Verdeckte Sacheinlagen Im Gmbh- Und Aktienrecht by Joachim Hennrichs
Verdeckte Sacheinlagen Im Gmbh- Und Aktienrecht

Verdeckte Sacheinlagen Im Gmbh- Und Aktienrecht


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About the Book

Die Rechtsfolgen verdeckter Sacheinlagen wurden durch das MoMiG erheblich verändert. Der durch die Rechtsprechung gewährte umfassende, absolute Schutz der realen Kapitalaufbringung wird durch die Regelung des § 19 Abs. 4 GmbHG eingeschränkt. Dieser sieht eine Anrechnung des Vermögenswertes auf die Einlageverpflichtung unter bestimmten Voraussetzungen vor. Auch die Fälle des Hin- und Herzahlens haben eine gesetzliche Regelung in § 19 Abs. 5 GmbHG gefunden. Diese Arbeit setzt sich, nachdem sowohl die geschichtliche Entwicklung als auch die verfassungs- wie europarechtlichen Grundlagen dargelegt sind, mit dem Rechtsinstitut der verdeckten Sacheinlage, seiner Behandlung durch die Rechtsprechung und die durch das MoMiG erfolgte Kodifikation auseinander. Sodann wird der Frage nachgegangen, ob sich die Regelung des § 19 Abs. 4 GmbHG stimmig in das System des Kapitalschutzes einfügt. Die hier herausgearbeiteten «Unstimmigkeiten» werden zum Anlass genommen, Gesellschaftergeschäfte als solche zu untersuchen. Es werden Gemeinsamkeiten, insbesondere gemeinsame Schutzrichtungen, herausgearbeitet und der Versuch unternommen, für diese eine einheitliche Regelung zu entwickeln, durch welche insbesondere die bestehenden Abgrenzungsprobleme sowie Wertungswidersprüche überwunden werden könnten.
About the Author: Ulrike Petig studierte von 2002 bis 2007 Rechtswissenschaften an der Universität zu Köln. Neben der Promotion arbeitete sie dort als Wissenschaftliche Mitarbeiterin am Lehrstuhl für Bürgerliches Recht, Bilanz- und Steuerrecht mit dem Arbeitsschwerpunkt Gesellschaftsrecht. In der Zeit von 2009 bis 2011 absolvierte sie das Rechtsreferendariat am Landgericht Köln.


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Product Details
  • ISBN-13: 9783631621356
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 225
  • Series Title: Schriften Zum Gesellschafts-, Bilanz- Und Unternehmensteuerr
  • Sub Title: Die Veraenderungen Durch Momig Und Arug
  • Width: 148 mm
  • ISBN-10: 3631621353
  • Publisher Date: 19 Jan 2012
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 750 gr


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Verdeckte Sacheinlagen Im Gmbh- Und Aktienrecht
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Verdeckte Sacheinlagen Im Gmbh- Und Aktienrecht
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