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Eine Gruppe von deutschen Kennern des Rechts der Kapitalgesellschaften aus Wissenschaft und Praxis hat sich zusammengefunden, um Sinn und Nutzen des festen Kapitals und seiner einzelnen Elemente zu untersuchen. Im vorliegenden Band finden sich,neben einer Zusammenfassung der Ergebnisse, insgesamt 16 Einzeluntersuchungen zu Aspekten des Kapitals in Deutschland und seiner Bezüge zu angrenzenden Rechtsbereichen (z.B. Rechnungslegung, Insolvenz) sowie7 Berichte zum festen Kapital im Ausland (Frankreich, Großbritannien, Italien, Niederlande, Polen, Spanien und USA).
Inhaltsverzeichnis
Marcus Lutter: Legal capital of public companies in Europe - Executive summary of considerations by the expert group on "Legal Capital in Europe".
Part 1: Elements of Creditor Protection
Horst Eidenmüller/Barbara Grunewald/Ulrich Noack: Minimum Capital in the System of Legal Capital; Andreas Pentz/Hans-Joachim Priester/André Schwanna: Raising Cash and Contributions in Kind when forming a Company and for Capital Increases; Rüdiger Veil: Capital Maintenance - The regime of the Capital Directive versus Alternative Systems; Holger Fleischer: Disguised Distributions and Capital Maintenance in European Company Law; Susanne Kalss/Nikolaus Adensamer/Janine Oelkers: Director's Duties in the Vicinity of Insolvency - A comparative analysis with reports from Germany, Austria, Belgium, Denmark, England, Finland, France, Italy, the Netherlands, Norway, Spain and Sweden; Karsten Schmidt: Grounds for Insolvency and Liability for Delays in Filing for Insolvency Proceedings - Necessary Supplement to Capital Protection; Hanno Merkt/Gerald Spindler: Direct Liability of Controlling Parties (Piercing the Corporate Veil) and Related Legal Constellations; Tim Drygala: Directors Liability in the Member States of the European Union; Heribert Hirte/Tim Lanzius/Sebastian Mock: Director's disqualification and creditor protection; Jens Ekkenga/Walter Bayer: Fixed capital within the stock corporation law and its implication for minority and investor protection; Ulrich Huber/Mathias Habersack: Special Rules for Shareholder Loans (Part I): Which Consequences Would Arise For Shareholder Loans if the System of Legal Capital Should be Abolished? Christoph G. Paulus: Claw-back Rules and Creditors' Protection; Christoph Kuhner: The Future of Creditor Protection through Capital Maintenance Rules in European Company Law; Bernhard Pellens/Thorsten Sellhorn: Improving Creditor Protection through IFRS Reporting and Solvency Tests; Peter Mankowski: Does contract suffice to protect the creditors of a company and their interests?
Part 2: Single Country Reports
Great Britain Eva Micheler: England; Thomas Bachner: Creditor protection through insolvency law in England; France Isabelle Urbain-Parleani: Working Group on the Share Capital in Europe - French Answers to the Questionnaire; ItalyMassimo Miola: Legal Capital Rules in Italian Company Law and the EU Perspectives; Netherlands Harm-Jan de Kluiver/Stephan F. G. Rammeloo: Capital and Capital Protection in The Netherlands: A Doctrine in Flux; SpainJosé Miguel Embid Irujo: Capital Protection in Spanish Company Law; Poland Andrzej Kidyba/Stanislaw Soltysinski/Andrzej Szumánski: A Report on Selected Aspects of Legal Capital under Polish Code of Commercial Companies; USA Richard A. Booth: Capital Requirements in United States Corporation Law; Andreas Engert: Life Without Legal Capital: Lessons from American Law.
Index
Über den Autor / die Autorin
Marcus Lutter, Zentrum für Europäisches Wirtschaftsrecht der Universität Bonn
