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Peter Kindler, Jan Lieder - European Corporate Law

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Peter Kindler (ed.), Jan Lieder (ed.)

European Corporate Law

2021

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Dieter Leuering Article 6 [The one-person public limited liability company] S. 852-853

„… uncertainty regarding the vague legal concepts13. Article 6 [The one-person public limited liability company …” „… constitutes the second exception to the principle of the single-member company with limited liability …” „… the legal form of a public limited liability company is prevented.4 For the raising of the minimum …”

Article 67 Subscription, acquisition or holding of shares by a company in which the public limited liability company holds a majority of the voting rights or on which it can exercise a dominant influe... S. 322-330

„… which the public limited liability company holds a majority of the voting rights or on which it can …” „… liability company by another company of a type listed in Annex II in which the public limited liability …” „… public limited liability company holds a majority of the voting rights indirectly or can exercise a …”

Dieter Leuering Preface S. 835-840

„… of company law on single-member private limited liability companies Preface* The Directive on …” „… structure of the limited liability company to enable it to be formed and operated by a single shareholder …” „… . The limited liability company may thus be formed and operate with a single shareholder as well as with …”

Karsten Kühnle Article 86 a Scope S. 398-403

„… , this would include a limited liability company (Gesellschaft mit beschränkter Haftung, GmbH), an …” „… contemplates converting its legal form into a public limited liability company governed by the laws of the …” „… limited liability company (de naamloze vennootschap); this domestic conversion would be permitted pursuant …”

Peter Kindler Article 1 Subject matter S. 65-68

„… cross-border division of a company.1 Internal division of public limited liability companies The seventh indent …” „… FUNCTIONING OF LIMITED LIABILITY COMPANIES CHAPTER I SUBJECT MATTER Article 1 Subject matter This Directive …” „… , and the nullity of, companies limited by shares or otherwise having limited liability, with a view to …”

Jan P. Brosius Article 2 Scope S. 68-73

„… steps of a cross-border division of a company.1 Internal division of public limited liability companies …” „… . the provisions regarding the “incorporation of the public liability Company”, to public limited …” „… liability Company” is limited to public limited liability companies as exhaustively listed in Annex I to the …”

Peter Kindler Introduction S. 1-65

„… (20), 1021; Burmeister, Rosengarten and Klein, The German Limited Liability Company (8th edn 2015 …” „… , The Single-Member Limited Liability Company (SUP) – A Necessary Reform of EU Law on Business …” „… ), Festschrift 100 Jahre GmbH-Gesetz (1992), 49; Lutter, ’Limited Liability Company’, in: Conard and Vagts (eds …”

Jan P. Brosius Article 54 Safeguards in the event of conversion S. 269-271

„… another type of company into a public limited liability company. I. Historical Background …” „… Articles 45 through 53 in the event that a public limited liability company is established by means of a …” „… conversion of another type of company into a public limited liability company.3 In this regard, conversions …”

Alexander Schall, David Günther Article 7 General provisions and joint and several liability S. 92-96

„… ) that shares most features of the later company, apart from the limited liability of the shareholders …” „… . Only companies incorporated with limited liability are subject to regulation because the partnership’s …” „… Directive identifies limited liability companies as main actors in the single market;2 these companies must …”

Dieter Leuering Article 5 [Self-dealing] S. 850-852

„… German private limited liability company (GmbHG), a violation does not lead to invalidity, but it …” „… regarding the vague legal concepts13. Article 6 [The one-person public limited liability company] Where a …” „… constitutes the second exception to the principle of the single-member company with limited liability …”

Article 66 Acceptance of the company’s own shares as security Jan P. Brosius S. 320-322

„… shares by a company in which the public limited liability company holds a majority of the voting rights …” „… shares in a public limited liability company by another company of a type listed in Annex II in which the …” „… public limited liability company directly or indirectly holds a majority of the voting rights or on which …”

Dieter Leuering Article 1 [Scope] S. 840-842

„… limited liability company” – The Netherlands: “besloten vennootschap met beperkte aansprakelijkheid …” „… public limited liability company, however, it is basically left to the member states whether they allow …” „… the single-member public limited liability company.5 If this is the case, the provisions of the …”

Jan P. Brosius Article 44 General provisions S. 223-228

„… Directive to public limited liability companies (→ Art. 2 mn. 2). III. Scope of Company Types The scope of …” „… public limited liability company by another company within the meaning of Article 13, i.e. as listed in …” „… “Capital maintenance and alteration”, to public limited liability companies and, in connection with Annex I …”

Dieter Leuering Article 2 [Legitimacy] S. 842-846

„… single-member private limited liability company (original single-member company) on the one hand, but also the …” „… Council Company Law Directive 89/667/EEC of December 21, 1989 on single-member private limited liability …” „… continued existence of the company limited by shares as such in the event of a subsequent merger of all …”

Dieter Leuering Article 7 [Single-member enterprise with limited liability] S. 853-855

„… enterprise with limited liability, is subject to the obligation to register the single-member company …” „… transposed the single-member private limited liability company into national law, so there is no need for the …” „… limited liability company. In practice, however, this cannot be assumed. For reasons of company …”

Klaus Bader, Andreas Börner Article 135 General provisions on division operations S. 688-690

„… respective company). CHAPTER III DIVISIONS OF PUBLIC LIMITED LIABILITY COMPANIES Section 1 General provisions …” „… public and a private limited liability company are considered equivalent.9 Insolvency or restructuring …” „… limited liability companies …”

Dieter Leuering Article 3 [Disclosure] S. 846-848

„… its article 227-1 since 1999 an equal legal status for the simplified public limited liability company …” „… (société par actions simplifiée, SAS) and the single-member simplified public limited liability company …” „… limited liability companies also supports the admissibility of corresponding liability rules. According to …”

Titelei/Inhaltsverzeichnis

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Article 6 85 Section 2 Nullity of the limited liability company and validity of its obligations Foreword …” „… AREA OF COMPANY LAW ON SINGLE-MEMBER PRIVATE LIMITED LIABILITY COMPANIES Preface …” „… ] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Article 5 850 [The one-person public limited liability company …”

Jan P. Brosius Foreword to Arts 44-85 S. 204-223

„… limited liability companies from the circumvention of the restrictions on a company’s acquisition of its …” „… shareholders of a public limited liability company. Later in that same year of 2006, but merely by reason of …” „… the capital of a public limited liability company”.66 Recital 13 of the preamble of the Second …”

Klaus Bader, Andreas Börner Article 160 a Scope S. 731-744

„… basis Participating entity division Limited liability companies as defined in Annex II of the Company …” „… ) ‘company’ means a limited liability company of a type listed in Annex II; (2) ‘company being divided’ means …” „… determined by the conditions of issue. CHAPTER IV CROSS-BORDER DIVISIONS OF LIMITED LIABILITY COMPANIES …”

Karsten Kühnle Foreword to Arts 86a-86 t S. 390-398

„… conversion involving a German limited liability company which wanted to cross-border convert into a French …” „… UK-incorporated limited liability company into a limited liability company of another destination Member State …” „… LIMITED LIABILITY COMPANIES CHAPTER -I CROSS-BORDER CONVERSIONS Foreword to Arts 86a-86 t I. Twenty Years …”

Tobias de Raet Article 87 General provisions S. 494-501

„… conversion has taken effect. CHAPTER I MERGERS OF PUBLIC LIMITED LIABILITY COMPANIES Section 1 General …” „… the Council of 26 October 2005 on cross-border mergers of limited liability companies Directive …” „… concerning mergers of public limited liability companies Directive 2012/17/EU of 13 June 2012 amending …”

