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Das Eigenkapitalersatzrecht der GmbH by Gröneweg, Doris

Das Eigenkapitalersatzrecht der GmbH

by Doris Gröneweg
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Book cover type: Paperback
  • ISBN13: 9783838616919
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 106
  • Original Price: GBP 66.5
  • Language: German
  • Edition: N/A
  • Item Weight: 150 grams
  • BISAC Subject(s): General

Inhaltsangabe: Einleitung: Unter welchen Voraussetzungen und mit welchen Folgen werden Gesellschafterleistungen (Darlehen, Nutzungsüberlassungen, Bürgschaften, Finanzplankredite etc.) im Falle einer Krise wie Eigenkapital behandelt? Unter Berücksichtigung der historischen Entwicklung wird der aktuelle Stand der Rechtsprechung nachgezeichnet. Die Konsequenzen für Sanierung, Insolvenzverfahren und Einzelzwangsvollstreckung werden herausgearbeitet. Der Abschlu wird durch einen Blick auf die aktuelle Rechtslage nach der Novellierung des 32 a GmbHG zum 1.1.99 gebildet. Auszug aus dem Gutachten: "Das komplexe Thema wird gut strukturiert und schwerpunktabgewogen aufbereitet, wobei die klare Sprache und die Einbeziehung von illustrierenden Beispielen das Verständnis auch für komplexe und dogmatisch anspruchsvolle Problembereiche erleichtert. Auf diese Weise gelingt es der Verfasserin, trotz bestehender Detailgenauigkeit und Tiefgang in der Argumentationsdichte, dem Leser ein umfassendes und abgerundetes Gesamtbild der Thematik zu verschaffen.". Inhaltsverzeichnis: Inhaltsverzeichnis: AbkürzungsverzeichnisIV 1.Einleitung1 2.Grundbegriffe der Unternehmensfinanzierung2 2.1.Die Funktionen des Eigenkapitals2 2.2.Finanzierungsfreiheit und Finanzierungsverantwortung3 2.3.Die nominelle und materielle Unterkapitalisierung3 3.Die Entwicklung des Eigenkapitalersatzrechts bis 19984 3.1.Die Vorstellungen des Gesetzgebers und die Rechtsprechung bis 19394 3.2.Die Rechtsfortbildung des BGH6 3.2.1.Die Sanktionsansätze der Nachkriegszeit6 3.2.2.Die Legitimation der Umqualifizierung7 3.2.2.1.Venire contra factum proprium7 3.2.2.2.Der Gläubigerschutz8 3.2.2.3.Die Finanzierungs(-folgen)verantwortung der Gesellschafter9 3.2.2.4.Die Konsequenzen der Unbestimmtheit10 3.2.3.Die Tatbestandsvoraussetzungen10 3.2.3.1.Die Gesellschafterstellung10 3.2.3.2.Die Darlehensgewährung oder das "Stehenlassen"12 3.2.3.3.Die Krisensituation13 3.2.3.4.Unterbilanz oder Überschuldung durc

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