|
Showing 1 - 25 of
34 matches in All Departments
|
§§ 724-802l (Hardcover, 4th ed.)
Christoph G. Paulus, David-Christoph Bittmann, Frank Spohnheimer, Rolf a Schütze, Stefan Smid
|
R7,902
Discovery Miles 79 020
|
Ships in 12 - 17 working days
|
The insolvency law is one of the core components of the
comprehensive body of legislation that ensures the confidence of
the legal community in a legal system. It regulates the conditions
of widespread debtor liability and at the same time defines the
framework within which creditors can expect their rights to be
preserved through a reorganization and recapitalization of the
indebted company. The actual effect of the insolvency law does not
end at a country's borders. Insolvency proceedings are structured
according to the right to have universally applicable validity.
Joint legislation on cross-border insolvency proceedings is now in
effect in the form of intrastate legislation in almost all member
states of the European Union. This shared European legislation is
impacting intrastate reform processes and influencing the
insolvency legislation. Furthermore, the intrastate legislation is
being influenced by the UNCITRAL-Model law. Academic debate is
increasingly concerned with the convergence movement that has been
triggered as a result. Practical applications require legal
dogmatic clarification of the increasingly complex regulations of
insolvency legislation, and information on structures and problems
of foreign European and extra-European insolvency laws, as well as
and in particular with regard to its interaction with German laws.
The DZWIR publication series is a forum of these discussions. It is
being published as a series of monographic examinations of
fundamental questions on German, European and international
insolvency legislation. As such, this series contributes to the
legal dogmatic clarification of disputes as well as to the
promotion of European integration of national insolvency
legislation.
Dieses Buch beschaftigt sich mit Insolvenzfallen, bei denen die
Insolvenzmasse zu einem Zeitpunkt der Verfahrensabwicklung
allenfalls die Kosten des Insolvenzverfahrens deckt. Diese Lage
tritt vielfach auf und gehoert zu den Standardproblemen, mit denen
sich Insolvenzverwalter und Berater auseinandersetzen mussen.
Rechtsdogmatische Stimmigkeit und Praxisorientierung verbinden sich
bei den vorgeschlagenen Loesungen. Bei Eintritt der Massearmut -
der Massebedurftigkeit gem. 207 InsO oder der Masseunzulanglichkeit
nach den 208 ff. InsO - hat die hoechstrichterliche Rechtsprechung
das Verfahren von einer Notabwicklung hin zu einer besonderen Form
der Insolvenzverwaltung mit dem Ziel entwickelt, dem
Insolvenzverwalter eine optimale Verwertung der Masse zu
ermoeglichen und dabei seine Haftungsrisiken zu verringern. Dabei
stehen die Risiken im Vordergrund, die bei einer Fortfuhrung des
insolvenzschuldnerischen Betriebes auftreten. Besonderes Augenmerk
wird auf die Moeglichkeiten einer Verfahrensgestaltung durch
Insolvenzplane nach 210a InsO gelegt. Die Massebedurftigkeit
(Massearmut i.e.S.) gem. 207 InsO wird in ihren Voraussetzungen und
Rechtsfolgen fur die Abwicklung des Verfahrens eingehend
dargestellt und dabei insbesondere die Handlungsmoeglichkeiten des
Insolvenzverwalters beleuchtet. Der Schwerpunkt der Darstellung
liegt bei der Behandlung der Masseunzulanglichkeit gem. 208 ff.
InsO. Aus den dabei behandelten Fragen sind hervorzuheben:
Voraussetzungen der Anzeige der Masseunzulanglichkeit; Ermessen des
Insolvenzverwalters bei der Wahl des Zeitpunktes der Anzeige
Prozessuale Wirkungen der Anzeige auf die Rechtsdurchsetzung der
Masseglaubiger Probleme einer zweiten Masseunzulanglichkeit und
deren Auswirkung auf die Rechtsstellung der Neumasseglaubiger
Verjahrung von Masseforderung nach Wiederherstellung der
Massesuffizienz Insolvenzplane bei Masseunzulanglichkeit Fragen der
Haftung des Insolvenzverwalters: Verhaltnis der Haftungstatbestande
der 60 und 61 InsO
This publication is based on presentations given at the 4th
Insolvency Law Symposium in Kiel (Germany) on current issues of
German and international insolvency law. The following topics were
addressed: the history of insolvency law; the insolvency court's
supervision of the insolvency administrator; set-off options
relating to tax claims; delayed distribution proceedings;
insolvency and the English limited; insolvency appeals and the
European Insolvency Regulation; international jurisdiction and
conflict of laws.
The ESUG (Law for the Further Facilitation of the Restructuring of
Enterprises) has induced a profound change in insolvency law. The
rulings of the German Supreme Court (BGH)have had a profound impact
onthe dogmatic content of the German Insolvency Act. The book goes
on to explain court interpretations (mostly by the Supreme Court)
of the provisions of the German Insolvency Law that is still in
force.