Alexander Schall, David Günther Foreword to Arts 7-12 S. 87-92

„… ) and (3). Section 2 Nullity of the limited liability company and validity of its obligations Foreword …” „… ESTABLISHMENT AND FUNCTION- ING OF LIMITED LIABILITY COMPANIES of the Company Law Directive. We can distinguish …” „… “Nullity of the limited liability company and validity of its obligations” of Chapter II “Incorporation and …”

Index S. 1029-1055

„… limited liability company 86a 4 – SE-Regulation 86a 2 – societas europaea 86a 2 – solvent liquidation …” „… mobility vs. physical mobility 86b 1 – limited liability company 86b 1 – multiple-vote securities IV 2 4 …” „… Limited liability company Intro 2, 24 f., 27 ff., 40, 54, 59, 74, 76 f., 89, 102, 174 f., 187, 36 14, 135 …”

Peter Kindler Article 34 Information on the opening and termination of winding-up or insolvency proceedings and on striking-off of the company from the register S. 179-182

„… company) into an Aktiengesellschaft (German public limited limited liability company). In this regard …” „… . Company Law Directive) and the cross-border merger of limited liability companies listed in Annex II (Art …” „… public limited liability companies listed in Annex I (Art 135 et seq. Company Law Directive) and the …”

Article 59 No subscription of own shares S. 283-286

„… director of a public limited liability company or (ii) a rule concerning the substantive and procedural …” „… limited liability company may bring an action against the director to establish his liability and obtain …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …”

Klaus Bader, Andreas Börner Article 160 j Protection of creditors S. 778-784

„… obtain satisfaction from the company to which the liability is allocated, the other recipient companies …” „… jointly and severally liable with the company to which the liability is allocated for that obligation …” „… . However, the maximum amount of joint and several liability of any company involved in the division shall …”

Karsten Kühnle Article 86 t Validity S. 489-490

„… met. Civil liability vis-à-vis the company’s employees and creditors The 2019 Directive does neither …” „… establish a liability of the independent expert vis- à-vis the company’s employees nor the company’s …” „… creditors. The expert’s liability under Article 86 s is attached to the expert being engaged by the company …”

Jan P. Brosius Article 56 General rules on distribution S. 271-277

„… respect of the formation of public limited liability companies and the maintenance and alteration of their …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… 58 of the Treaty, in respect of the formation of public limited liability companies and the …”

Jan P. Brosius Article 45 Minimum capital S. 228-233

„… limited liability companies and thereby addresses the Second Directive’s constitutive principle of legal …” „… concept of limited liability does require an effective system of creditor protection. To qualify as a …” „… , especially with a view to public limited liability companies and the typical sizes of their business …”

Klaus Bader, Andreas Börner Article 160 b Definitions S. 744-746

„… Article 160 b Definitions For the purposes of this Chapter: (1) ‘company’ means a limited liability …” „… Article 119(1)(b), which also contains a general definition of a limited liability company which can be …” „… shares in the recipient companies (‘division by separation’). I. Limited Liability Companies …”

Jan P. Brosius Article 57 Recovery of distributions unlawfully made S. 277-280

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… XI. Issuer Liability The compatibility and consistency of the provisions on capital maintenance …”

Tobias de Raet Article 118 General provisions S. 576-594

„… on cross-border mergers of limited liability companies. 18 Grundmann, European Company Law …” „… uncertainty.144 Article 119 Definitions For the purposes of this Chapter: (1) ‘limited liability company …” „… CROSS-BORDER MERGERS OF LIMITED LIABILITY COMPANIES Article 118 General provisions This Chapter shall apply to …”

Tobias de Raet Article 119 Definitions S. 594-598

„… Definitions For the purposes of this Chapter: (1) ‘limited liability company’, hereinafter referred to as …” „… the latter would fall within the definition of a limited liability company as laid down in Article …” „… Definitions 594 Tobias de Raet 71 I. Limited Liability Companies …”

Article 64 Financial assistance by a company for acquisition of its shares by a third party Jan P. Brosius S. 305-317

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the …”

Klaus Bader, Andreas Börner Article 136 Definition of a ‘division by acquisition’ S. 690-693

„… limited liability company are considered equivalent.9 Insolvency or restructuring proceedings While many …” „… liability be limited to the net assets allocated to each company. I. Purpose …” „… limited liability companies).7 Similarly, Italy has not limited the possibility to engage in corporate …”

Klaus Bader, Andreas Börner Article 137 Draft terms of division S. 693-697

„… liability be limited to the net assets allocated to each company. I. Purpose …” „… non-voting shares or shares without profit sharing rights (as regard the private limited liability company …” „… , Member States may limit this default-liability proportionally to the net assets allocated to the company …”

Jan P. Brosius Article 50 Derogation from the requirement for an experts' report S. 251-258

„… Title II on mergers and divisions of limited liability companies, which derive from the Third Directive …” „… concerning mergers of public limited liability companies, OJ L 295, 20.10.1978, p. 36–43, later replaced by …” „… public limited liability companies, OJ L 110, 29.4.2011, p. 1–11. 23 Sixth Council Directive 82/891/EEC …”

Jan P. Brosius Article 49 Experts’ report on consideration other than in cash S. 245-251

„… respect of the formation of public limited liability companies and the maintenance and alteration of their …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… 1978 based on Article 54 (3) (g) of the Treaty concerning mergers of public limited liability companies …”

Dieter Leuering Article 4 [General Meeting and Decisions] S. 848-850

„… rules of the EURL are essentially those of any limited liability company: The sole shareholder had to …” „… reservation to the single-member public limited liability company. If this provision is violated, the …” „… relating to the standard statutes of association of limited liability companies whose sole shareholder, a …”

Klaus Bader, Andreas Börner Article 153 Conditions for nullity of a division S. 721-723

„… obligations; Member States may provide that this liability be limited to the share of net assets transferred …” „… between the public limited liability companies involved in the division, between them and third parties …” „… that aforementioned liability be limited to the share of net assets transferred to the recipient …”

Jan P. Brosius Article 58 Serious loss of the subscribed capital S. 280-283

„… what substantive and procedural conditions –– the creditors of a public limited liability company may …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …”

Hanno Merkt Accounting and Auditing Law of the European Union S. 809-835

„… September 2009 in the area of company law on single-member private limited liability companies Preface* The …” „… the structure of the limited liability company to enable it to be formed and operated by a single …” „… shareholder. The limited liability company may thus be formed and operate with a single shareholder as well as …”

Tobias de Raet Article 134 Validity S. 686-688

„… DIVISIONS OF PUBLIC LIMITED LIABILITY COMPANIES Section 1 General provisions Article 135 General provisions …” „… (EU). In 2005, the EU issued a Directive dealing with cross-border mergers of limited liability …” „… to which a company is required to communicate to its employees (or their representatives) whether it …”

Article 61 Derogation from rules on acquisition of own shares Jan P. Brosius S. 297-301

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… crossborder mergers of limited liability companies. 12 Sixth Council Directive 82/891/EEC of 17 December 1982 …”

Jan P. Brosius Article 53 Shareholders' obligation to pay up contributions S. 268-269

„… another type of company into a public limited liability company. I. Historical Background …” „… 58 of the Treaty, in respect of the formation of public limited liability companies and the …” „… 58 of the Treaty, in respect of the formation of public limited liability companies and the …”

