309
  • Publisher Date: 20 Jun 2012
  • Height: 229 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 168 gr


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