Vermögenstransfer und Haftung
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Den Ausgangspunkt der Arbeit bildet die Frage, in welchem Umfang die "Universalsukzession kraft Rechtsgeschäft" für den Unternehmensverkehr nutzbar gemacht werden kann. Aktueller Anlass der Untersuchung sind die durch das deutsche Umwandlungsgesetz von 1994 - sowie auf rechtsvergleichender Ebene das Schweizer Fusionsgesetz aus dem Jahre 2003 und das österreichische Unternehmensgesetzbuch aus dem Jahre 2007 - eröffneten Gestaltungsmöglichkeiten.
Unter Berücksichtigung des Systems der Verfügungsgeschäfte nach dem Bürgerlichen Gesetzbuch, wird der Versuch einer Gesamtdarstellung sämtlicher universalsukzessiver Übertragungstatbestände unternommen. Dabei wird die Möglichkeit aufgezeigt, die handelsrechtlichen Vorschriften der 25 ff. HGB als Pendant zu den umwandlungsrechtlichen Instituten der Spaltung und Vermögensübertragung aufzufassen.
Einen weiteren Schwerpunkt bilden ferner die Auswirkungen auf den Bereich des Schuldrechts. Auf der Grundlage der verschiedenen universalsukzessiven Übertragungstatbestände können Schuldverhältnisse grundsätzlich frei, d.h. ohne Zustimmung des betroffenen Vertragspartners, übertragen werden. Nachgegangen wird den Grenzen einer solchen "freien" Übertragbarkeit, der Funktion der Spaltungshaftung, wie auch den möglichen leistungsstörungsrechtlichen Implikationen einer Rechtsübertragung im Wege der Universalsukzession.
Johannes W. Flume, Universität zu Köln.
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