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Maßstäbe der Pflichtverletzung bei Vorstandsvergütungen bei Aktiengesellschaften (Mannesmann)

Maßstäbe der Pflichtverletzung bei Vorstandsvergütungen bei Aktiengesellschaften (Mannesmann)

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich Jura - Strafrecht, Note: 16, Universität Augsburg, Sprache: Deutsch, Abstract: Vorstandsvergütungen stellen, in einer von Wirtschafts- und Bankenkrise gezeichneten Zeit, ein kontrovers und überwiegend polemisch diskutiertes Thema dar. In einer Zeit, in der sich der gemeine Bürger durch die Oberschicht beraubt fühlt, vom Staat alleine gelassen sieht und einer vermeintlich hilflosen Justiz ins Auge blickt, sorgt der Tatbestand der Untreue mit seinen Fällen für sehr viel pathetischen Zündstoff. Doch ein genauerer Blick, auf diesen seit jeher umstrittenen Tatbestand, lohnt sich. Die Untreue unterscheidet zwei Varianten, deren Verhältnis zueinander von Rechtsprechung und Lehre heftig diskutiert werden; den Missbrauchs- und den Treubruchtatbestand. Nach h.M. bildet Ersterer nur einen Spezialfall der zweiten Variante und ist insofern lex specialis. Beiden Varianten ist, dieser Ansicht nach, die Anforderung an die Vermögensbetreuungspflicht und den Vermögensschaden identisch zu eigen. Der Unterschied liegt also in der Tathandlung selbst und kann für die hier behandelte Thematik i.E. offen bleiben, da der entscheidende Unterschied letztendlich darin liegt, ob die Zuwendung zivilrechtlich wirksam ist. Ist dies der Fall, so handelt es sich um den Missbrauchstatbestand. Bei fehlender Wirksamkeit und Nichtigkeit greift der umfassendere Treubruchstatbestand. Drehund Angelpunkt ist hier also die Verletzung der Vermögensbetreuungspflicht selbst und deren Verhältnis hin zur gesellschaftsrechtlichen Pflichtverletzung. Aus diesem Grund beginnt die Prüfung immer bei einem Verstoß gegen privat- oder öffentlich-rechtliche Pflichten. Durch die Einheit der Rechtsordnung ergibt sich daraus eine akzessorische Primärrechtsbindung, die sich auch umgekehrt aus der ultima ratio-Funktion des Strafrechts ergibt. Somit ist ein Verhalten, das in zivilund öffentlich-rechtlicher Hinsicht erlaubt ist, niemals als pflichtwidrig i.S.d. § 226 StGB zu bewerten


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Product Details
  • ISBN-13: 9783656636359
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656636354
  • Publisher Date: 14 Apr 2014
  • Height: 210 mm
  • No of Pages: 24
  • Series Title: German
  • Weight: 45 gr


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