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Gesellschafter-Dienstleistungen als eigenkapitalersetzende Rechtshandlungen im Sinne des  32a Abs. 3 GmbHG

Gesellschafter-Dienstleistungen als eigenkapitalersetzende Rechtshandlungen im Sinne des 32a Abs. 3 GmbHG

          
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About the Book

Es kann mittlerweile als gefestigte Rechtsprechung gelten, daß die Überlassung von Wirtschaftsgütern eines Gesellschafters an die GmbH zur Nutzung unter bestimmten Voraussetzungen eine eigenkapitalersetzende Rechtshandlung im Sinne des 32a III GmbHG darstellt. Unter diesen Umständen liegt es für den Gesellschafter nahe, nach Wegen zu suchen, den hieran knüpfenden Rechtsfolgen durch andere Vertragsgestaltungen auszuweichen. Eine Überlegung könnte sein, im Wege des «Outsourcing» der Gesellschaft bestimmte Dienstleistungen zu erbringen. Der Frage, ob auch diese 32 III GmbHG unterfallen können, geht die Arbeit nach und gelangt zu dem Ergebnis, daß unter bestimmten Bedingungen Gesellschafter-Dienstleistungen eine eigenkapitalersetzende Funktion beikommt.


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Product Details
  • ISBN-13: 9783631325230
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Weight: 300 gr
  • ISBN-10: 3631325231
  • Publisher Date: 01 Sep 1997
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 197
  • Series Title: European University Studies. Series II, Law
  • Width: 148 mm


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Gesellschafter-Dienstleistungen als eigenkapitalersetzende Rechtshandlungen im Sinne des  32a Abs. 3 GmbHG
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Gesellschafter-Dienstleistungen als eigenkapitalersetzende Rechtshandlungen im Sinne des 32a Abs. 3 GmbHG
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