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Abgabenzahlungspflicht und Zahlungsverbot bei Insolvenzreife der AG und GmbH (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Nicolas Rossbrey
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Abgabenzahlungspflicht und Zahlungsverbot bei Insolvenzreife der AG und GmbH (Instant Digital Access Code Only)
- ISBN: 9783631656396
- SKU: 256525V
- Format: VitalSource eBook/ePub
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Der Autor untersucht die Streitfrage, ob der Geschäftsleiter einer insolvenzreifen AG oder GmbH deren Abgabenpflichten erfüllen muss oder ob ihm dies umgekehrt gemäß §§ 92 Abs. 2 AktG, 64 Satz 1 GmbHG verboten ist. Der Darstellung der wechselhaften Rechtsprechung und der wissenschaftlichen Diskussion zu dieser Frage folgt eine kritische Untersuchung der heute herrschenden Meinung. Darauf aufbauend entwickelt der Autor ein eigenes Konzept, um das Verhältnis von Zahlungsverbot und Zahlungspflicht zu ordnen. Dabei befasst er sich auch eingehend mit den Rechtsfolgen verbotener Zahlungen.