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Die Societas Europaea - gesellschaftsrechtliche und steuerrechtliche Aspekte
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ISBN10: 3656121311
ISBN13: 9783656121312
Publisher: Grin Verlag
Published: Feb 7 2012
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656121312
Publisher: Grin Verlag
Published: Feb 7 2012
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Projektarbeit aus dem Jahr 2012 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 1,75, Hochschule München, Sprache: Deutsch, Abstract: Erste Überlegungen zur Schaffung einer gemeinsamen europäischen Gesellschaftsform sind erstmals beim 34. Deutschen Juristentag 1926 in Köln zu Tage getreten1. Dieser Gedanke verdichtete sich erstmals im Jahre 1959 im Anschluss an die Verabschiedung der Römischen Verträge vom 25. März 19572. Die Erarbeitung einer gemeinsamen europäischen Gesellschaft erwies sich jedoch als sehr schwierig, so dass schlie lich erst im Rahmen des Europäischen Rats von Nizza im Jahre 2000 ein gemeinsamer Konsens gefunden werden konnte. Im Anschluss daran konnte die Verordnung über das Statut der Europäischen Aktiengesellschaft sowie die Richtlinie betreffend die Mitbestimmung der Arbeitnehmer am 8. Oktober 2001 verabschiedet werden. In Kraft getreten sind die beiden Richtlinien jeweils zum 8. Oktober 20043. Von nun an kann die Rechtsform der Societas Europaea (SE) europaweit gewählt werden. Eine Rechtsform stellt die von der jeweiligen Rechtsordnung aufgestellten rechtlichen Grundlagen zur Regelung der rechtlichen Struktur des Unternehmens dar. Sie regelt die rechtlichen Beziehungen zum Unternehmensumfeld, sowie die innere Organisation des Unternehmens4. Von der Einführung der SE versprachen sich die Europapolitiker Einsparungen an Transaktionskosten der europäisch agierenden Unternehmen. Mittels der SE soll für Unternehmen, die in mehreren europäischen Ländern tätig sind, eine einfachere Konzernstruktur gewählt werden können. Anstatt in jedem europäischen Tätigkeitsstaat eine eigene Tochtergesellschaft zu Gründen ist es nun möglich über Betriebsstätten in den jeweiligen Ländern tätig zu werden5.
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