Das Neue Gmbh Recht 2009
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Gmbh Recht
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Author : Harald Bartl
language : de
Publisher: C.F. Müller GmbH
Release Date : 2009
Gmbh Recht written by Harald Bartl and has been published by C.F. Müller GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Private companies categories.
Das Neue Gmbh Recht 2009
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Author : Klaus Degenhardt
language : de
Publisher: BoD – Books on Demand
Release Date : 2009
Das Neue Gmbh Recht 2009 written by Klaus Degenhardt and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Das seit langem heiß umkämpfte Gesetz zur Modernisierung des GmbH-Rechts (MoMiG) hat Ende August 2008 auf der Zielgeraden noch einmal ganz einschneidende Änderungen erfahren. Grundlegende Elemente der Reform wurden zurückgenommen und abgeschwächt. Dies betrifft etwa die Mindestkapitalausstattung und die Gründungsformalien. Auf der anderen Seite wird der Gesetzgeber mit der "Unternehmergesellschaft" nunmehr erstmals die GmbH ohne jedes Stammkapital zulassen - freilich mit stigmatisierender Firmierung und erheblichen bilanzrechtlichen Einschränkungen. Klaus Degenhardt, 48, Justitiar eines bedeutenden Unternehmens, beschreibt und bewertet das neue Recht der GmbH, das voraussichtlich bereits im Herbst Gesetzeskraft erlangen wird, im Zusammenhang. Das Buch enthält eine kommentierte Muster-Satzung
Das Neue Russische Gmbh Recht
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Author : Wolfgang Göckeritz
language : de
Publisher: BWV Verlag
Release Date : 2010-12-15
Das Neue Russische Gmbh Recht written by Wolfgang Göckeritz and has been published by BWV Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-15 with Germany categories.
Die deutsch-russischen Beziehungen haben sich in den vergangenen Jahren rasant entwickelt. Das Volumen des bilateralen Handels, die Zahl der im jeweiligen anderen Land tätigen Unternehmen und der Investitionsfluss erreichten 2008 neue Rekordstände. Die gegenwärtige Finanz- und Wirtschaftskrise lässt die Zahlen zwar zurückgehen, kann aber die Bedeutung der Russischen Föderation als einer der wichtigsten Wirtschaftspartner Deutschlands nicht erschüttern. Wer wirtschaftlich mit Russland zu tun hat, wird ohne detaillierte Kenntnis des russischen Gesellschaftsrechts keinen Erfolg haben. Das Thema i.
Das Neue Recht Der Gesellschafterdarlehen
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Author : Cäcilie Lüneborg
language : de
Publisher: Peter Lang
Release Date : 2010
Das Neue Recht Der Gesellschafterdarlehen written by Cäcilie Lüneborg and has been published by Peter Lang this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Dividends categories.
Die Arbeit befasst sich mit dem seit Inkrafttreten des MoMiG am 1.11.2008 reformierten Gesellschafterdarlehensrecht und basiert auf einem Vergleich zum bisherigen Eigenkapitalersatzrecht (§§ 32 a/b GmbHG a.F.). Eine Analyse der dogmatischen Grundlagen sowie des Anwendungsbereichs und der Rechtsfolgen der neuen Normen ergibt, dass das unter dem alten Recht maßgebende Merkmal der Krisenfinanzierung auch weiterhin als wertungsmäßige Grundlage dient, allerdings wird letztere innerhalb der relevanten Fristen unwiderlegbar vermutet. Die Studie plädiert für eine Deregulierung der Vorschriften durch Abschaffung der §§ 39 Abs. 4 S. 2, Abs. 5; 135 Abs. 3 InsO. Die Untersuchung zeigt ferner, dass komplementäre Haftungsinstitute (z. B. §§ 133 InsO, 64 S. 3 GmbHG) weder die Schwächen der Sonderregeln ausgleichen, noch sie insgesamt verzichtbar machen.
Cross Border Mergers Within The Eu
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Author : Harm Van den Broek
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-11-25
Cross Border Mergers Within The Eu written by Harm Van den Broek and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-11-25 with Law categories.
