£50.30

Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften Die Inkongruenz Zwischen Bewertungsstichtag Und Abfindung Ausgeschlossener Gesellschafter

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Last 35 days • 35 data points (No recent data available)

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£73.40 £47.99 £53.53 £59.08 £64.62 £70.17 £75.71 11 March 2026 19 March 2026 28 March 2026 05 April 2026 14 April 2026

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21 days · current 14 days 0 5 11 16 21 £50 £73 Days at Price

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Price range: £50 - £73

Price levels: 2 different prices over 35 days

Description

Im Gesellschaftsrecht stellt sich das Problem des Ausschlusses eines Gesellschafters sowohl im Personen- als auch im Kapitalgesellschaftsrecht. Für die oHG findet sich in § 140 HGB eine spezielle Regelung. Im GmbH-Recht wird die Ausschlussregelung der oHG (§ 140 HGB) entsprechend herangezogen. Im Aktienrecht findet sich mit §§ 327 a ff AktG die Möglichkeit, Minderheitsaktionäre zwangsweise auszuschließen (sogenanntes «Squeeze-Out»). Wird ein Gesellschafter ausgeschlossen, so stellt sich zunächst das Rechtsproblem der Bemessung der Abfindung, das regelmäßig eine Anteils- und Unternehmensbewertung erforderlich macht. Ein Problem ist ebenfalls, dass Bewertungsstichtag und Ausscheiden aus der Gesellschaft auseinander fallen und die Abfindung erst zu einem noch späteren Zeitpunkt ausbezahlt wird. Welche Rechte dem Auszuschließenden im Zeitraum zwischen Bewertungsstichtag und Ausscheiden - der sich über mehrere Jahre erstrecken kann - zustehen, ist gesetzlich nicht geregelt und umstritten. Die Arbeit befasst sich mit dieser Problematik, die sich gleichermaßen für die oHG, GmbH und AG stellt. Sie zeigt die gesellschaftsspezifisch bedingten Unterschiede auf und schlägt einen einheitlichen Lösungsansatz vor. Review «Die Dissertation 'Die Inkongruenz zwischen Bewertungsstichtag und Abfindung ausgeschlossener Gesellschafter' von Weber geht auf einen Aspekt des Gesellschaftsrechts ein, der in der Unternehmenspraxis von Personen- und Kapitalgesellschaften immer wieder zu Streitigkeiten im Gesellschafterkreis führt. Die Arbeit leistet durch die gelungene Gliederung und fundierte Recherche einen wichtigen Beitrag zum Stand der Forschung und bietet Anregungen für den Gesetzgeber zur Rechtsfortschreibung.» (steuern-buecher.de, 2014) About the Author Michael Wilhelm Weber studierte Rechtswissenschaften an der Universität Passau mit dem Schwerpunkt Steuer- und Gesellschaftsrecht. 2010 legte er dort das Erste juristische Staatsexamen ab. Die Promotion erfolgte 2012.

Product Specifications

Format
Hardcover
Domain
Amazon UK
Release Date
27 March 2013
Listed Since
02 April 2013

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No barcode data available

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