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Niederlassungsfreiheit und grenzüberschreitende Sitzverlegungen von Kapitalgesellschaften: Gesicherter Rechtsbestand und offene Fragen
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ISBN10: 3668644829
ISBN13: 9783668644823
Publisher: Grin Verlag
Published: Feb 26 2018
Pages: 44
Weight: 0.15
Height: 0.11 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668644823
Publisher: Grin Verlag
Published: Feb 26 2018
Pages: 44
Weight: 0.15
Height: 0.11 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2017 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 14, Universität Osnabrück, Veranstaltung: Seminar zum Gesellschafts- und Kapitalmarktrecht, Sprache: Deutsch, Abstract: Die Mobilität von Gesellschaften im Wirtschaftraum der EU stellt eine Grundvoraussetzung für wirtschaftliches und unternehmerisches Handeln innerhalb Europas dar. Damit kommt der Frage der grenzüberschreitenden Sitzverlegung von Kapitalgesellschaften innerhalb der EU eine besonders bedeutende Rolle zu. Gegenstand dieser Arbeit ist die Darstellung der Möglichkeiten der grenzüberschreitenden Sitzverlegung von Kapitalgesellschaften unter Berücksichtigung der Niederlassungsfreiheit, wobei zwischen der rechtsformwahrenden Sitzverlegung und der Sitzverlegung unter gleichzeitigem Formwechsel unterschieden wird. Dabei soll dem Herausformwechsel einer deutschen Kapitalgesellschaft ein besonderes Gewicht beigemessen werden. Anhand der Rechtsprechung des EuGH und der deutschen Gerichte werden der aktuelle Rechtsbestand analysiert und offene Fragen identifiziert. Weiterhin soll auf die Schaffung einer Sitzverlegungsrichtlinie sowie die Verschmelzung als Alternative zur Sitzverlegung eingegangen werden. Au er Acht gelassen werden bei der Bearbeitung jegliche steuerrechtlichen Fragestellungen, da der Fokus auf das Europäische Gesellschaftsrecht im Zusammenspiel mit der Niederlassungsfreiheit sowie deren Auswirkungen auf das deutsche Recht gelegt werden soll.
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