As a result of the Regulation on the European Company and the Tenth Council Directive, all Member States are obliged to finally implement the merger arrangements of the 1990 Fiscal Merger Directive, forcefully raising the question of the tax consequences of cross-border mergers. This book is the first to focus in such an extended way on the meaning of the 1990 Directive’s tax provisions in this context. With unique and valuable insights drawn from legislative history documents never examined before, its detailed commentary leads to sound and practical recommendations on cross-border mergers within the EU from a tax law perspective. This book also examines to what extent taxation as a result of mergers is in line with the freedom of establishment and the free movement of capital. Clearly analysing the dangers of advance taxation, double taxation, double non taxation, and additional tax claims as a result of a merger, the book deals with such core elements as the following: the aims of cross-border merger relief schemes; the aims of cross-border merger relief schemes; transfer of losses; exit taxation; taxation of dividend withholding tax; employee participation rights; tax standing of creditors of a transferring company; and taxation of foreign shareholders. With its new insights on tax aspects of mergers within the European Union, this book will be of special value to merging companies and their shareholders, to tax administrations and courts, and to legislators who must properly implement the Merger Directive.
Die Verdeckte Sacheinlage Im Recht Der Gmbh
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Author : Matthias Zick
language : de
Publisher: Peter Lang
Release Date : 2011
Die Verdeckte Sacheinlage Im Recht Der Gmbh written by Matthias Zick and has been published by Peter Lang this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Der Autor beleuchtet in der vorliegenden Untersuchung einen gesellschaftsrechtlichen Klassiker. Die Grundsätze der verdeckten Sacheinlage, die von Rechtsprechung und Literatur entwickelt wurden, haben mit dem Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) erstmals eine ausdrückliche Regelung im GmbH-Gesetz gefunden. Mit seiner Arbeit leistet der Autor einen Beitrag zur rechtlichen Bewertung des neuen § 19 IV GmbHG. Schwerpunkte der Arbeit liegen neben der Untersuchung der Neuregelung mit Blick auf das System der Kapitalaufbringung im Recht der GmbH auf den Rechtsfolgen der verdeckten Sacheinlage und den Auswirkungen des neuen § 19 IV GmbHG auf die Mitgesellschafter des Inferenten.
The European Private Company Societas Privata Europaea Spe
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Author : Heribert Hirte
language : en
Publisher: Walter de Gruyter
Release Date : 2012-12-19
The European Private Company Societas Privata Europaea Spe written by Heribert Hirte and has been published by Walter de Gruyter this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-19 with Law categories.
Mit der Societas Privata Europaea (SPE) wird eine europäische Rechtsform eingeführt, auf die der exportorientierte Mittelstand seit vielen Jahren wartet. Die SPE kann schnell und kostengünstig für die Neugründung einer Auslandsaktivität eingesetzt werden oder durch Formwechsel aus einer nationalen Gesellschaft entstehen. Sie erlaubt außerdem die Bildung eines Netzes von ausländischen Vertriebs- und Servicegesellschaften in einer europaweit einheitlich anerkannten Rechtsform. Rechtsberater und Rechtswissenschaftler müssen für die Betrachtung der rechtlichen Einzelfragen in der SPE eine europäische Perspektive einnehmen. In dem ECFR-Sonderheft beleuchtet daher ein internationales Autorenteam die praktisch wichtigen Grundfragen der neuen Rechtsform aus wissenschaftlich vertiefter Perspektive: Gründung und Registerverfahren, anwendbares Recht, praktische Einsatzmöglichkeiten der SPE, Gläubigerschutz, innere Ordnung, Geschäftsleiterpflichten, Schutz von Minderheitengesellschaftern, Anfechtungsklagen gegen Gesellschafterbeschlüsse, Mitbestimmung der Arbeitnehmer, Steuerrecht. Die Autoren aus Dänemark, Deutschland, England, den Niederlanden, Polen und Spanien sind langjährige Spezialisten auf ihrem Gebiet und sowohl wissenschaftlich als auch praktisch ausgewiesen.
