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Behandlung des cash pooling vor und nach dem MoMiG: Alte und neue Probleme bei der Anfechtung aufsteigender Darlehen nach § 135 InsO

Behandlung des cash pooling vor und nach dem MoMiG: Alte und neue Probleme bei der Anfechtung aufsteigender Darlehen nach § 135 InsO

          
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About the Book

Seit 1892 gibt es in Deutschland die Gesellschaft mit beschränkter Haftung (GmbH). Im Jahr 2006 begann die größte Reform ihrer Geschichte. Nach über zweijähriger Diskussion trat 2008 das 'Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen' (MoMiG) in Kraft. Eine der vielen Neuerungen, die dieses Gesetz brachte, betrifft Kredite, die ein Unternehmensteilhaber seinem Unternehmen gewährt (sog. Gesellschafterdarlehen). Das passiert besonders häufig in Fällen der Konzernfinanzierung, wo Mutter- und Tochtergesellschaften einander wechselseitig Kredite geben. Dafür haben Finanzierungsexperten ausgeklügelte Verrechnungssysteme entwickelt (sog. cash pooling), die durch das MoMiG aus dem Gleichgewicht zu geraten drohten. Die vorliegende Studie untersucht alte und neue Probleme bei der Anfechtung aufsteigender Darlehen nach § 135 InsO und zeigt auf, dass das MoMiG anders als teilweise befürchtet kein 'Todesstoß' für das cash pooling war, weil sich auch die vom Gesetzgeber nicht bedachten Probleme praxisnah dogmatisch lösen lassen.
About the Author: Hanjo Hamann begann 2005 sein Studium der Rechtswissenschaften an der Ruprecht-Karls-Universität Heidelberg und war ab Ende desselben Jahres Juristischer Mitarbeiter bei einer internationalen Anwaltssozietät in Frankfurt/M. Dort unterstützte er Mandate im Gesellschafts- und Kapitalmarktrecht und publizierte eigene wirtschaftsrechtliche Fachtexte. 2007 zog er nach Hamburg, setzte sein Studium im Schwerpunktbereich Handels- und Gesellschaftsrecht fort und arbeitete bei einer wirtschaftsberatenden Anwaltssozietät. Das Schwerpunktstudium im Handels- und Gesellschaftsrecht beendete er 2009 mit Prädikat.


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Product Details
  • ISBN-13: 9783954851614
  • Publisher: Igel Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Alte und neue Probleme bei der Anfechtung aufsteigender Darlehen nach § 135 InsO
  • Width: 148 mm
  • ISBN-10: 395485161X
  • Publisher Date: 19 Sep 2014
  • Height: 210 mm
  • No of Pages: 46
  • Spine Width: 3 mm
  • Weight: 68 gr


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Behandlung des cash pooling vor und nach dem MoMiG: Alte und neue Probleme bei der Anfechtung aufsteigender Darlehen nach § 135 InsO
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Behandlung des cash pooling vor und nach dem MoMiG: Alte und neue Probleme bei der Anfechtung aufsteigender Darlehen nach § 135 InsO
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