The Wieczorek/Schutze commentary covers German law of Civil
Procedure (ZPO). The third edition comprises 13 volumes plus an
index volume and includes 12,800 pages of detailed and
comprehensive information on the law of civil procedure. Alongside
the ZPO and EGZPO (Introductory Law to the Law of Civil Procedure)
the international Law of Civil Procedure, including the new 11th
book of the ZPO, as well as Judicature Law and its introductory law
are covered. Alongside questions of jurisdiction the commentaries
particularly consider service in the EU member states of judicial
and extrajudicial documents and the European Law of Civil
Procedure. The commentary is tailored to meet the demands and
requirements of civil law practitioners. The team of authors
includes judges, lawyers and professors. Twelve volumes of the
third edition have so far been published. The edition will be
completed mid-2009.
The insolvency law is one of the core components of the
comprehensive body of legislation that ensures the confidence of
the legal community in a legal system. It regulates the conditions
of widespread debtor liability and at the same time defines the
framework within which creditors can expect their rights to be
preserved through a reorganization and recapitalization of the
indebted company. The actual effect of the insolvency law does not
end at a country's borders. Insolvency proceedings are structured
according to the right to have universally applicable validity.
Joint legislation on cross-border insolvency proceedings is now in
effect in the form of intrastate legislation in almost all member
states of the European Union. This shared European legislation is
impacting intrastate reform processes and influencing the
insolvency legislation. Furthermore, the intrastate legislation is
being influenced by the UNCITRAL-Model law. Academic debate is
increasingly concerned with the convergence movement that has been
triggered as a result. Practical applications require legal
dogmatic clarification of the increasingly complex regulations of
insolvency legislation, and information on structures and problems
of foreign European and extra-European insolvency laws, as well as
and in particular with regard to its interaction with German laws.
The DZWIR publication series is a forum of these discussions. It is
being published as a series of monographic examinations of
fundamental questions on German, European and international
insolvency legislation. As such, this series contributes to the
legal dogmatic clarification of disputes as well as to the
promotion of European integration of national insolvency
legislation.
The present conference volume is based on lectures that were given
on May 19/20, 2006 at the symposium of the Hanns-Martin
Schleyer-Stiftung in Kiel on questions of German and international
insolvency law. The focus was on examining questions on preparing
the insolvency proceedings through the insolvency court, creditors,
debtors and temporary administrators, on problems of transnational
insolvency proceedings, in particular in interaction with
arbitration proceedings, and the insolvency of local authorities.
The insolvency law is one of the core components of the
comprehensive body of legislation that ensures the confidence of
the legal community in a legal system. It regulates the conditions
of widespread debtor liability and at the same time defines the
framework within which creditors can expect their rights to be
preserved through a reorganization and recapitalization of the
indebted company. The actual effect of the insolvency law does not
end at a country's borders. Insolvency proceedings are structured
according to the right to have universally applicable validity.
Joint legislation on cross-border insolvency proceedings is now in
effect in the form of intrastate legislation in almost all member
states of the European Union. This shared European legislation is
impacting intrastate reform processes and influencing the
insolvency legislation. Furthermore, the intrastate legislation is
being influenced by the UNCITRAL-Model law. Academic debate is
increasingly concerned with the convergence movement that has been
triggered as a result. Practical applications require legal
dogmatic clarification of the increasingly complex regulations of
insolvency legislation, and information on structures and problems
of foreign European and extra-European insolvency laws, as well as
and in particular with regard to its interaction with German laws.
The DZWIR publication series is a forum of these discussions. It is
being published as a series of monographic examinations of
fundamental questions on German, European and international
insolvency legislation. As such, this series contributes to the
legal dogmatic clarification of disputes as well as to the
promotion of European integration of national insolvency
legislation.
This volume offers a comprehensive presentation of European
insolvency law and considers questions relating to the cross-border
insolvency proceeding. Due to the European Insolvency Regulation
(EIR), the issues arising from the cross-border insolvency
proceeding are no longer purely academic matters but are now
present in the European area and have become problematic for
professionals dealing with the application and interpretation of
Community insolvency law.
Die Arbeit untersucht moegliche Befangenheiten eines
Insolvenzverwalters. Dies ist von grosser Bedeutung, da auf den
Insolvenzverwalter als zentrale Person des Verfahrens eine Vielzahl
gegenlaufiger Interessen prallen. Die Arbeit leitet dabei den
Unabhangigkeitsbegriff ab und pruft zentrale Fallgestaltungen. In
bestimmten Fallgestaltungen ist die Wahrung des
Unabhangigkeitserfordernisses stets von grossem Diskussionsbedarf.
Anhand der aufgezeigten Leitfaden koennen fur diese Konstellationen
Richtlinien zur Beurteilung der Unabhangigkeit des
Insolvenzverwalters im konkreten Fall hergeleitet werden.
