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Die Investmentkommanditgesellschaft im Spannungsfeld zwischen klassischem Personengesellschafts- und Investmentrecht: Unterform der gesetzestypischen
Paperback
Series: Europaeische Hochschulschriften Recht, Book 6117
ISBN13: 9783631800195
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Sep 10 2019
Pages: 278
Weight: 0.80
Height: 0.60 Width: 5.70 Depth: 8.20
Language: German
Der Gesetzgeber hat die Investmentkommanditgesellschaft nicht nur als investmentrechtliche Organisationsform etabliert, er ordnet sie auch als eine Unterart der handelsrechtlichen Kommanditgesellschaft (KG) den Personenhandelsgesellschaften zu. Mit dem Hinweis auf die Vornahme von lediglich erforderlichen Abweichungen behauptet der Gesetzgeber, dass die gesetzestypische KG identitätswahrend in das investmentrechtliche Systemgefüge eingebunden ist. Mit anderen Worten: Die durch das KAGB geschaffenen Modifikationen führen zu keiner Entfremdung, die die Eigenschaft der InvestmentKG als HGB-KG in Frage stellen würde. Die vorliegende Arbeit misst den Gesetzgeber an dieser Einschätzung, wobei insbesondere das Spannungsverhältnis zwischen Personen- und Kapitalgesellschaftsrecht aufgegriffen wird.
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