Peter Kindler Article 37 Compulsory documents and particulars to be disclosed S. 186-193

„… regards statutory capital. In order to distinguish the public limited liability company …” „… private limited liability company (Gesellschaft mit beschränkter Haftung, sociedad deresponsabilidad …” „… liability company) can be classified as public limited liability company within the meaning of Annex II …”

Karsten Kühnle Article 86 i Protection of members S. 434-445

„… not being available in the converted company or the liability regime turning from limited liability …” „… a French limited liability company, the declaration of a minority member to exercise the right to …” „… transfer of shares in case of a German limited liability company concerned. Acquisition of own shares by …”

Peter Kindler Article 36 Disclosure of documents and particulars relating to a branch S. 183-186

„… regards statutory capital. In order to distinguish the public limited liability company …” „… private limited liability company (Gesellschaft mit beschränkter Haftung, sociedad deresponsabilidad …” „… liability company) can be classified as public limited liability company within the meaning of Annex II …”

Klaus Bader, Andreas Börner Article 159 Divisions without the company being divided ceasing to exist S. 730-731

„… least one recipient company, being a public or private limited liability company, is formed on the …” „… issue. CHAPTER IV CROSS-BORDER DIVISIONS OF LIMITED LIABILITY COMPANIES Article 160 a Scope 1. This …” „… Chapter shall apply to cross-border divisions of limited liability companies formed in accordance with the …”

Jan P. Brosius Article 85 Equal treatment of all shareholders who are in the same position S. 387-390

„… partially, for an indefinite or for a limited period of time, if they ensure that their company law …” „… public limited liability companies and the maintenance and alteration of their capital, with a view to …” „… public limited liability companies and the maintenance and alteration of their capital, with a view to …”

Tobias de Raet Article 105 Consequences of a merger S. 553-557

„… lay down rules governing the civil liability, towards the shareholders of the company being acquired …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1. Liability towards the shareholders of the company being acquired . . . . . . . 3 2. Liability …” „… liability of members of the administrative or management bodies of the company being acquired in order to …”

Jan P. Brosius Article 6 Multiple-member companies S. 85-87

„… the area of company law on single-member private limited liability companies, OJ No L 258, 1.10.2009 …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… respect of the formation of public limited liability companies and the maintenance and alteration of their …”

Tobias de Raet Article 106 Civil liability of members of the administrative or management bodies of the company being acquired S. 557-559

„… the civil liability, towards the shareholders of the company being acquired, of the members of the …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1. Liability towards the shareholders of the company being acquired . . . . . . . 3 2. Liability …” „… liability of members of the administrative or management bodies of the company being acquired in order to …”

Klaus Bader, Andreas Börner Article 152 Civil liability of members of the administrative or management bodies of a company being divided S. 720-721

„… liability of members of the administrative or management bodies of a company being divided The laws of …” „… and the civil liability of the experts responsible for drawing up for that company the report provided …” „… management bodies of the recipient company liable and/or to lay down liability rules for the benefit of the …”

Peter Kindler Article 42 Exemptions to provisions on disclosure of accounting documents for branches S. 202-204

„… liability company normally do not have any power to represent the company, if not in specific situations …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 1. Public limited liability companies …” „… of the formation of public limited liability companies and the maintenance and alteration of their …”

Jan P. Brosius Article 47 Issuing price of shares S. 235-239

„… 58 of the Treaty, in respect of the formation of public limited liability companies and the …” „… 58 of the Treaty, in respect of the formation of public limited liability companies and the …” „… constitute the right concept for public limited liability companies or if a different approach might be …”

Jan P. Brosius Article 70 Shares issued for consideration other than in cash S. 341-345

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… mergers of public limited liability companies, OJ No L 110, 29.4.2011, p. 1–11. 12 Sixth Council Directive …”

Jan P. Brosius Article 72 Increase in capital by consideration in cash S. 346-358

„… the Treaty, in respect of the formation of public limited liability companies and the maintenance and …” „… Treaty, in respect of the formation of public limited liability companies and the maintenance and …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …”

Klaus Bader, Andreas Börner Article 146 Protection of the interests of creditors of companies involved in a division; joint and several liability of the recipient companies S. 711-714

„… of the company being divided have agreed to forego such joint and several liability at a meeting held …” „… liability elements contained in both protective measures only benefit the creditors of the company being …” „… liability to the net assets allocated to the relevant recipient company. Where the division is subject to …”

Article 65 Additional safeguards in case of related party transactions Jan P. Brosius S. 317-320

„… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… respect of the formation of public limited liability companies and the maintenance and alteration of their …”

Karsten Kühnle Article 86 l Employee participation S. 457-467

„… instance, a limited liability company co-determined under the laws of the departure Member State might …” „… consider a cross-border conversion into a limited liability company governed by the laws of a destination …” „… State. For example13, a German limited liability company which employs 400 employees on a frequent basis …”

Klaus Bader, Andreas Börner Article 160 d Draft terms of cross-border divisions S. 748-757

„… public limited liability companies; Regulation (EC) No 2157/2001 of 8.10.2001 on the Statute for a …” „… recipient company may be limited where employee participation in an administrative or supervisory body can …” „… arrangements, in particular (but not limited to) the laws of the Member State of the company being divided and …”

Peter Kindler Article 40 Penalties S. 198-201

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 2. Personal liability of the persons who acted for the company . . . . . . . . . . . . . . 11 I …” „… obligations regarding disclosure.3 Personal liability of the persons who acted for the company The only …” „… .’, a private limited company governed by English law and registered in the Companies House/ Cardiff …”

Jan P. Brosius Article 80 Reduction in the subscribed capital by the withdrawal of shares acquired by the company itself or on its behalf S. 374-376

„… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …”

Jan P. Brosius Article 51 Consideration other than in cash without an experts' report S. 258-261

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the …”

Klaus Bader, Andreas Börner Article 160 Transitional provisions S. 731

„… determined by the conditions of issue. CHAPTER IV CROSS-BORDER DIVISIONS OF LIMITED LIABILITY COMPANIES …” „… Article 160 a Scope 1. This Chapter shall apply to cross-border divisions of limited liability companies …” „… administration or principal place of business within the Union, provided that at least two of the limited …”

Tobias de Raet Article 108 Conditions for nullity of a merger S. 560-564

„… rules governing the civil liability of the experts towards the shareholders of the company being …” „… nullity of, companies with limited liability. The main objective of Article 108 is to limit the reasons …” „… the share exchange ratio.2 The civil liability of the experts shall also ensure that they act …”

Klaus Bader, Andreas Börner Article 151 Consequences of a division S. 717-720

„… States may permit a company being divided to continue to carry out those formalities for a limited period …” „… Civil liability of members of the administrative or management bodies of a company being divided The …” „… and the civil liability of the experts responsible for drawing up for that company the report provided …”

Jan P. Brosius Article 75 Safeguards for creditors in case of reduction in the subscribed capital S. 362-365

„… reduction in the capital of a public limited liability company.” However, the Commission also pointed out …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …”

Jan P. Brosius Article 76 Derogation from safeguards for creditors in case of reduction in the subscribed capital S. 365-367

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …”

Peter Kindler Article 31 Limits on the compulsory disclosure of accounting documents S. 174-176

„… German Public Limited Liability Company (Sec. 325 para. 1 no. 2 German Commercial Code read with Section …” „… 171 German Public Limited Liability Company Act – AktG). III. Member States’ Option to Not Provide …” „… registers in the company’s home Member State and in the branch Member State are concerned, the general …”

