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Die Mehrheitsentscheidung ueber die Gewinnthesaurierung im Personenhandelsgesellschaftskonzern (Instant Digital Access Code Only)
- Edition : 1st, 2013
- Author(s) : Michael Knott
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Die Mehrheitsentscheidung ueber die Gewinnthesaurierung im Personenhandelsgesellschaftskonzern (Instant Digital Access Code Only)
- ISBN: 9783631647516
- SKU: 257194V
- Format: VitalSource eBook/PDF
- Instant Access!
Die Arbeit befasst sich mit dem gesellschaftsrechtlichen Minderheitenschutz in der Personenhandelsgesellschaft bei der Entscheidung über die Gewinnthesaurierung. Sie setzt sich im ersten Schritt mit den vertragsrechtlichen Grundlagen der Mehrheitsmacht auseinander. Wichtigste Erkenntnis ist, dass die Entscheidung über die Gewinnthesaurierung nicht kernbereichsrelevant ist. Im Anschluss werden die Treuepflichtschranken für die Stimmrechtsausübung in Abweichung von der herrschenden Meinung verschärft. Im zweiten Teil der Untersuchung wird die Entscheidung in die Unternehmensgruppe verlagert. Dort werden die Grenzen zulässiger Einflussnahme in Anlehnung an die Rechtsprechung zum Bezugsrechtsausschluss im Kapitalgesellschaftsrecht präzisiert.