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Die Gelegenheitsgesellschaft: Ihre Rechtsgrundsätze Und Ihre Besteuerung by Otto Bick

Die Gelegenheitsgesellschaft: Ihre Rechtsgrundsätze Und Ihre Besteuerung

by Otto Bick
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Book cover type: Paperback
  • ISBN13: 9783322983411
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 129
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1957
  • Item Weight: 168 grams
  • BISAC Subject(s): Economics / General

Im Schrifttum wird der Gelegenheitsgesellschaft nur ein kleiner Raum gewidmet. Man begnügt sich durchweg damit, im Zuge der Darstellung der Gesellschaft bürgerlichen Rechts in einem kurzen Abschnitt auf sie einzugehen. Damit wird man jedoch der Bedeutung, die sie in der gesellschaftlichen Praxis hat, nicht im geringsten gerecht. Aus diesem Grunde wird hier der Versuch unternommen, die insofern bestehende Lücke zu schlie en, indem wir uns bemühen, nicht nur eine Darstellung ihrer Rechtsgrundsätze und ihrer Besteuerung zu geben, sondern darüber hinaus im Rahmen dieser Aufgabenstellung die wirtschaftlich bedeutsamen Gesichtspunkte, die nicht zuletzt in einer umfangreichen praktischen Erfahrung gewonnen wurden, zu berücksichtigen. Die Arbeit dürfte dadurch wesentlich an Geschlossen- heit gewinnen, so da - wie wir hoffen - nicht allein ein Beitrag zur Theorie der Gelegenheitsgesellschaft geleistet wird, wir vielmehr es auch der gesellschaftlichen Praxis ermöglichen, daraus eine jedem Einzelfall angepa te Gestaltung der Gesellschaft abzuleiten, und zwar rein rechtlich ebenso wie steuerlich und wirtschaftlich.

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