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deutsche Investmentaktiengesellschaft mit veränderlichem Kapital

deutsche Investmentaktiengesellschaft mit veränderlichem Kapital

          
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About the Book

Akademische Arbeit aus dem Jahr 2007 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,0, Fachhochschule Trier - Hochschule für Wirtschaft, Technik und Gestaltung, Sprache: Deutsch, Abstract: Die Investmentaktiengesellschaft stellt ein Novum innerhalb des deutschen Gesellschaftsrechts dar. Mit dieser gesellschaftsrechtlichen Sonderform der Aktiengesellschaft wurde ein völlig neuer Rechtsträger für das Investmentgeschäft geschaffen. Das durch den Gesetzgeber angestrebte Ziel der Einführung einer InvAG war eine erleichterte Bereitstellung von Risikokapital für nicht börsennotierte kleine und mittlere Unternehmen. Die Umsetzung des Grundgedankens der Bundesregierung eine neue Gesellschaftsrechtsform für Investmentanlagen zu schaffen, erwies sich jedoch als "rechtspolitischer Flop" und führte in der Folge zu keiner einzigen Gründung einer solchen Gesellschaft. Erst mit Ablösung des KAGG und des AuslInvestmG durch das InvG gründeten sich in Deutschland erstmals Investmentaktiengesellschaften. Die völlige Neuordnung des deutschen Investmentrechts durch das InvG war dabei wiederum durch die europarechtlichen Rahmenvorgaben zur "Umsetzung der Änderungsrichtlinien 2001/107/EG und 2001/108/EG des Europäischen Parlaments und des Rates vom 21. Januar 2002 zur Änderung der Richtlinie 85/611/EWG." initiiert. Insbesondere sollten durch die neuen rechtlichen Rahmenbedingungen der Abwanderung von Investmentfonds entgegengewirkt und die Leistungsfähigkeit und Attraktivität des Investmentstandortes Deutschland verbessert werden. Für die Investmentaktiengesellschaft bedeutete dies tatsächlich eine grundlegende Veränderung, da im InvG neben der bereits existenten InvAG mit fixem Kapital nunmehr auch eine InvAG mit variablem Kapital legitimiert wurde. Der 01. Januar 2004 stellt somit die Geburtsstunde der Investmentaktiengesellschaft mit variablem Kapital in Deutschland dar.


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Product Details
  • ISBN-13: 9783668139732
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668139733
  • Publisher Date: 03 Feb 2017
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 68 gr


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