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Kapitalerhaltung Und Spaltung: Ein Leitfaden Fuer Theorie Und Praxis
Paperback
Series: Europaeische Hochschulschriften / European University Studie, Book 3094
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ISBN13: 9783631527740
Publisher: Peter Lang
Published: Oct 12 2004
Pages: 192
Language: German
Das Buch stellt die Frage nach Umfang und Anwendung des in der österreichischen Gesetzgebung etablierten Summengrundsatzes bei solchen Transaktionen, die nach herrschender Ansicht nicht von diesem erfasst sind. Im Einzelnen werden die Kapitalerhaltungsregelungen der Spaltung zur Neugründung und der Spaltung zur Aufnahme mit der österreichischen Praxis verglichen. Es zeigt sich, dass die Erarbeitung eines stimmigen Konzeptes des Kapitalerhaltungsschutzes und damit verbunden eine harmonisierende Beurteilung der Spaltung zur Neugründung und der Spaltung zur Aufnahme aus systematischen Gründen geboten ist.
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