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Thomas M. J. Möllers

Legal Methods

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Index S. 569-586

„… negligence chapter 4 113, chapter 9 20 Control – by the case law chapter 11 23 ff. – by the legislature …” „… chapter 5 59 f., chapter 11 81 f., chapter 13 71 Extra legem, intra ius chapter 9 3 F Faccini Dori case …” „… ff. – Restriction see fundamental rights – right of defence chapter 11 3, 9 ff., 23, 57, 68, chapter …”

Table of Cases S. 557-567

„… 22.9.1956, GSSt 1/56, BGHSt 9, 385 – Malice (chapter 11 mn. 69) BGH, Judgment of 13.9.1957, 1 StR 338/57 …” „… 9.7.1986, GSZ 1/86, BGHZ 98, 212 – Compensation for use (chapter 7 mn. 54) BGH, Judgment of 11.2.1987, IVa …” „… 25.2.2008, II ZB 9/07, WM 2008, 641 – Schrempp resignation (chapter 3 mn. 57) BGH, Judgment of 26.11 …”

IV. The right to self-determination as justification of various legal concepts S. 324-332

„… contracts (chapter 11 mn. 58 ff.). Chapter 9. Legal doctrine and general legal principles 327 also ensured …” „… of 26.11.2001, BGBl. I, p. 3138. 164 Fikentscher/Heinemann, Schuldrecht, 11th ed. 2017, mn. 224. 165 …” „… control occurs and the adequacy of the contract is concluded from the level of the price (chapter 9 mn. 36 …”

Appendix. Selected figures of argumentation S. 551-557

„… (chapter 11 mn. 38 ff.) Construction (chapter 9 mn. 7a ff., chapter 10 mn. 3 ff.) Continuity argument/droit …” „… principle (chapter 9 mn. 11 ff.) Legal protection, no other possible (chapter 13 mn. 56 f.) Legally immanent …” „… Argumentum ad absurdum Avoiding circumvention (chapter 5 mn. 48 ff.) Balancing (chapter 9 mn. 25) Balancing …”

I. General legal principles and legal doctrine S. 307-315

„… Critically against Zimmermann (chapter 9 fn. 60) Simon, Rechtshist. J. 11 (1992), 574, 577 ff.; Wiegand …” „… Chapter 9 Legal doctrine and general legal principles Bibliography: Bumke, Christian, in: idem (ed …” „… des Bürgerlichen Rechts, 11th ed. 2016, § 10. Table of Contents mn. I. General legal principles and …”

III. Impact-oriented interpretation S. 178-196

„… , infra chapter 9 mn. 17. 183 RG, Judgment of 7.12.1911, VI 240/11, RGZ 78, 239 ff. – Linoleum rolls; BGH …” „… , 2552, 2553. 192 On the solution, see chapter 15 mn. 11. 193 Ulp. D. 4,3,9–10; similarly, also minima …” „… Theorie des Rechts, 1997, p. 9, 11 ff. 290 In detail on the development of US and German law and economics …”

I. Direct applicability as a prerequisite for primacy of application S. 407-411

„… presented in chapter 2. In chapter 11, certain primacy effects of the Constitution over the ordinary law …” „… :1964:66, 1259, 1269 ff. – Costa/E.N.E.L.; ECJ, Judgment of 9.3.1978, C-106/77, EU:C:1978:49, mn. 14–18 …” „… . 11 ff.; Ruffert, in: Calliess/idem, EUV/AEUV, 5th ed. 2016, Art. 1 TFEU mn. 25 f.; in favor of a …”

VI. Fifth step: Limits to competences S. 471-486

„… ). 212 ECJ, Judgment of 13.6.1958, 9/56 et. al., EU:C:1958:8, mn. 11, 53 – Meroni; ECJ, Judgment of …” „… law contra legem. 116 BGH, Judgment of 26.11.2008, VIII ZR 200/05, BGHZ 179, 27, 36 – Quelle (chapter …” „… with further references. 121 BVerfG, Judgment of 11.11.1999, 2 BvF 2/98 et al., BVerfGE 101, 158, 217 f …”

Databases for German, European and foreign cases S. 567-569

„… see balancing aspects, comparison – prohibition chapter 10 9 – rule chapter 1 89, 10 23, chapter 11 41 …” „… , 113 ff., 124, chapter 7 48 A shod foot case chapter 7 57 Abortion case chapter 3 93, chapter 11 7 f …” „… chapter 3 53, chapter 4 64, chapter 6 9, chapter 12 115 Actio quasi negatoria injuction case chapter 6 131 …”

IV. Balancing conflicting legal principles in private law S. 363-372

„… (Vertrauensschutzprinzip) (chapter 9 mn. 17) does not apply if the true legal situation is known positively, because the …” „… Wolf/ Neuner, Allgemeiner Teil des Bürgerlichen Rechts, 11th ed. 2016, § 10 mn. 82. Chapter 10 …” „… since BGH, Judgment of 22.11.1956, II ZR 222/55, BGHZ 22, 186, 191 – Succession of company shares; BGH …”

