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Die Haftungsverfassung der Partnerschaftsgesellschaft mit beschraenkter Berufshaftung
Hardcover
Series: Schriften Zum Gesellschafts-, Bilanz- Und Unternehmensteuerr, Book 26
ISBN13: 9783631725054
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Oct 31 2017
Pages: 264
Weight: 1.16
Height: 0.81 Width: 5.83 Depth: 8.27
Language: German
Die Partnerschaftsgesellschaft mit beschränkter Berufshaftung (PartG mbB) als jüngste Erweiterung des deutschen Gesellschaftsrechtssystems bildet den (vorläufigen) Schlusspunkt eines über Jahrzehnte dauernden gesetzgeberischen Bemühens, Freiberuflern eine geeignete Rechtsform für die gemeinsame Berufsausübung zur Verfügung zu stellen. Der Autor untersucht umfassend die Haftungsverhältnisse der PartG mbB und ob es dem Gesetzgeber gelungen ist, dem Bedürfnis von Freiberuflern nach einer Haftungsbegrenzung kraft Rechtsform, genauer in Form einer Personengesellschaft, gerecht zu werden. Da jede haftungsbeschränkte Rechtsform eine Belastung des Rechtsverkehrs bedeutet, zeigt der Autor ferner auf, ob der Gesetzgeber bei der PartG mbB ein angemessenes Gläubigerschutzkonzept implementiert hat.
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