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Konzernentflechtung. Verlustausgleichsansprüche bei Ende des Vertragskonzerns
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ISBN10: 3668266271
ISBN13: 9783668266278
Publisher: Grin Verlag
Published: Aug 12 2016
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668266278
Publisher: Grin Verlag
Published: Aug 12 2016
Pages: 52
Weight: 0.18
Height: 0.12 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2015 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 14, Universität Leipzig (Juristenfakultät), Veranstaltung: Seminar: Aktuelle Entwicklungen im Aktienrecht, Sprache: Deutsch, Abstract: Die Beendigung des Vertragskonzerns geht nicht selten mit Problemen und Konflikten einher und erfordert insoweit besondere Aufmerksamkeit. Unterschiedliche Interessen von Mehrheitsgesellschaftern und Minderheitsgesellschaftern sowie Gläubigern treten spätestens bei Vertragsende offen zutage. Wohl und Wehe der verbundenen Unternehmen hängen während der Vertragslaufzeit ma geblich von einer verständigen Realisierung ihrer Unternehmensverbindung und bei ihrer Beendigung von einer sorgfältigen Abwicklung ab. Hierbei rückt der Verlustausgleichsanspruch des abhängigen Unternehmens gegenüber des herrschenden Unternehmens in den Vordergrund. Der Autor zeigt auf, wo die lex lata hinter ihrem eigenem Schutzanliegen - umfassender Gläubiger- und Minderheitenschutz - zurückbleibt und welche Ma nahmen erforderlich sind, um die mannigfaltigen, gegensätzlichen Interessen behutsam auszugleichen. Dabei stellt er zunächst die unterschiedlichen Konzernstrategien und Beendigungsgründe dar und analysiert sodann das bestehende Schutzsystem der 300 ff. AktG sowie im Speziellen den Verlustausgleichsanspruch der Untergesellschaft. Schlie lich werden die in Rechtsprechung und Lehre diskutierten Kompensationsansätze vorgestellt und - unter Beachtung des vom Autor entwickelten Phänomens des Schutzparadoxons - einer kritischen Würdigung unterzogen.
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