Uniformity Of Customs Administration In The European Union
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Author : Kathrin Limbach
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-11-19
Uniformity Of Customs Administration In The European Union written by Kathrin Limbach and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-19 with Law categories.
Uniform customs administration is of great importance for the EU and the competitiveness of EU businesses in global trade. However, the EU's so-called executive federalism raises the potential for the non-uniform application of EU customs law. This problem has already arisen in the European Communities – Selected Customs Matters WTO dispute settlement. Therefore, the central research question of this book concerns the challenge presented to executive federalism in the EU Customs Union by the WTO. It also examines those safeguard measures for uniform customs administration which are in operation. Valuable empirical analysis of the decision-making procedures and practices of the national customs authorities allows for the fullest understanding of the operation of the customs administration. An important feature of the exploration is its analysis of the reform of EU customs law and of the effectiveness of the European Union's strategies to enhance uniform customs administration. That analysis helps to identify potential weak points in the decentralised administration of EU customs law and suggests ways in which it might be improved. Scholarly, rigorous and timely, this important study will be required reading for all scholars of EU customs law.
Research Handbook On International Insurance Law And Regulation
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Author : Julian Burling
language : en
Publisher: Edward Elgar Publishing
Release Date : 2012
Research Handbook On International Insurance Law And Regulation written by Julian Burling and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
'Global insurance and its rapidly evolving law and regulation demands international research. To this aim, the Handbook offers a truly international collection of essays. Highly renowned experts analyze the key topics currently under international discussion and development. While representing a diversity of national jurisdictions, the focus lies on the largest insurance jurisdictions (USA, UK and Germany) but newly important jurisdictions like Brazil and China are considered as well a most valuable and important contribution to international insurance law literature.' Manfred Wandt, Director of the Insurance Law Institute, Goethe-University Frankfurt, Germany 'This Research Handbook is published at an opportune time. A global review of insurance law and regulation is underway. Much reform happens locally with little reference to developments elsewhere and this Research Handbook brings the strands together. It is a comprehensive review by distinguished authors from different backgrounds including both leading academics and practitioners. They consider the definitions of insurance, its economic underpinnings, comparative law and regulations, actual and proposed reforms, the effects on underwriting and claims and how insurance is studied and taught. Good laws and regulation benefit the market and its customers. Bad laws and regulation do the opposite. This book is required reading for all involved in the reform process.' David Hertzell, Law Commissioner 'Globalisation has had no greater impact in the commercial world than on insurance, the law which governs it and the risks it seeks to address. Those who inspired this publication and the contributing authors, are to be thanked for providing such a necessary and useful reference source. It covers so much of what insurance professionals need to be aware of in the insurance/law world of the twenty first century.' Michael Gill, President of the International Insurance Law Association Given its economic importance, insurance is a field that has been underserved as an area of academic study. This detailed book provides much needed coverage of insurance law and regulation in its international context. Produced in association with Lloyd's, it draws on the expertise both of academics and practising lawyers. Containing 30 comprehensive chapters, it provides in-depth studies on key areas, such as the role of international organisations, the judicial interpretation of insurance contract clauses and transnational regulatory recognition. It also provides thorough introductions to important jurisdictions, including the EU, US and Japan as well as focusing on newly emerging economies such as China and Brazil. Specialist topics covered include regulation by and of Lloyd's, the tort of bad faith in the US, microinsurance and takaful insurance. This well-documented resource will appeal to academics and students in insurance law and regulation, policymakers and private practice lawyers. The book also aims to stretch the imagination of anyone with an interest in insurance law and regulation, providing detailed analysis and avenues for further investigation.
Planung Und Beschaffung Von Liquidit T In Insolvenzverfahren
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Author : Simon Lixfeld
language : de
Publisher: BoD – Books on Demand
Release Date : 2010
Planung Und Beschaffung Von Liquidit T In Insolvenzverfahren written by Simon Lixfeld and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.