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Finanzielle Unterstuetzungsleistungen der Aktiengesellschaft zugunsten ihrer Aktionaere
Hardcover
Series: Schriften Zum Gesellschafts-, Bilanz- Und Unternehmensteuerr, Book 31
ISBN13: 9783631774472
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Feb 28 2019
Pages: 398
Weight: 1.48
Height: 1.00 Width: 5.83 Depth: 8.27
Language: German
Die Verselbständigung der juristischen Person geht bei der Aktiengesellschaft so weit, dass die Gesellschaft sogar ihr eigenes Mitglied werden kann. Da liegt es nicht fern, dass sie auch Dritten dabei helfen kann, ihr Mitglied zu werden (sogenannte Financial Assistance). Rechtlich kann dies nicht unbegrenzt zulässig sein. Im Fokus der vom Autor vorgelegten Abhandlung stehen 71a und 57 AktG, welche er sowohl im transaktionsmotivierten als auch im unternehmerisch motivierten Kontext beleuchtet. Einen besonderen Schwerpunkt bildet die Untersuchung der Financial Assistance in Verschmelzungssachverhalten. Ausgangspunkt dieser Untersuchung ist die sogenannte Babcock-Borsig/HDW -Entscheidung des OLG Düsseldorf.
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