Karsten Kühnle Article 86 e Report of the administrative or management body for members and employees S. 413-422

„… , the managing director(s) of a private limited liability company (GmbH) or members of the executive …” „… board in case of a public limited liability company (AG), in each case in a number corresponding to the …” „… limited liability company will convert into a public limited liability company. Receiving additional …”

Jan P. Brosius Article 52 Substantial acquisitions after incorporation or authorisation to commence business S. 261-268

„… public limited liability companies and the maintenance and alteration of their capital, with a view to …” „… public limited liability companies and the maintenance and alteration of their capital, with a view to …” „… 58 of the Treaty, in respect of the formation of public limited liability companies and the …”

Jan P. Brosius Article 5 Authorisation for commencing business S. 83-85

„… public limited liability companies and the maintenance and alteration of their capital, with a view to …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… that the special advantage was granted by reason of the company’s formation. Inter alia such …”

Karsten Kühnle Article 86 r Consequences of a cross-border conversion S. 485-487

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3. Civil liability vis-à-vis the company’s employees and creditors . . . . . . . . . . . . 7 IV …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1. Civil liability vis-à-vis the company …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 III. Continuity of the Company’s Legal Affairs …”

Article 60 Acquisition of own shares Jan P. Brosius S. 286-297

„… respect of the formation of public limited liability companies and the maintenance and alteration of their …” „… Treaty, in respect of the formation of public limited liability companies and the maintenance and …” „… limited liability companies and the maintenance and alteration of their capital, OJ No L 264, 25.9.2006, p …”

Jan P. Brosius Article 48 Paying up of shares issued for a consideration S. 239-245

„… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… formation of public limited liability companies and the maintenance and alteration of their capital, OJ L …”

Jan P. Brosius Article 46 Assets S. 233-235

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… 58 of the Treaty, in respect of the formation of public limited liability companies and the …”

Karsten Kühnle Article 86 j Protection of creditors S. 445-455

„… public limited liability companies, where the rules on maintenance of registered share capital are …” „… for private limited liability companies; Lutter/Bayer/Schmidt, Europäisches Unternehmens- und …” „… merger scenario involving public limited liability companies) were quite different across Member States …”

Peter Kindler Article 30 a Changes to documents and information of the company S. 171-174

„… debts of the company. While it is true that the Company Law Directive does not provide for limited …” „… liability as a feature of the types of company listed in Annexes I or II,5 the legal form mostly indicates …” „… filed with regard to any of the following: (a) the company’s name; (b) the company’s registered office …”

Jan P. Brosius Article 3 Compulsory information to be provided in the statutes or instruments of incorporation S. 73-79

„… banks. If constituted in the form of public limited liability companies they fall within the scope of …” „… respect of the formation of public limited liability companies and the maintenance and alteration of their …” „… Treaty, in respect of the formation of public limited liability companies and the maintenance and …”

Jan P. Brosius Article 4 Compulsory information to be provided in the statutes or instruments of incorporation or separate documents S. 79-83

„… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… Article 26 pursuant to which the location of the company’s registered office has to be stated in its …” „… letters and order forms (cf. → Art 26 mn. 2). Further, the nominal value of the company’s subscribed …”

Peter Kindler Article 43 Contact Committee S. 204

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 1. Public limited liability companies …” „… of the formation of public limited liability companies and the maintenance and alteration of their …” „… processes in company law. CHAPTER IV CAPITAL MAINTENANCE AND ALTERATION Foreword to Arts 44-85 I. Historical …”

Article 63 Holding of own shares and annual report in case of acquisition of own shares Jan P. Brosius S. 302-305

„… and shown on the liabilities side of the balance sheet.8 For public limited liability companies, the …” „… own shares, either itself or through a person acting in his or her own name but on the company’s …” „… conditions: (a) among the rights attaching to the shares, the right to vote attaching to the company’s own …”

Karsten Kühnle Article 86 b Definitions S. 403-404

„… Article 86 b Definitions For the purposes of this Chapter: (1) ‘company’ means a limited liability …” „… definitions relative to a cross-border conversion. A limited liability company is a company of a type listed …” „… of dissolution of the company. The company’s legal personality remains untouched by the conversion …”

Tobias de Raet Article 124 Report of the administrative or management body for members and employees S. 625-634

„… have been harmonised for domestic mergers of public limited liability companies (PLCs) in accordance …” „… amount of liability available to them, as the minimum amount to which liability may be limited differs …” „… changes to the applicable conditions of employment or to the location of the company’s places of business …”

Karsten Kühnle Article 86 d Draft terms of cross-border conversions S. 404-413

„… liability company (GmbH) or members of the executive board in case of a public limited liability company (AG …” „… documentation may increase massively, for instance if a German limited liability company with comparably lean …” „… fulfilled. In this context it is relevant that the 2019 Directive gives the company’s members, creditors and …”

Peter Kindler Article 41 Persons carrying out disclosure formalities S. 201-202

„… . The shareholders of a limited liability company normally do not have any power to represent the …” „… (→ mn. 10), personal liability of the responsible persons remains the only – and therefore appropriate …” „… who shall carry out the disclosure formalities. Background Art 41 Company Law Directive replaces Art …”

Peter Kindler Article 32 Language of disclosure and translation of documents to be disclosed S. 176-177

„… the Supervisory Board (Aufsichtsrat) in the German Public Limited Liability Company (Sec. 325 para. 1 …” „… no. 2 German Commercial Code read with Section 171 German Public Limited Liability Company Act – AktG …” „… in the company’s state of origin. Member States may provide that the mandatory disclosure of …”

Klaus Bader, Andreas Börner Article 147 Protection of holders of securities, other than shares, to which special rights are attached S. 714-715

„… ) of the German Transformation Act provides not only for a general joint and several liability of all …” „… participating companies (and not only the recipient companies) in respect of the liabilities of the company …” „… being divided, but also for a claim for safeguards. Both the creditors of the company being divided as …”

Jan P. Brosius Article 84 Derogation from certain requirements S. 382-387

„… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… the formation of public limited liability companies and the maintenance and alteration of their …”

Jan P. Brosius Article 86 Transitional provisions S. 390

„… LIMITED LIABILITY COMPANIES CHAPTER -I CROSS-BORDER CONVERSIONS Foreword to Arts 86a-86 t I. Twenty Years …” „… public limited liability companies and the maintenance and alteration of their capital, with a view to …” „… after the ECJ’s Centros Decision – The Company Law Package …”

Jan P. Brosius Article 68 Decision by the general meeting on the increase of capital S. 330-339

„… creditors of a public limited liability company, with respect to its share capital, does not extend” to …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …”

Article 62 Consequences of illegal acquisition of own shares Jan P. Brosius S. 301-302

„… public limited liability companies and the maintenance and alteration of their capital, with a view to …” „… public limited liability companies and the maintenance and alteration of their capital, with a view to …” „… person acting in his or her own name but on the company’s behalf, they shall make the holding of these …”

Alexander Schall, David Günther, Michael Lamsa Article 13 g Online formation of companies S. 116-121

„… . Germany, while introducing limited liability without minimum capital via the new Unternehmergesellschaft …” „… SUP (Societas Unius Personae).5 The SUP was supposed to force Member States make limited liability …” „… , including drawing up the instrument of constitution of a company, subject to the provisions laid down in …”

