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Europäische Gesellschaftsrecht. Die Auswirkungen des MoMiG auf die Kapitalerhaltung

Europäische Gesellschaftsrecht. Die Auswirkungen des MoMiG auf die Kapitalerhaltung

          
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About the Book

Akademische Arbeit aus dem Jahr 2007 im Fachbereich BWL - Allgemeines, Note: 1,0, Frankfurt University of Applied Sciences, ehem. Fachhochschule Frankfurt am Main, Sprache: Deutsch, Abstract: Der im deutschen GmbH-Recht verankerte Kapitalschutz ist das "Kernstück des GmbH-Rechts" und wird weiterhin als "Kulturleistung ersten Ranges" angesehen. Durch die Einführung eines Stammkapitals, welches im Handelsregister eingetragen ist - sei es in Höhe des Mindeststammkapitals oder in Höhe eines von den Gesellschaftern vereinbarten höheren Betrages - müssen gleichzeitig Regelungen geschaffen werden, die die Aufbringung und vor allem die Erhaltung des eingetragenen Betrages sicherstellen. Dem dienen die Regelungen zum Kapitalschutz. Da die gesetzlichen Bestimmungen lückenhaft sind, hat die Rechtsprechung über die gesetzlichen Regeln hinaus umfangreiche Grundsätze entwickelt, die bei der Aufbringung und Erhaltung des Kapitals zu beachten sind. Diese Grundsätze sind in zahlreichen Entscheidungen des Bundesgerichtshofs niedergelegt und weisen eine kaum noch überschaubare Komplexität auf, die vielfach zu erheblicher Rechtsunsicherheit führt. Häufig sind KMU die Leidtragenden der sich daraus ergebenden vielfältigen Nachteile, da sie sich über den Stand der Rechtsentwicklung nicht im Klaren sind oder den kostenintensiven fortlaufenden Beratungsaufwand nicht zu leisten vermögen. Als häufige Folge der komplexen richterrechtlichen Grundsätze werden Bar- oder Sacheinlagen, die bei der Gründung oder einer späteren Kapitalerhöhung geleistet werden, als nicht erbracht angesehen. Eine Heilung dieses Umstands ist fast unmöglich bzw. nur mit großem Aufwand zu leisten. Dies hat wiederum zur Folge, dass bei nicht rechtmäßig erbrachten Bar- oder Sacheinlagen im Falle einer Insolvenz die Verpflichtung entsteht, die Einlagen nochmals zu leisten, obwohl die Einlagen der Gesellschaft wirtschaftlich betrachtet in vollem Umfang zugeflossen sind. Der Gesetzgeber hat diese Probleme im MoMiG aufgegri


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Product Details
  • ISBN-13: 9783668137110
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668137110
  • Publisher Date: 27 Jan 2017
  • Height: 210 mm
  • No of Pages: 54
  • Series Title: German
  • Weight: 82 gr


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