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Verjährung der Schadenersatzansprüche gegen den Steuerberater nach altem und neuem Verjährungsrecht

Verjährung der Schadenersatzansprüche gegen den Steuerberater nach altem und neuem Verjährungsrecht

          
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About the Book

Im Rahmen des "Gesetzes zur Modernisierung des Schuldrechts" vom 26.11.2001 (Schuldrechtsmodernisierungsgesetz) und dessen Inkrafttreten zum 1.1.2002 war neben dem Leistungsstörungs- und Gewährleistungsrecht auch die umfassende Neugestaltung des Verjährungsrechts ein zentraler Reformbereich. Im Mittelpunkt der Änderung des Verjährungsrechts stand die Reduzierung der Regelverjährung von dreißig (§ 195 BGB a.F.) auf drei Jahre (§ 195 BGB n.F.). Eine Vielzahl von zivilrechtlichen Verjährungsregeln außerhalb des BGB wurde bezüglich Fristenlänge und Verjährungsbeginn nicht mit in die Reform einbezogen. So beispielsweise auch § 68 StBerG a.F., der die Verjährung von Ersatzansprüchen gegen den Steuerberater regelt, § 51b BRAO a.F., die dementsprechende Regelung in der Anwaltshaftung und § 51a WPO a.F. für die Wirtschaftsprüferhaftung oder auch die Verjährungsbestimmungen im GmbH-Gesetz. Diese Vorschriften hat der Gesetzgeber in einem zweiten Reformschritt durch das "Gesetz zur Anpassung von Verjährungsvorschriften an das Gesetz zur Modernisierung des Schuldrechts" vom 9.12.2004 (Verjährungsanpassungsgesetz) dem neuen System angepasst. Dieses Verjährungsanpassungsgesetz ist am 15.12.2004 in Kraft getreten. Es stellt eine notwendige Ergänzung zur Schuldrechtsreform auf dem Gebiet des Verjährungsrechts dar. Im Rahmen dieser Arbeit wird die Verjährung der Schadenersatzansprüche gegen den Steuerberater nach altem und neuem Verjährungsrecht dargestellt. Es wird ausgeführt, welche Änderungen aufgrund welcher Reform eingetreten sind und wie das Aufeinandertreffen von alter und neuer Rechtslage geregelt wurde. Zuletzt werden in Kapitel E die Übergangsregelungen für die Primär- und Sekundärverjährung von alter zu neuer Rechtslage behandelt. Die Übergangsregelungen beziehen sich ausschließlich auf das Verjährungsanpassungsgesetz, da durch dieses die für die vorliegende Diplomarbeit relevanten Änderungen eingetreten sind.


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Product Details
  • ISBN-13: 9783954852338
  • Publisher: Igel Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3954852330
  • Publisher Date: 27 Nov 2014
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 127 gr


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Verjährung der Schadenersatzansprüche gegen den Steuerberater nach altem und neuem Verjährungsrecht
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Verjährung der Schadenersatzansprüche gegen den Steuerberater nach altem und neuem Verjährungsrecht
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