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Leistungsempfänger bei verbotener Einlagenrückgewähr

Leistungsempfänger bei verbotener Einlagenrückgewähr

          
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About the Book

Im Zuge der Entscheidung 6 Ob 14/14y hatte der OGH Gelegenheit, seine Rechtsprechung zum bestehenden Spannungsfeld zwischen Anteilskauffinanzierung einer Kapitalgesellschaft unter Mitwirkung der Zielgesellschaft und dem Verbot der Einlagenrückgewähr zu konkretisieren. Der OGH hatte sich erstmals mit der Frage auseinanderzusetzen, ob und unter welchen Umständen die Zielgesellschaft ein von ihr unter Verstoß gegen das Verbot der Einlagenrückgewähr an die als Käufer auftretende NewCo gewährtes Darlehen nach Vollzug des Anteilskaufs gem § 83 GmbHG nicht nur von der unmittelbar begünstigten NewCO, sondern auch von dem Verkäufer als nunmehr ehemaligen Gesellschafter zurückverlangen kann. Letztlich musste der (Zweit-)Beklagte, der über die Herkunft des an ihn geflossenen Kaufpreises keine Kenntnis hatte, als Letztempfänger das gegen das Verbot der Einlagenrückgewähr verstoßende Darlehen tilgen, das nicht ihm, sondern der NewCo gewährt wurde. Das vorliegende Werk würdigt die zitierte Entscheidung kritisch und reicht gleichzeitig jene dogmatische Fundierung nach, die im Zuge der Urteilsfindung zu berücksichtigen gewesen wäre.


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Product Details
  • ISBN-13: 9783639792454
  • Publisher: AV Akademikerverlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 152 mm
  • ISBN-10: 3639792459
  • Publisher Date: 12 Jan 2016
  • Height: 229 mm
  • No of Pages: 140
  • Series Title: German
  • Weight: 213 gr


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