Jan P. Brosius Article 82 Conditions for redemption of shares S. 378-380

„… with for the redemption of such shares: (a) redemption must be authorised by the company’s statutes or …” „… paid up; (c) the terms and the manner of redemption must be laid down in the company’s statutes or …” „… national law. Frist, Article 82 requires that the redemption of shares has been authorised in the company’s …”

Tobias de Raet Article 117 Mergers without all of the transferring companies ceasing to exist S. 575-576

„… MERGERS OF LIMITED LIABILITY COMPANIES Article 118 General provisions This Chapter shall apply to mergers …” „… of limited liability companies formed in accordance with the law of a Member State and having their …” „… consideration does not consist of any shares in the company being acquired. Article 117 Mergers without all of …”

Peter Kindler Article 30 Documents and particulars to be disclosed S. 163-171

„… Company Law Directive does not provide for limited liability as a feature of the types of company listed …” „… lies in the field of shareholders’ liability for the debts of the company. While it is true that the …” „… German private company limited by shares (Gesellschaft mit beschränkter Haftung – GmbH). 9 Example: the …”

Tobias de Raet Article 88 Rules governing mergers by acquisition and mergers by formation of a new company S. 501-505

„… codification of domestic mergers, in particular with respect to private limited liability companies. While the …” „… professional partnerships; companies limited by shares (limited liability companies, stock corporations …” „… jurisdiction. The real seat theory4 purports that the place where a company’s headquarters or 1 A domestic …”

Jan P. Brosius Article 69 Paying up shares issued for consideration S. 339-341

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… defined and strictly confined to the very limited cases provided for. The provision does not allow Member …”

Klaus Bader, Andreas Börner Article 141 Detailed written report and information on a division S. 703-705

„… , additionally, requires the board of directors of a public or private limited liability company to provide a …” „… . Regarding public and private limited liability companies, Article 2:334 z of the Dutch Civil Code …” „… vide otherwise. This resolution may only be adopted however, if the company has stated this …”

Jan P. Brosius Article 78 Redemption of subscribed capital without reduction S. 368-370

„… Treaty, in respect of the formation of public limited liability companies and the maintenance and …” „… Treaty, in respect of the formation of public limited liability companies and the maintenance and …” „… company’s statues do not allow for a redemption of capital, the general meeting must decide with a quorum as …”

Jan P. Brosius Article 55 Modification of the statutes or of the instrument of incorporation S. 271

„… respect of the formation of public limited liability companies and the maintenance and alteration of their …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… company's annual accounts are or, following such a distribution, would become, lower than the amount of …”

Karsten Kühnle Article 86 h Approval by the general meeting S. 429-434

„… liability company (GmbH) is concerned (§ 50 (1) of the German Transformation Act), and that a qualified …” „… an approval as far as a German public limited liability companies (e.g., AG, KGaA or SE) are …” „… Article 86 h governs approval of the draft terms of the cross-border conversion by the company’s members …”

Karsten Kühnle Article 86 m Pre-conversion certificate S. 467-478

„… will be that the company concerned must be a limited liability company lawfully established under the …” „… business within the Union; that the company may only convert into a limited liability company governed by …” „… , for instance, when a German limited liability company applies for deregistration in the context of a …”

Jan P. Brosius Article 83 Voting requirements for the decisions of the general meeting S. 380-382

„… Treaty, in respect of the formation of public limited liability companies and the maintenance and …” „… Treaty, in respect of the formation of public limited liability companies and the maintenance and …” „… issue both capital shares and workers' shares, the latter being issued to the company’s employees as a …”

Jan P. Brosius Article 74 Reduction in the subscribed capital in case of several classes of shares S. 360-362

„… of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… duction requires the amendment of the company’s statutes. Therefore, the Commission considered it …”

Jan P. Brosius Article 81 Redemption of the subscribed capital or its reduction by withdrawal of shares in case of several classes of shares S. 376-378

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… to the company’s employees as a body, who are represented at general meetings of shareholders by …”

Peter Kindler Article 29 Disclosure of documents and particulars relating to a branch S. 159-163

„… . on ‘public limited liability companies and private limited liability companies with registered seat …” „… , inter alia, the società per azioni (public company limited by shares). The branch of company A is …” „… register of a Member State where a branch of a company is registered informs the register of the Member …”

Jan P. Brosius Article 77 Reduction in the subscribed capital and the minimum capital S. 367-368

„… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and …” „… existing shareholders. The company may not make any payments or distributions to shareholders or …”

Klaus Bader, Andreas Börner Article 158 Divisions with cash payment exceeding 10 % S. 729-730

„… divided will remain in existence if at least one recipient company, being a public or private limited …” „… liability company, is formed on the division and the company being divided acquires all of its shares upon …” „… qualified majority of creditors to waive default liability under protective measure 1 for creditor …”

Klaus Bader, Andreas Börner Article 138 Publication of the draft terms of division S. 697-700

„… non-voting shares or shares without profit sharing rights (as regard the private limited liability company …” „… closely following the wording of the Directive, as regards public and private limited liability companies …” „… . If not all assets and liabilities are transferred in the division, the company being divided remains …”

Tobias de Raet Article 133 Employee participation S. 680-686

„… for limited liability companies of a certain size and with a certain level of employee protection …” „… least one month before the decision on the merger is taken by the company in accordance with the …” „… national law. Article 133 Employee participation 1. Without prejudice to paragraph 2, the company resulting …”

Klaus Bader, Andreas Börner Article 160 t Independent experts S. 806-807

„… the recipient company or companies, and the remaining part remains with the company being divided in …” „… of cross-border division is that all shares of the recipient company or companies are allocated to …” „… the company being divided, and not its members (point (b) of Article 160r(3)). Article 160 s …”

Klaus Bader, Andreas Börner Article 144 Simplified formalities S. 709-710

„… depositary receipts in a public or private limited liability company and to holders of voting rights based on …” „… overview of all assets and liabilities of the company/ companies participating in the division must be …” „… shareholders and third parties who have a special right against the company, such as a profit distribution or …”

Jan P. Brosius Article 79 Reduction in the subscribed capital by compulsory withdrawal of shares S. 370-374

„… majority. In case there are several classes of shares Article 81 applies. Where the company’s statues do …” „… company’s statutes, stating either the prescription or the authorisation of such measure, before the …” „… authorisation contained in the company’s statutes before the respective shares have been subscribed for. Even …”

Tobias de Raet Article 120 Further provisions concerning scope S. 598-603

„… definition of a limited liability company as laid down in Article 119(1). 3. This Chapter shall not apply to …” „… cooperative society, even in cases where the latter would fall within the definition of a limited liability …” „… new shares by the acquiring company.14 The operation(s) referred to in Article 119(2)(d) therefore …”

Jan P. Brosius Article 73 Decision by the general meeting on reduction in the subscribed capital S. 358-360

„… 58 of the Treaty, in respect of the formation of public limited liability companies and the …” „… 58 of the Treaty, in respect of the formation of public limited liability companies and the …” „… Art 73 Jan P. Brosius 359 4 5 6 duction requires the amendment of the company’s statutes. Therefore …”

Tobias de Raet Article 122 Common draft terms of cross-border mergers S. 605-618

„… 17.12.1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability …” „… limited liability companies. Article 122(b) does not stipulate which valuation method is to be used for …” „… private limited liability companies. Implications on employment Article 122(d) requires that the common …”

Klaus Bader, Andreas Börner Article 156 Application of rules on divisions by acquisition S. 725-727

