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Differenz- Und Existenzvernichtungshaftung in Der Aschenputtel-Gmbh
Hardcover
Series: Schriften Zum Gesellschafts-, Bilanz- Und Unternehmensteuerr, Book 33
ISBN13: 9783631791448
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Aug 29 2019
Pages: 218
Weight: 1.05
Height: 0.80 Width: 5.90 Depth: 8.30
Language: German
Werden innerhalb eines Konzerns Risiken und Chancen so ungleich verteilt, dass eine Gesellschaft weit überwiegend belastet und alleine nicht überlebensfähig ist, spricht man von einer Aschenputtel-Konstellation . Im Fall einer Insolvenz der risikobelasteten Gesellschaft stellt sich die Frage nach einer Haftung der Gesellschafter. Vor diesem Hintergrund entwickelt der Autor verschiedene Fallgruppen der Aschenputtel-Konstellation und überprüft diese in Hinblick auf eine mögliche Differenzhaftung und Existenzvernichtungshaftung der Gesellschafter. Dabei werden die Voraussetzungen und dogmatischen Hintergründe beider Haftungsinstitute und insbesondere Fragen der Unternehmensbewertung und der Grenzen der Dispositionsbefugnis von GmbH-Gesellschaftern näher betrachtet.
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