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Untreue durch Cash-Pooling im Konzern 9783631578421

Untreue durch Cash-Pooling im Konzern

ISBN-10: 3631578423
ISBN-13: 9783631578421
PUBLISHER: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
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Note: Not guaranteed to come with supplemental materials (access codes, CDs, DVDs)
Product Description: Der Tatbestand der Untreue geh#65533;rt zu den Risiken der Personen, die Leitungsmacht in Kapitalgesellschaften aus#65533;ben. Die BGH-Entscheidungen im Fall #65533;Bremer Vulkan#65533; haben den Blick auf eine potentielle Untreuerelevanz von konzernweiten Cash-Pooling-Systemen gelenkt. Ausgangspunkt sind die gesellschaftsrechtlichen Rahmenbedingungen f#65533;r den Abzug von Liquidit#65533;t aus dem Verm#65533;gen einer Kapitalgesellschaft. Auf dieser Grundlage erfolgt eine nach Konzernart und Rechtsform differenzierende Auseinandersetzung mit der Frage, ob die Leitungsorgane des herrschenden Unternehmens gegen#65533;ber den Tochtergesellschaften den Tatbestand der Untreue verwirklichen k#65533;nnen. Schwerpunktm#65533;#65533;ig werden Bestand und Umfang einer Verm#65533;gensbetreuungspflicht der Leitungsorgane des herrschenden Unternehmens im Besonderen und des Gesellschafters im Allgemeinen behandelt. In diesem Kontext werden die Verm#65533;gensinteressen einer Kapitalgesellschaft neu definiert und den Grenzen der Dispositionsbefugnis der Gesellschafter #65533;ber das Gesellschaftsverm#65533;gen gegen#65533;bergestellt. Das Ergebnis der Untersuchung erm#65533;glicht eine klare Abgrenzung zu strafrechtlich irrelevanten rein gesellschaftsrechtlichen Pflichtverletzungen.

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PAGES: 284
CATEGORY: Business & Economics, True Crime

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