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Kontofuehrung in der Insolvenz (Instant Digital Access Code Only)
- Edition : 1st, 2017
- Author(s) : Thomas Kamm
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Kontofuehrung in der Insolvenz (Instant Digital Access Code Only)
- ISBN: 9783631725061
- SKU: 256331V
- Format: VitalSource eBook/PDF
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Dieses Buch befasst sich erstmals umfassend und systematisch mit der Kontoführung durch den (vorläufigen) Insolvenzverwalter bzw. Sachwalter in den verschiedenen Stadien und Ausprägungen des Insolvenzverfahrens. Der Autor stellt unter eingehender Analyse von Rechtsprechung und Literatur die rechtlichen Grundlagen sowie verschiedene, für die Praxis besonders bedeutsame Detailfragen dar, etwa die Voraussetzungen für die Nutzung von Treuhandkonten, Anderkonten und Schuldnerkonten als Verfahrenskonten. Weitere Schwerpunkte sind die Rechtsfolgen von Fehlüberweisungen, Kontopfändungen oder einer Amtsnachfolge. Ein besonderes Augenmerk gilt den notwendigen Anordnungen des Insolvenzgerichts sowie der Rechtsstellung des (vorläufigen) Sachwalters, insbesondere bei Ansichziehen der Kassenführung.