„… process by which a company transfers, in exchange for shares of the recipient companies and, where …” „… public liability companies are only newly founded for the purposes of the division, whereas in the case …” „… ) the dissolution of the company being divided without going into liquidation, as well as (iii) an …”

Klaus Bader, Andreas Börner Article 160 k Employee information and consultation S. 784-786

„… limitation is mandatory. The maximum amount of the joint and several liability is limited to the value of the …” „… net assets allocated to the company being divided or the relevant recipient company at the date the …” „… foresee a time limitation for the joint and several liability following the effectiveness of the …”

Peter Kindler Foreword to Arts 28a-42 S. 144-150

„… national provision under which, when applying for a branch of a limited liability company with registered …” „… /EEC10 (repealed by Art 166 Company Law 2. 3 Case C-453/04, 1.6.2006, Innoventif Limited [2006 …” „… that they pertain to branches of limited liability companies from third countries. Only in this respect …”

Klaus Bader, Andreas Börner Article 157 Divisions under the supervision of a judicial authority S. 727-729

„… Directive8 for the capital of public limited liability companies also apply.9 Section 4 Divisions under the …” „… companies are allocated to the shareholders of the company being divided in proportion to their rights in …” „… the capital of that company, the Member States shall neither require a detailed written report,4 nor …”

Jan Lieder, Martin Bialluch Article 9 b Information to be provided in and right to vote on the remuneration report S. 931-943

„… provisions on liability, at least towards the company, apply to the directors of the company for breach of …” „… company as such.10 Paragraph 5, however, stipulates the overall liability of all directors. 1. 1 Recital …” „… liability at least where the internal legal relationship with the company is concerned. This liability …”

Jan P. Brosius Article 71 Increase in capital not fully subscribed S. 345-346

„… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… formation of public limited liability companies and the maintenance and alteration of their capital, with a …” „… distributed until three years after publication of the annual accounts of the recipient company for …”

Alexander Schall, David Günther Article 12 Consequences of nullity S. 108-110

„… allows the one-person founding of the Private Limited Company. Therefore, the Member States can only …” „… prohibit and impose nullity for the one-person founding of the Public Limited Company.14 However more and …” „… . companies with limited liability; however, certain parts may be specified to the companies from Annex I (i.e …”

Klaus Bader, Andreas Börner Article 155 Definition of a ‘division by the formation of new companies’ S. 724-725

„… companies limited by shares or private companies and the company subject to the division will become the …” „… company being divided already belong to the recipient companies cannot take place by its very definition.2 …” „… Netherlands, the company being divided may resolve upon division by a board resolution (instead of a …”

Alexander Schall, David Günther, Michael Lamsa Article 13 Scope S. 110-111

„… included in this section, i.e. companies with limited liability; however, certain parts may be specified to …” „… up of the company’s instrument of constitution and all the necessary steps for the entry of the …” „… regards cross-border conversions, mergers and divisions – which also forms part of the Company Law Package …”

Alexander Schall, David Günther, Michael Lamsa Foreword to Arts 13-28 Foreword to Arts 13-28 S. 110

„… included in this section, i.e. companies with limited liability; however, certain parts may be specified to …” „… regards cross-border conversions, mergers and divisions – which also forms part of the Company Law Package …” „… companies. 1 See Introduction para. 161 for further information on the Company Law Package 2018. 2 Cf → Art …”

Alexander Schall, David Günther, Michael Lamsa Article 14 Documents and particulars to be disclosed by companies S. 125-129

„… company including the liability system and the power to represent. Reliance of third parties on the so …” „… Directive constitutes a minimum content for the Public Limited Company.3 Lit d) members of the body Likewise …” „… partnerships and the repeal of the exception for the Private Limited Company.13 Small (micro entities) and …”

Silja Maul, Larissa Furtwengler Article 23 Addressees S. 1027-1029

„… Law II: Directive 2009/102/EC on single-member private limited liability companies III: Directive …” „… number: Directive (EU) 2017/1132 relating to certain aspects of company law I: Accounting and Auditing …” „… activities of the branch 38 1 – third country company (disclosure) 38 1 ff. – translation (branch) 38 11 …”

Klaus Bader, Andreas Börner Article 143 Availability of documents for inspection by shareholders S. 707-709

„… applicable to holders of depositary receipts in a public or private limited liability company and to holders …” „… the first subparagraph, an accounting statement shall not be required if the company publishes a …” „… the documents referred to in paragraph 1. Where a shareholder has consented to the use by the company …”

Klaus Bader, Andreas Börner Article 160 u Validity S. 807-809

„… duties not only to the company being divided, but also – or even primarily – to these authorities …” „… . Accordingly, Member States may want to establish different rules for the independent expert’s civil liability …” „… be unwound for the limited reasons expressly set out in Article 153. Limiting the reasons for which a …”

Silja Maul, Larissa Furtwengler Article 4 Supervisory authority and applicable law S. 988-994

„… be that of the Member State in which the offeree company has its registered office if that company’s …” „… securities are admitted to trading on a regulated market in that Member State. (b) If the offeree company’s …” „… regulated market of which the company’s securities are admitted to trading. If the offeree company’s …”

Klaus Bader, Andreas Börner Article 160 i Protection of members S. 773-778

„… shares in notarised form, as for example under section 15 German Act on Limited Liability Companies …” „… recipient company, will typically be prepared in a bi-lingual version.5 Content of the approval decision The …” „… general meeting of the company being divided must approve the cross-border division under the conditions …”

Tobias de Raet Article 91 Draft terms of merger S. 509-514

„… Article 90 Definition of a ‘merger by the formation of a new company’ 1. For the purposes of this …” „… Chapter, ‘merger by the formation of a new company’ shall mean the operation whereby several companies are …” „… wound up without going into liquidation and transfer to a company that they set up all their assets and …”

Tobias de Raet Article 126 Approval by the general meeting S. 643-648

„… based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies …” „… a 100 % subsidiary into its parent company. Since there are no outside shareholders, an expert …” „… cross-border merger by acquisition is carried out by a company which holds 90 % or more, but not all, of the …”

Peter Kindler, Simon Jobst Article 28 a Online registration of branches S. 150-156

„… that they pertain to branches of limited liability companies from third countries. Only in this …” „… respect – i.e. for the items to be disclosed – the regime contained in Art 36 et seq Company Law Directive …” „… diverges in part from that contained in Art 29 et seq Company Law Directive. In this respect, Arts 37 and …”

Alexander Schall, David Günther, Michael Lamsa Article 16 Disclosure in the register S. 129-135

„… Public Limited Company, the seat is part of the statutes under lit a) and as a consequence a change of …” „… the registration number of the company/branch in the domestic register of origin and (d) an optional …” „… Lit g) change of the company seat The company has to disclose every change of its registered seat …”

Jan Lieder, Martin Bialluch Article 9 c Transparency and approval of related party transactions S. 943-959

„… down for the board members, such as fines. Liability under private law for damages towards the company …” „… that company’s subsidiary. Member States may also provide that the announcement is accompanied by a …” „… company’s gross assets, Lutter/Bayer/Schmidt, Europäisches Unternehmens- und Kapitalmarktrecht (6th ed …”

Alexander Schall, David Günther Article 9 Acts of the organs of a company and its representation S. 97-106

„… like mergers, demergers, complete transfers of the company’s assets etc.15 may be dependent on …” „… effectively, unless the company can prove the third party knew about the failure of appointment …” „… . The process of an appointment normally takes place exclusively within the company. The third party …”

doi.org/10.5771/9783845279909

Eiji Takahashi - Die Rezeption und Konvergenz des deutschen Handels- und Gesellschaftsrechts in Japan

