Home > Business & Economics > Economics > Betriebsübergang bei Ausgliederung und Verschmelzung nach dem UmwG
20%
Betriebsübergang bei Ausgliederung und Verschmelzung nach dem UmwG

Betriebsübergang bei Ausgliederung und Verschmelzung nach dem UmwG

          
5
4
3
2
1

Out of Stock


Premium quality
Premium quality
Bookswagon upholds the quality by delivering untarnished books. Quality, services and satisfaction are everything for us!
Easy Return
Easy return
Not satisfied with this product! Keep it in original condition and packaging to avail easy return policy.
Certified product
Certified product
First impression is the last impression! Address the book’s certification page, ISBN, publisher’s name, copyright page and print quality.
Secure Checkout
Secure checkout
Security at its finest! Login, browse, purchase and pay, every step is safe and secured.
Money back guarantee
Money-back guarantee:
It’s all about customers! For any kind of bad experience with the product, get your actual amount back after returning the product.
On time delivery
On-time delivery
At your doorstep on time! Get this book delivered without any delay.
Notify me when this book is in stock
Add to Wishlist

About the Book

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Recht, Note: 1,3, FOM Hochschule für Oekonomie und Management gemeinnützige GmbH, Hochschulstudienzentrum Hamburg, Sprache: Deutsch, Abstract: Der Gesetzgeber gibt unterschiedliche Rechtsformen für Unternehmen vor, dabei "...gilt [in Deutschland] der Grundsatz der Wahlfreiheit ..." . Beispiele für Rechtsformen sind der Einzelkaufmann, die OHG, die GmbH, die KG und die AG. Es ist möglich unter den vorgegeben Rechtsformen je nach Bedarf zu wählen. Die Gründe für die Wahl können vielseitig sein. Steuerliche, Haftungs- und Kapitalgründe spielen bei der Wahl eine große Rolle. Die gegebene Wahlmöglichkeit funktioniert nicht lediglich bei Gründung der Rechtsform. Die Wahlfreiheit gilt fortlaufend, womit Veränderungen der Rechtsform denkbar sind. "Solchen späteren Veränderungen der [Rechtsform]...dient das UmwG." Die Gründe für eine Umwandlung der Rechtsform sind genauso vielseitig wie für eine Gründung. Das UmwG dient nicht ausschließlich der Veränderung einer Rechtsform in eine andere wie z.B. Formwechsel § 190 UmwG, sondern offeriert zahlreiche Gestaltungsmöglichkeiten und Kombinationen. So können nach § 3 UmwG Rechtsträger miteinander verschmelzen oder nach § 123 UmwG Rechtträger in andere gespalten werden. Ziel des UmwG ist es, diese Vorgänge zu vereinfachen. Solche Veränderungen waren auch vor dem Inkrafttreten des UmwG möglich aber komplizierter. Jeder Vermögensgegenstand musste aufgrund des Spezialitätsprinzips, bei dem dingliche Rechte nur einer Sache anhaften, einzeln übertragen werden. Es wird von Einzelrechtsnachfolge gesprochen, die in §§ 929 ff. BGB geregelt ist. Diese Einzelrechtsnachfolge kann auf alle Rechtsformen angewendet werden. Diese ist aber mit einem großen Aufwand verbunden und hat den Nachteil, dass bei Mitübertragung der Schulden die Zustimmung der Gläubiger erforderlich ist §§ 414 ff. BGB. Durch die einzelnen Übertragungen würden stille Reserven aufgedeckt werden, die zusätzlich versteuert werden


Best Sellers


Product Details
  • ISBN-13: 9783640850365
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr
  • ISBN-10: 364085036X
  • Publisher Date: 04 Mar 2011
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm


Similar Products

How would you rate your experience shopping for books on Bookswagon?

Add Photo
Add Photo

Customer Reviews

REVIEWS           
Click Here To Be The First to Review this Product
Betriebsübergang bei Ausgliederung und Verschmelzung nach dem UmwG
Grin Verlag -
Betriebsübergang bei Ausgliederung und Verschmelzung nach dem UmwG
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Betriebsübergang bei Ausgliederung und Verschmelzung nach dem UmwG

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book
    Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals

    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!