Eigenkapitalersatz in Mehrstufigen Und Mehrfachen Beteiligungsverhaeltnissen
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Eigenkapitalersatz in Mehrstufigen Und Mehrfachen Beteiligungsverhaeltnissen

Eigenkapitalersatz in Mehrstufigen Und Mehrfachen Beteiligungsverhaeltnissen


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About the Book

Die Arbeit thematisiert die Frage, ob und inwieweit Fremdfinanzierungen durch mehrstufig beteiligte Unternehmen in vertikalen Konzernbeziehungen oder durch mehrfach beteiligte Unternehmen im Rahmen horizontaler Konzernbeziehungen Gesellschafterdarlehen gleichzustellen und folglich einer eigenkapitalähnlichen Bindung nach den Grundsätzen des Eigenkapitalersatzrechts unterworfen sind. Es geht dabei nicht nur um Zurechnungsfragen des konzerninternen Finanzierungsrechts, sondern gleichzeitig um die grundsätzliche Rechtsfrage nach Grund und Grenzen des Eigenkapitalersatzgedankens. Aus diesem Zusammenhang zwischen Rechtsgrund und personeller Reichweite des Eigenkapitalersatzgedankens wird ein stimmiges Gesamtkonzept entwickelt, mit dem sich die Problematik der Grenzziehung zwischen Fremdkapital und Eigenkapitalersatz in den Fällen sowohl der Gesellschafterfremdfinanzierung als auch der Darlehensgewährung durch Nichtgesellschafter in gestuften und mehrfachen Beteiligungsverhältnissen wertungs- und systemkonform lösen lässt. Die grundlegenden Erkenntnisse der Arbeit bleiben auch für den Umgang mit dem durch das MoMiG umgestaltete Eigenkapitalersatzrecht von Bedeutung.
About the Author: Der Autor: Stefan Rieger studierte Rechtswissenschaften in Göttingen und war dort Mitarbeiter am Lehrstuhl für Bürgerliches Recht, Handels- und Wirtschaftsrecht. Nach dem Referendariat am OLG Braunschweig folgten Tätigkeiten für eine BGH-Kanzlei und als Syndikusanwalt in Göttingen. Heute ist der Autor Rechtsanwalt im Hannoveraner Büro einer überörtlichen Sozietät mit Tätigkeitsschwerpunkt im Kapitalgesellschaftsrecht.


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Product Details
  • ISBN-13: 9783631591314
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 154
  • Series Title: Schriften Zum Wirtschafts- Und Medienrecht, Steuerrecht Und
  • Sub Title: Ein Beitrag Zu Den Grundlagen Und Grenzen Des Eigenkapitalersatzgedankens
  • Width: 148 mm
  • ISBN-10: 3631591314
  • Publisher Date: 12 Feb 2009
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 3946 gr


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Eigenkapitalersatz in Mehrstufigen Und Mehrfachen Beteiligungsverhaeltnissen
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Eigenkapitalersatz in Mehrstufigen Und Mehrfachen Beteiligungsverhaeltnissen
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