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Eiji Takahashi

Die Rezeption und Konvergenz des deutschen Handels- und Gesellschaftsrechts in Japan

Series: Recht in Ostasien

Volume 16 2017

Results in this title

Membership Company and Corporate Affiliation Law System – On protection of members and creditors of a subsidiary S. 257-284

„… affiliation concerning partnership companies and a limited liability company in German law and will also …” „… (personal limited liability company)” (Japanese Companies Act Art. 575 Clause 1). In: Kenjirô Egashira …” „… , aimed at a limited liability company (Yûgen kaisha) and stock company (Kabushiki kaisha) as a subsidiary …”

Market-Organization-Corporate Groups: An Economic Analysis of the Law of Corporate Groups S. 169-200

„… / Yûgenkaishahô Kaisei Shian [Tentative Draft of Amendment to Commercial Law/ Limited Liability Company Law] (1986 …” „… , regulations binding corporate groups through the German Limited Liability Company Law differ from those found …” „… members of a limited liability company, successfully protecting minority shareholders in a subsidiary …”

Japanese Corporate Groups under the New Legislation S. 213-236

„… the Code of the Corporate Law of 2005 is referred to as “CC or Company Code”]. Limited Liability …” „… company limited by shares with a stated total amount of 20 billion yen or more in the liability section of …” „… limited liability companies are consolidated into the regulation to companies limited by shares. In the …”

“Reception” and “Convergence” of Japanese and German Corporate Law S. 9-36

„… influence of German law on the content of the former Limited Liability Company Act (Yūgen Kaishahō) enacted …” „… KENKYŪ [Studies in Limited Liability Company Law] 70 (1965); Harald Baum & Eiji Takahashi, Commercial and …” „… abolishment of minimum capital in limited liability company111 legislation in the member states.112 This type …”

Zur Reform des Gesellschaftsrechts in Japan und deren Wirkung auf geschlossene Kapitalgesellschaften in der Praxis S. 333-350

„… Gesellschafter einer Limited Liability Company (LLC) anerkannt53 (Art. 606 Abs. 1, Art. 607 Abs. 1 Nr. 8 GesG …” „… . Grundsatzfragen 346 Drittens dürfte das Rechtsinstitut der Limited Liability Company (LLC) im japanischen GesG für …” „… der geschlossenen AG), Tokyo 2008. 3 Gesetz Nr. 87 vom 26.7.2005. 4 Lutter, Limited Liability …”

Unternehmensübernahmen in deutschem und japanischem Kontext ― Betrachtung von Aktionärsstrukturen, externe Corporate Governance und Unternehmensverständnis in Japan S. 285-310

„… Statuten von Delaware gegründete US-amerikanische Limited Liability Company (LLC). SP hielt 10.25 Prozent …” „… Japanese Company Code in 2005/2006, Zeitschrift für Japanisches Recht/Journal of Japanese Law Nr./ No. 23 …”

doi.org/10.5771/9783845280868

Benjamin E. Leyendecker - Geschäftsführungsmacht, Inhaberschaft und Haftung bei börsenunabhängigen Gesellschaften

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Benjamin E. Leyendecker

Geschäftsführungsmacht, Inhaberschaft und Haftung bei börsenunabhängigen Gesellschaften

Series: Deutsches, Europäisches und Vergleichendes Wirtschaftsrecht

Volume 56 2008

Results in this title

Literaturverzeichnis S. 289-332

„… , Richard A., The Limited Liability Company and the Search for a Bright Line Between Corporations and …” „… ., An Inquiry into the Efficiency of the Limited Liability Company: Of Theory of the Firm and Regulatory …” „… the Limited Liability Company to Finance the Entrepreneurial Business, 26 J.Corp. L. 97 (2000 …”

Titelei/Inhaltsverzeichnis S. 2-28

„… Person mehr unbeschränkt persönlich haftet (wie beispielsweise die Limited Liability Company, die Limited …” „… Rechtsformen 214 a) Rechtsformenvielfalt 215 b) Limited Liability Company 215 c) Limited Liability Partnership …” „… Revised Statutes LG Landgericht LLC Limited Liability Company LLP Limited Liability Partnership LMK …”

Der Strukturwandel der US-amerikanischen Limited Partnership S. 214-233

„… Zu diesen hybriden Rechtsformen zählen insbesondere die Limited Liability Company (LLC), die Limited …” „… sollen danach für das nationale Recht fruchtbar gemacht werden. b) Limited Liability Company Die LLC1166 …” „… gegenüber Dritten regelt.1236Einige Jahre später jedoch wurde der Uniform Limited Liability Company …”

Wettbewerb der Rechtsordnungen in Europa S. 233-247

„… umfassende beschränkte Haftung.1326 Die USamerikanische Limited Liability Company1327 zum Beispiel vereint …” „… Limited Liability Company ist es bei der Gründung einer Ltd. im Wesentlichen nur erforderlich, die …” „… „begehrter“ wird. 1. Englische Limited Die Gesellschaftsform der englischen Private Limited Company (Ltd …”

Die übergesetzliche Haftung des herrschenden Limited Partner S. 156-180

„… qualifizierende Limited Liability Company (LLC) Anwendung finden kann.957 Die Rechtsprechung ist dieser Ansicht …” „… Gläubigerschädigung bewirkt.833II. Liability of Purported Limited Partner Betrachtet man die Ausführungen zum …” „… Einklang mit der Formulierung in §16 UPA 1914, § 308 RUPA 1997 der Begriff „liability of purported limited …”

Der Gläubigerschutz im Rahmen des Strukturwandels S. 247-265

„… Analysis of Law, S. 432; Carney,Limited Liability, S. 659, 675. 1469 Vgl. Roth, ZGR 1986, 371, 374; Schön …” „… Diskussion über die englische Limited oder auch Limited Liability Partnership häufig ignoriert, welche …” „… Corporate Law, S. 41–44 (1991); Carney, Limited Liability, S. 659, 670 ff.; Smith, S. 568; aus dem …”

Die Rechtsökonomie hybrider Rechtsformen S. 265-278

„… (1985). 1587 Easterbrook/Fischel, 52 U.Chi.L.Rev. 89, 111 (1985). 270control und limited liability …” „… Haftung ebenfalls die ökonomische Effizienz der Verbindung von control, ownership und limited liability …” „… Erfolgsstory der hybriden Gesellschaftsform business organization that will entail limited liability for …”

Die gesetzliche Haftung des herrschenden Limited Partner S. 99-156

„… Geschäftsführung (control) und beschränkter Haftung (limited liability) wurde nicht gebilligt. Die neue …” „… Sunworth Corporation (sole general partner) mit der G.B. Investment Company (sole limited partner) eine …” „… haftungsrechtliche Vorschrift heranziehen, die zur fraglichen Zeit für die jeweilige limited partnership gegolten hat …”

doi.org/10.5771/9783845212029

Martina Eckardt, Christian Schubel - Wettbewerb der Gesellschaftsrechtsordnungen in Ost-Mitteleuropa?

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Martina Eckardt (ed.), Christian Schubel (ed.)

Wettbewerb der Gesellschaftsrechtsordnungen in Ost-Mitteleuropa?

