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Related Party Transactions Im Lichte Der Aktionaersrechterichtlinie - Die Auswirkungen Der Aktionaersrechterichtlinie Auf Das Deutsche Aktien(konzern)
Hardcover
Series: Zivilrechtliche Schriften, Book 76
ISBN13: 9783631838716
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Mar 24 2021
Pages: 336
Weight: 1.21
Height: 0.75 Width: 5.83 Depth: 8.27
Language: German
Related Party Transactions ist die Gefahr immanent, dass sich nahe stehende Personen oder Unternehmen mittels ihrer Einwirkungsmöglichkeiten auf die Gesellschaft deren Vermögensgüter aneignen. Um dieser Gefahr zu begegnen, hat der Unionsgesetzgeber im Mai 2017 eine Änderungsrichtlinie zur Aktionärsrechterichtlinie beschlossen. Die Verfasserin hat den Umstand zum Anlass genommen, die Umsetzungsmöglichkeiten in deutsches Recht auszumessen und kritisch zu würdigen. Hierfür hat sie den Reformbedarf für das deutsche Recht herausgearbeitet und auf dieser Grundlage mögliche Reformansätze für den faktischen Konzern entwickelt. Schlie lich werden die vom deutschen Gesetzgeber implementierten Regelungen zu Related Party Transactions mit den Reformansätzen abgeglichen und bewertet.
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