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Die Qualifikation der Haftung von Angehorigen rechts- und wirtschaftsberatender Berufe im grenzuberschreitenden Dienstleistungsverkehr

Die Qualifikation der Haftung von Angehorigen rechts- und wirtschaftsberatender Berufe im grenzuberschreitenden Dienstleistungsverkehr

          
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About the Book

English summary: In view of the globalization of the economy, cross-border service transactions by and between lawyers, chartered accountants and tax consultants are increasing constantly. However their liability for neglecting their duties of care to their clients and to third parties continues to be determined by national law. This makes it necessary first of all to classify their liability to each client as well as to third parties on the basis of international private law. German description: Der Umfang des grenzuberschreitenden Dienstleistungsverkehrs von und mit Rechtsanwalten, Wirtschaftsprufern und Steuerberatern nimmt angesichts der Globalisierung der Wirtschaft zu. Ihre Haftung fur Pflichtverletzungen gegenuber Mandanten und Dritten richtet sich jedoch grundsatzlich weiterhin nach nationalem Recht. Dies macht eine vorgeschaltete internationalprivatrechtliche Qualifikation der Haftungsfiguren sowohl fur die Verantwortlichkeit gegenuber dem Mandanten als auch gegenuber Dritten notwendig. Um dies zu erreichen, mussen im deutschen Recht die positive Forderungsverletzung, der Vertrag mit Schutzwirkung zugunsten Dritter sowie der stillschweigend geschlossene Auskunfts- und Beratungsvertrag dem jeweilig passenden internationalprivatrechtlichen Anknupfungsgegenstand 'Vertrag' oder 'Delikt' zugeordnet werden. Dabei ruht eine solche Qualifikation auf mehreren Saulen. Aufgrund der Autonomie des Internationalen Privatrechts kann die Qualifikation nur losgelost von der sachrechtlichen Einordnung der jeweiligen Haftungsfigur im deutschen Recht erfolgen. Ausserdem ist es notwendig, bei der kollisionsrechtlichen Einordnung streng nach der Funktion von vertraglicher und deliktischer Haftung zu unterscheiden. Und schliesslich sind auch rechtsvergleichende Elemente einzubeziehen, um die Qualifikation der Haftungsfiguren grenzuberschreitend abzusichern.Unter Anwendung dieser Pramissen ist die positive Forderungsverletzung entgegen der uberwiegenden Meinung in der Rechtswissenschaft nicht einheitlich vertraglich zu qualifizieren. Des weiteren erfordern der Vertrag mit Schutzwirkung zugunsten Dritter und der stillschweigend geschlossene Auskunfts- und Beratungsvertrag eine deliktische Qualifikation.Dieses Ergebnis stellt aufgrund der strikten Hervorhebung der Dichotomie von Vertrag und Delikt auch einen Beitrag fur die Diskussion um das Verhaltnis von vertraglicher und deliktischer Haftung im deutschen Recht dar.


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Product Details
  • ISBN-13: 9783161474545
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 156 mm
  • No of Pages: 235
  • Series Title: Studien Zum Auslandischen Und Internationalen Privatrecht
  • Width: 231 mm
  • ISBN-10: 3161474546
  • Publisher Date: 01 Jan 2002
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 367 gr


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Die Qualifikation der Haftung von Angehorigen rechts- und wirtschaftsberatender Berufe im grenzuberschreitenden Dienstleistungsverkehr
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