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Kontofuehrung in der Insolvenz: Schuldner- und Treuhandkonto im Vergleich
Hardcover
Series: Schriftenreihe Des Centrum Fuer Deutsches Und Europaeisches, Book 15
ISBN13: 9783631725061
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Sep 12 2017
Pages: 277
Weight: 1.07
Height: 0.69 Width: 5.83 Depth: 8.27
Language: German
Dieses Buch befasst sich erstmals umfassend und systematisch mit der Kontoführung durch den (vorläufigen) Insolvenzverwalter bzw. Sachwalter in den verschiedenen Stadien und Ausprägungen des Insolvenzverfahrens. Der Autor stellt unter eingehender Analyse von Rechtsprechung und Literatur die rechtlichen Grundlagen sowie verschiedene, für die Praxis besonders bedeutsame Detailfragen dar, etwa die Voraussetzungen für die Nutzung von Treuhandkonten, Anderkonten und Schuldnerkonten als Verfahrenskonten. Weitere Schwerpunkte sind die Rechtsfolgen von Fehlüberweisungen, Kontopfändungen oder einer Amtsnachfolge. Ein besonderes Augenmerk gilt den notwendigen Anordnungen des Insolvenzgerichts sowie der Rechtsstellung des (vorläufigen) Sachwalters, insbesondere bei Ansichziehen der Kassenführung.
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