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Related Party Transactions nach dem ARUG II

Related Party Transactions nach dem ARUG II


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About the Book

Masterarbeit aus dem Jahr 2019 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Rheinische Friedrich-Wilhelms-Universität Bonn, Sprache: Deutsch, Abstract: Die Arbeit befasst sich mit der Regulierung von Related Party Transactions-Geschäfte mit nahestehende Personen nach dem Gesetz zur Umsetzung der zweiten Aktionärsrechtichtlinie. Am 11. November 2018 wurde der Referentenentwurf (RefE) des Gesetzes zur Umsetzung der zweiten Aktionärsrechtrichtlinie (ARUG II) von dem Bundesministerium der Justiz und für Verbraucherschutz (BMJV) vorgelegt. Am 20. März 2019 ist der Regierungsentwurf (RegE) vom Bundeskabinett verabschiedet worden. Durch das ARUG II hat sich das Aktien- und Konzernrecht zum Schutz der börsennotierten Gesellschaften von related party transactions (RPT) geändert. Die Normen sind durch den Beschluss des Bundestags am 29. April 2019 eingeführt. Wesentliche Schutzinstrumente, die mit der Reform hinsichtlich der Förderung der Transparenz und Kontrolle beim Abschluss von Geschäften mit nahestehenden Personen eingeführt worden sind, sind die Auferlegung des Zustimmungsvorbehalts und die Bekanntmachungspflicht. Im Mittelpunkt der Aktionärsschutzdiskussion stehen seit lange die Geschäfte zwischen Gesellschaften und ihren Insidern. Die nahestehende Personen nutzen ihrer Position aus, um einen nachteiligen Einfluss auf Kosten der Gesellschaft auszuüben. Die Transaktionen mit Insidern führen oft einerseits zu Vermögensverlust auf Seiten der Gesellschaft und andererseits zu Vermögenssteigerung der nahestehende Person. Die related parties zielen darauf ab, von einer Transaktion der Gesellschaft zu profitieren sowie eine Vermögensverlagerung für sich selbst zu erreichen (Tunneling). Diese Vorgehensweise kann nicht nur nachteilige Folgen für die Gesellschaft und deren (außenstehende) Aktionäre haben, sondern auch für die Minderheitsaktionäre und Gläubiger der Gesellschaft, als externe Dritte.


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Product Details
  • ISBN-13: 9783346076953
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346076954
  • Publisher Date: 11 Nov 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 141 gr


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