II. Using legal principles in cases: justification and construction of the legal principle S. 315-319

„… (alterum non laedere). 83 Critically against Zimmermann (chapter 9 fn. 60) Simon, Rechtshist. J. 11 (1992 …” „… only provide initial approaches to establish today’s legal principles and rules (see chapter 9 mn. 37 f …” „… , Judgment of 11.5.2011, VIII ZR 289/09, BGHZ 189, 346 mn. 15 – Usage of a third party eBay account. 78 BGH …”

II. Extension of legal methodology by case hermeneutics S. 491-503

„… , Wolfgang (eds.), Methoden der Verwaltungsrechtswissenschaft, 2004, p. 11–72; Kirchhof, Gregor, Grundrechte …” „… ed. 2012, § 3; Müller, Friedrich/Christensen, Ralph, Juristische Methodik, Vol. 1, 11th ed. 2013, mn …” „… approach has met with much approval.9 We also described the case norm theory (Fallnormtheorie) of …”

I. Teleological counter concepts to formal arguments S. 209-225

„… software package, BGH, Judgment of 9.11.1987, VIII 314/86, BGHZ 102, 135, 144 f. – Guarantee in case of a …” „… results.9 To focus on the supposedly clear wording narrows the discourse required by law and rashly …” „… words are only the possibly imperfect expression of the authoritative ideas.’11 8 Consequently, most …”

I. The different functions of the Constitution S. 374-384

„… Bürgerlichen Rechts, 11th ed. 2016, § 5 mn. 12. In detail, chapter 9 mn. 51 ff. Part 4. Primacy of …” „… PART 4 Primacy of constitutional and European law Chapter 11 The Constitution as higher-ranking law …” „… fundamental rights on private individuals ................... 11 3. The effect of the Constitution on case law …”

IV. Interpretation in conformity with the Constitution S. 390-395

„… , Judgment of 9.1.1989, IX ZR 124/88, BGHZ 106, 269, 272 – Guarantor; BGH, Judgment of 24.11.1992, XI ZR …” „… interpretation 116 BVerfG, Order of 19.9.2007, 2 BvF 3/02, BVerfGE 119, 247, 274 – Mandatory part-time employment …” „… Methodik I, 11th ed. 2013, mn. 100; Röhl/Röhl, Allgemeine Rechtslehre, 3rd ed. 2008, p. 623; Raisch …”

I. Problems: Sources of legal knowledge alongside primary sources of law? S. 77-84

„… Bürgerlichen Rechts, 11th ed. 2016, § 4 mn. 5. 70 See BVerfG, Order of 17.3.1959, 1 BvR 53/56, BVerfGE 9, 213 …” „… .................................................... 9 3. Mediating perspective: The theory of secondary sources of law ..... 12 4. Beyond legal …” „… : BVerwG, Judgment of 6.11.1986, 3 C 72/84, BVerwGE 75, 109, 115, 117 f.; BVerwG, Judgment of 25.11.1993, 5 …”

V. Development of the law in conformity with the Constitution S. 395-404

„… person and now 192 BGH, Judgment of 9.11.2011, XII ZR 136/09, BGHZ 191, 259 – Right to information of the …” „… place.140 This case law is also the basis for the principle of self-determination (chapter 9 mn. 43 ff …” „… reference to Chapter 11. The Constitution as higher-ranking law 395 ments of the Federal Constitutional …”

IV. Wording, systematics and history as traditional methods of interpretation S. 537-538

„… . 646 f. 11 Wagner, in: MünchKomm-BGB, 7th ed. 2017, § 833 mn. 9. 12 Genetic Engineering Act of …” „… viruses as a third category alongside plants and animals, argues against this.9 However, this type of …” „… circumstances can change (Section 6 mn. 70 ff.).11 Systematically more important is the fact that the …”

I. The purpose of legal methodology S. 2-10

„… values parts of the legal system are based (considered in detail in chapter 9 mn. 2 ff.).11 Methodology …” „… , JZ 2013, 1–11; Rüthers, Bernd, Wozu auch noch Methodenlehre, JuS 2011, 865–870; Starck, Christian …” „… , see Möllers, Juristische Arbeitstechnik und wissenschaftliches Arbeiten, 9th ed. 2018. 1 III. Legal …”

I. Substantiation of the law S. 259-264

„… ). Interpretation in context of the Constitution and European Law will be, inter alia, the subject of chapters 11 …” „… Article 1(1) of the Basic Law (Grundgesetz – GG). Further interim steps are required, and these have been …” „… Bewegliche System (flexible system) and work with case groups. Chapter 9 looks at legal theory and the use of …”

I. Balancing in public law S. 338-348

„… (Übermaßverbot) and failing to act (Untermaßverbot) (chapter 11 mn. 9 f.). The Federal Constitutional Court is …” „… the user of the law. In chapter 9, we presented the (inductive) derivation of general legal principles …” „… 9 mn. 12). The doctrine of fundamental rights is particularly sophisticated in Germany. Separate …”