Series: Andrássy Studien zur Europaforschung

Volume 16 2016

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Lars Hornuf, Julia Lindner The End of Regulatory Competition in European Company Law? S. 115-138

„… illustrate this doctrine, assume that a limited liability company established under Swiss law moves its real …” „… English limited liability company steadily declined. While at the height of the legal arbitrage activities …” „… in Europe every fifth private limited liability company in Germany had used English company law, the …”

Thomas Ehrmann Internationalisierung von Unternehmen, Standortwahl und Anforderungen an die Rechtsform S. 103-114

„… ., ob die: „limited liability legal form as used by private limited enterprises has a positive impact on …” „… , S. 22 f.) stellt eine "robust empirical relationship between limited liability legal form and SMEs …” „… internationalization in contrast to the legal forms of sole proprietor or partnership which are of unlimited liability …”

Zoltán Csehi Wiedergeburt der Gestaltungsfreiheit im ungarischen Gesellschaftsrecht S. 43-60

„… organizational forms – the business corportaion, the limited liability company, the limited liability partnership …” „… . VI von 1988 über Wirtschaftsgesellschaften trat am 1.1.1989 in Kraft. 5 Kisfaludi, Company Law in …” „… , the limited partnership – combined with a wide range of jurisdictional options – Delaware, Nevada …”

Martina Eckardt, Anja-Maria Lechner Und es gibt ihn doch - den Wettbewerb im europäischen Gesellschaftsrecht: eine evolutionsökonomische Analyse unter besonderer Berücksichtigung der zentralen Rolle von Rechtsintermediären S. 139-168

„… beschränkter Haftung mit einem einzigen Gesellschafter“/ Single-Member Private Limited Company, EU Kommission …” „… . Häusermann, Daniel A. (2011): For a Few Dollar Less: Explaining State to State Variation in Limited Liability …” „… Nutzung der britischen Limited genannt, die sich u.a. bei deutschen Unternehmensneugründungen einer großen …”

doi.org/10.5771/9783845256658

Nicole Bettinger - Englische LLP und Anwaltshaftung in Deutschland

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Nicole Bettinger

Englische LLP und Anwaltshaftung in Deutschland

Series: Internationales und europäisches Privat- und Verfahrensrecht

Volume 8 2009

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Literaturverzeichnis S. 492-519

„… . Bank, Stephan, Die britische Limited Liability Partnership: Eine attraktive Organisationsform für …” „… EuGH und den Schlussanträgen zu Inspire Art, IPRax 2003, 193. Bennett, David A., Limited Liability …” „… ), S. 93. Zitiert: Bennett, SLPQ 1999, 4(2), 93. Beresford, Neil, The draft limited liability …”

Wesentliche Strukturelemente der LLP S. 56-63

„… Gründungsurkunde wirkt konstitutiv.227 Die Firma der LLP muss mit limited liability partnership oder der …” „… Recommended Practice Accounting by Limited Liability Partnerships, März 2006, ISBN: 1841524131 (SORP), ss …” „… ) der Gesellschafter in the course of the business of the limited liability partnership or with its …”

Abkürzungsverzeichnis S. 27-34

„… Company US-LLP US-amerikanische Limited Liability Partnership v. versus/vom verb. verbundene VersR …” „… London Borough Council LG Landgericht L. J. Lord Justice of Appeal LLP limited liability partnership LLPA …” „… 2000 Limited Liability Partnerships Act 2000 LPA 1907 Limited Partnerships Act 1907 Lord Lord of …”

Regelungsgefüge S. 54-56

„… (Verordnungen) ergänzen den Gesetzestext.208 Zu nennen sind insbesondere die Limited Liability Partnerships …” „… 1997, 387, 388; DTI, Feasibility Investigation 1996. 203 DTI, Limited Liability Partnership: A New …” „… . 11 Explanatory Notes to LLPA 2000; Villiers, SLPQ 2001, 6(2), 112, 114. 205 DTI, Limited Liability …”

Entstehungsgeschichte S. 52-54

„… zu belaufen.176 D. Die limited liability partnership (LLP) I. Entstehungsgeschichte Die Schaffung der …” „… (Verordnungen) ergänzen den Gesetzestext.208 Zu nennen sind insbesondere die Limited Liability Partnerships …” „… 1997, 387, 388; DTI, Feasibility Investigation 1996. 203 DTI, Limited Liability Partnership: A New …”

Gesamtbetrachtung S. 63-64

„… a limited liability partnership. Die LLP ist ein neues Konzept und eine Alternative zur partnership …” „… , zur limited partnership und zur private company.309 Die Explanatory Notes to LLPA 2000 unterstreichen …” „… limited liability for its members. . 311 Ziff. 10 Explanatory Notes to LLPA 2000. 312 Ziff. 11, 13 - 16 …”

Die Haftung der solicitors als members der LLP S. 83-109

„… liability partnership verdeutlicht, dass der Klient nicht mit einer company limited by shares in Kontakt …” „… , 467; vgl. hierzu Morris/Stevenson, MLR 1997, 538, 544f.; vgl. s. 5 Limited Liability Partnerships …” „… Limited Liability Partnership Bill aus dem Jahre 1999, dass der Gesetzgeber bei der Entwicklung der LLP …”

Stichwortverzeichnis S. 520-528

„… Zulässigkeit 282ff. - Konstitutive Eintragung 280ff. - Substitution 280ff. Private company limited by …” „… company law 54f., 57, 172f. - Außervertragliche Haftung 58, 59ff. - Buchführungs- und …” „… . - Vertretung 57, 58f., 188 - Vicarious liability 58, 59ff. - Siehe auch LLP-Gesellschafter, Professional …”

Problemstellung S. 35-38

„… bildet die englische private limited company by shares (Ltd) den Mittelpunkt des wissenschaftlichen …” „… Rolle.20 Es handelt sich um die limited liability partnership (LLP21), welche durch den am 6. April 2001 …” „… in Kraft getretenen Limited Liability Partnerships Act 200022 (LLPA 2000) neu eingeführt wurde.23 In …”

Durchführung der Substitution S. 153-211

„… Audit) (Application of Companies Act 2006) Regulations 2008; The Small Limited Liability Partnerships …” „… (Accounts) Regulations 2008, SI 2008/1912; The Large and Medium-sized Limited Liability Partnerships …” „… . 1378 The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006 …”

Companies S. 43-48

„… genutzte private company limited by shares (Ltd)61 wird schwerpunktmäßig erörtert. Bei der Ltd ist die …” „… . Private company limited by shares (Ltd) a) Gründung durch Eintragung der Ltd Eine Ltd entsteht im Wege der …” „… durch statutory instruments (Verordnungen).57 Das Konzept der company beinhaltet eigenständige …”

Kooperationsmöglichkeiten für englische solicitors S. 50-52

„… mindestens £ 3 Millionen für jede Schadensersatzforderung zu belaufen.176 D. Die limited liability …” „… Den barristers ist der Zusammenschluss zur gemeinsamen Berufsausübung in Form von partnership, company …” „… bestimmte Änderungen, welche die company betreffen, mitzuteilen.166 Auch besteht eine Versicherungspflicht …”

Titelei/Inhaltsverzeichnis S. 2-26

„… . Partnerships 41 II. Companies 43 1. Einführung 43 2. Private company limited by shares (Ltd) 44 a) Gründung …” „… für englische solicitors 50 D. Die limited liability partnership (LLP) 52 I. Entstehungsgeschichte …” „… ) Irreguläre Qualifikation der professional liability 424 (1) Lösungsweg von Henssler und Mansel 424 (2 …”

doi.org/10.5771/9783845216799

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