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Gesellschafts- und steuerrechtliche Aspekte der Europäischen Aktiengesellschaft

Gesellschafts- und steuerrechtliche Aspekte der Europäischen Aktiengesellschaft

          
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About the Book

Inhaltsangabe: Einleitung: Nach nunmehr 31 Jahren, in denen zahlreiche Vorschläge über ein Statut der Europäischen Aktiengesellschaft gemacht wurden, konnte am 08.10.2001 eine Verordnung des Rates über das Statut der Europäischen Gesellschaft (SE), im folgenden SE-VO genannt mit der entsprechenden Richtlinie bezüglich der Beteiligungsrechte der Arbeitnehmer (SE-RL) verabschiedet werden. Die Verordnung wird 3 Jahre später am 08.10.2004 endgültig in Kraft treten. Die SE soll als eigenständige, supranationale Rechtsform neben die bereits bestehenden Rechtsformen treten und als erste Gesellschaftsform überhaupt, weitgehend ungehindert, grenzüberschreitend tätig sein dürfen. So ist mit der Verabschiedung der SE erstmals eine grenzüberschreitende Verschmelzung, sowie eine grenzüberschreitende Sitzverlegung ohne vorherige Auflösung und Liquidation der Gesellschaft möglich. Gang der Untersuchung: Nach einer Vorausschau über den Verlauf der Untersuchung wird in dieser Arbeit zunächst auf die Ziele, die die Motivation zur Schaffung dieser Rechtsform gebildet haben, eingegangen. Anschließend wird ein Überblick über die historische Entwicklung der SE gegeben. Ein Hauptaugenmerk dieser Arbeit wird auf die wichtigsten Inhalte der SE-VO gelegt, um die gesellschaftsrechtlichen Anforderungen dieser Rechtsform sowie deren Praktikabilität auf zu zeigen. Den anderen Schwerpunkt bildet die Untersuchung der Besteuerung der SE, um festzustellen wo Probleme und somit ungewollte Kosten entstehen könnten. Die Ausführungen beziehen sich dabei sowohl auf die Besteuerung der Gründung als auch auf die laufende Besteuerung der SE. Abschließend wird ein Überblick über die Ergebnisse der Untersuchung gegeben. Sie sollen verdeutlichen in wie fern die SE denen an sie gestellten Anforderungen bereits jetzt schon gerecht wird. Gleichzeitig soll aber auch veranschaulicht werden in Bezug auf welche Aspekte vor dem endgültigen Inkrafttreten der SE-VO noch Handlungsbedarf besteht. Denn nur wenn die Recht


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Product Details
  • ISBN-13: 9783838656731
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838656733
  • Publisher Date: 10 Mar 2003
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 140 gr


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