Ausgangspunkt ist eine Entscheidung des BFH aus 2015, wonach der
Zwangsverwalter die Einkunfte aus Vermietung der im
Zwangsverwaltungsverfahren beschlagnahmten Grundstucke zu erklaren
und die anteilige Einkommensteuerschuld zu entrichten hat. Im
Insolvenzverfahren ist es Praxis, dass der Insolvenzverwalter fur
den seiner Verwaltungs- und Verfugungsbefugnis unterliegenden Teil
des Schuldnervermoegens Teilsteuererklarungen abgibt und die
entsprechenden Steuerbetrage entrichtet. Diese Arbeit befasst sich
mit der Problematik, wie die durch Insolvenzeroeffnung oder
Anordnung der Zwangsverwaltung eintretende Trennung von
Vermoegensspharen und die damit verbundene Notwendigkeit der
Aufteilung der einheitlichen Einkommensteuerschuld abgabenrechtlich
umzusetzen ist.
The insolvency law is one of the core components of the
comprehensive body of legislation that ensures the confidence of
the legal community in a legal system. It regulates the conditions
of widespread debtor liability and at the same time defines the
framework within which creditors can expect their rights to be
preserved through a reorganization and recapitalization of the
indebted company. The actual effect of the insolvency law does not
end at a country's borders. Insolvency proceedings are structured
according to the right to have universally applicable validity.
Joint legislation on cross-border insolvency proceedings is now in
effect in the form of intrastate legislation in almost all member
states of the European Union. This shared European legislation is
impacting intrastate reform processes and influencing the
insolvency legislation. Furthermore, the intrastate legislation is
being influenced by the UNCITRAL-Model law. Academic debate is
increasingly concerned with the convergence movement that has been
triggered as a result. Practical applications require legal
dogmatic clarification of the increasingly complex regulations of
insolvency legislation, and information on structures and problems
of foreign European and extra-European insolvency laws, as well as
and in particular with regard to its interaction with German laws.
The DZWIR publication series is a forum of these discussions. It is
being published as a series of monographic examinations of
fundamental questions on German, European and international
insolvency legislation. As such, this series contributes to the
legal dogmatic clarification of disputes as well as to the
promotion of European integration of national insolvency
legislation.
Der Autor untersucht die Verjahrung von Masseverbindlichkeiten und
die Spannungslagen zwischen Rechtsverfolgung der Masseglaubiger und
ordnungsgemasser Masseverwaltung. Er setzt sich mit den
verschiedenen Arten der Masseverbindlichkeiten, deren
Geltendmachung und Verjahrung sowie dem Greifen von
Hemmungstatbestanden auseinander und grenzt sie zu Massekosten und
Insolvenzforderungen hin ab. Nach Auslegung und unter
Berucksichtigung von Treu- und Glauben kommt er zu dem Ergebnis,
dass Masseverbindlichkeiten ausserhalb des Insolvenzverfahrens
geltend zu machen sind und i.d.R. nach den allgemeinen
zivilrechtlichen Regelungen verjahren und ermittelt Ausnahmen. Der
Autor stellt die Pflicht des Insolvenzverwalters, sich auf die
eingetretene Verjahrung zu berufen, fest.
Der Band der auf dem X. Kieler Insolvenzrechtlichen Symposium
gehaltenen Vortrage deckt das Feld des gesamten Insolvenzrechts ab:
Von praktisch hoechst bedeutsamen Zustandigkeitsfragen
internationalen europaischen Insolvenzrechts bei
grenzuberschreitenden Insolvenzen, dem bislang noch nicht
ausgeleuchteten Recht der Genussrechte in der Insolvenz uber
insolvenzstraf- und insolvenzsteuerrechtliche Probleme, das
insolvenzrechtliche Vergutungsrecht, das Gegenstand heftiger
Diskussionen ist, nur scheinbar ausdiskutierte Fragen der Aus- und
Absonderungsrechte bis hin zu Fragen des Verhaltnisses von
Insolvenzrecht und Gesellschaftsrecht reicht der Bogen der Themen,
die verhandelt worden sind.
Die Stimmrechte gemass 77 InsO sind Ausdruck und Mittel der
Glaubigerautonomie, welche das Insolvenzverfahren massgeblich
pragt. Um die bestmoegliche Befriedigung der Glaubigerinteressen zu
gewahrleisten, gilt im Verfahren jedoch ebenfalls der
Beschleunigungsgrundsatz, da verfahrenslenkende Entscheidungen zum
Wohle aller Beteiligten rasch getroffen werden mussen. Die
gleichzeitige Umsetzung von Glaubigerautonomie und
Beschleunigungsgrundsatz ist nicht immer moeglich, so dass es
haufig eines Ausgleiches zwischen den widerstreitenden Interessen
bedarf. Dies gilt insbesondere bei der Auslegung des 77 Abs. 2 S. 1
InsO. Die Arbeit setzt sich mit den Grundlagen und der Bedeutung
der Stimmrechte, welche bisher in der Literatur wenig Beachtung
fanden, umfassend auseinander.
|
You may like...
Sea Prayer
Khaled Hosseini
Hardcover
(1)
R407
R294
Discovery Miles 2 940
|