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Insolvenzantragstellung Wegen Drohender Zahlungsunfaehigkeit - Ein Geeignetes Instrument Zur Ermoeglichung Einer Fruehzeitigen Sanierung?
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 22
ISBN13: 9783631873540
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jun 28 2022
Pages: 562
Weight: 1.81
Height: 1.25 Width: 5.83 Depth: 8.27
Language: German
Der Autor untersucht unter Berücksichtigung der Neuerungen durch das SanInsFoG, ob die mit der drohenden Zahlungsunfähigkeit i. S. d. 18 InsO verbundenen rechtspolitischen Ziele des Gesetzgebers erreicht wurden.
Dabei nimmt er zu bisher wenig beachteten Rechtsfragen im Zusammenhang mit den Eröffnungsgründen nach 17 ff. InsO Stellung, entwickelt eine eigene Prüfungssystematik für den Tatbestand des 18 InsO und unterbreitet einen Reformvorschlag zur Ablösung des 19 InsO. Er beleuchtet die bestehenden Anreize für eine frühzeitige Verfahrenseinleitung mit Fokus auf die gesetzlichen Sanierungsinstrumente sowie die Konkurrenzsituation zum StaRUG und unterbreitet für klärungsbedürftige Einzelfragen Lösungsvorschläge.
Der Autor stellt fest, dass de lege lata kaum geeignete Anreize zur Förderung einer Verfahrenseinleitung bereits bei drohender Zahlungsunfähigkeit vorhanden sind und der Gesetzgeber daher das mit 18 InsO verfolgte Ziel nach wie vor verfehlt. Anschlie end präsentiert er konkrete Vorschläge zur Weiterentwicklung des geltenden Rechts de lege ferenda.
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