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This contribution offers a presentation focused on the practical
procedure of forming a Societas Europaea (a oeSEa: European
Company) and the related issues. Legal literature and case law are
examined and challenged from the perspective of the practitioner
concerned with the quickest possible and most efficient practical
application. Special attention is directed toward the suitability
of the SE for mid-sized companies. Tax matters are only marginally
considered. The SE is principally a European influenced stock
corporation (AG: Aktiengesellschaft) and therefore, also a
marketable stock company allowing for crossover company mergers and
the change of the company's registered seat. At its formation,
special features pertaining to employee participation are also to
be taken into account. For this reason, the SE is also called the a
oeEuropean stock corporationa .
Die Entwicklung der elektronischen Kommunikation gehoert zu den
groessten Veranderungen der letzten Jahre. Der E-Commerce weist
stark steigende Umsatzzahlen auf. Dementsprechend gewinnt die
Verwendung elektronischer Dokumente als Beweismittel im
Zivilprozess zunehmend an Bedeutung. Der Gesetzgeber hat hierzu
neue Regelungen in BGB und ZPO eingefugt. Die Darstellung
unterzieht diese AEnderungen einer kritischen Wurdigung und zeigt
auf, dass elektronische Dokumente richtigerweise als Urkunden
verstanden werden mussen.
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