III. The hierarchy of law in Germany today, including European law S. 55-67

„… 20.9.1990, C-192/89, EU:C:1990:322, mn. 8 – Sevince; Mögele, in: Streinz, EUV/AEUV, 3rd ed. 2018, Art. 216 …” „… . 98 ECJ, Judgment of 13.11.1964, C-90/63 et al., EU:C:1964:80, 1329, 1345– Commission/Belgium and …” „… (Vertrauensgrundsatz) (chapter 9 mn. 17). 64 Primary law takes precedence over secondary law.106 International treaties …”

III. Second step: A glimpse of the legal consequences S. 461-467

„… (1861), 1, 2; infra chapter 14 mn. 41. 78 BAG, Order of 25.9.1957, GS 4/56 et al., BAGE 5, 1, 7 f …” „… . – Danger-prone work (translated from the original German). 79 BAG, Order of 27.9.1994, GS 1/89 (A), BAGE 78, 56 …” „… , 61 ff. – Freedom of occupation and general freedom of action. 80 BAG, Order of 27.9.1994, GS 1/89 (A …”

II. Grammatical interpretation S. 121-137

„… construction (chapter 9 mn. 7a ff.) of law when working with general clauses and legal principles. c) The fluid …” „… , mn. 9; Säcker, WRP 2004, 1199, 1219 f.; detailed Möllers/Heinemann, The Enforcement of Competition …” „… Bürgerlichen Rechts, 2nd ed. 1996, mn. 90; Möllers, Juristische Arbeitstechnik, 9th ed. 2016, § 4 mn. 35. 99 …”

I. Law and sources of law S. 41-48

„… , 890, 896. 5 Jellinek, System der subjektiven öffentlichen Rechte, 2nd ed. 1905, p. 9: ‘An objective …” „… declared invalid for formal or material9 reasons. They lose validity and effect when they are repealed by …” „… their effect due to de facto inoperability.11 The legislature is restricted by the protection of …”

I. The Bewegliche System (flexible system) S. 290-297

„… ...................................................................... 9 3. Application in European law …” „… . Legal principles will be examined in detail in chapters 9 and 10. 289 I. The Bewegliche System (flexible …” „… convincing why, for example, only two or three elements should be of a conclusive nature.9 6These arguments …”

III. Legal principles in private law: derivation and substantiation of private autonomy S. 319-324

„… Bürgerlichen Rechts, 11th ed. 2016, § 10 mn. 33 ff.; Möllers, JuS 1999, 1191, 1192. 112 von Savigny, Das Recht …” „… highlighting of a legal success that, according to the legal order, occurs because it is intended.’ Chapter 9 …” „… . 170. 115 Smith, Wealth of Nations, 9th ed. 1799, Vol. III, Book IV, Ch. II, Of Restraints upon the …”

III. Secondary sources of law and sources of legal knowledge S. 536-537

„… . 646 f. 11 Wagner, in: MünchKomm-BGB, 7th ed. 2017, § 833 mn. 9. 12 Genetic Engineering Act of …” „… - Komm-BGB, 7th ed. 2017, § 823 mn. 700 fn. 3067. 6 BGH, Judgment of 11.1.1972, VI ZR 187/70, BGHZ 58, 40, 44 …” „… viruses as a third category alongside plants and animals, argues against this.9 However, this type of …”

IV. Sources of legal methodology S. 513-519

„… distinguish it from legal doctrine (chapter 9 mn. 3a.) or legal theory. At various points, one or other …” „… 7.4.1933, RGBl. 1933 I, p. 175. 187 Law for the Protection of German Blood and German Honour of 15.9 …” „… 2 StGB (old version), see chapter 4 mn. 67. Section 4 of the Public Enemy Regulation (of 5.9 …”

I. The purpose of the law as teleological interpretation S. 163-171

„… determined by interpreting the meaning and purpose of the corresponding applicable norm’.9 Other countries do …” „… . 9 BVerwG, Judgment of 24.9.1998, 4 CN 2/98, BVerwG 107, 215, 220 – Third party protection with …” „… interpretation 163 Spain11 and the USA.12 English law also recognises the ratio legis,13 but its mischief rule …”

III. Ordinary forms of development of the law S. 234-254

„… ), 9, 11 ff.; Martens, Methodenlehre des Unionsrechts, 2013, p. 318 f. 221 Kaufmann, Analogie und …” „… , 457 (1989) and chapter 11 mn. 65 f. 174 Obergefell v. Hodges, 135 S.Ct. 2584, 2602 (2015): ‘The right …” „… ; Fischer, StGB, 66th ed. 2019, § 224 mn. 14. 187 Fischer, StGB, 66th ed. 2019, § 224 mn. 2, 9. 188 See also …”

I. The uncertain boundaries of permissible development of the law S. 449-455

„… , 2 BvR 2044/07, BVerfGE 122, 248, 282 ff. – Dismissal of reprimands (chapter 11 mn. 83 f.). 9 Ch …” „… .......................................................................... 9 4. Definitions of the limits of permissible development of the law .... 13 5. Arguments to avoid …” „… development of law in conformity with the Constitution (chapter 11 mn. 75 ff.) or the development of law in …”

IV. The economic analysis of law S. 196-207

„… Theorie des Rechts, 1997, p. 9, 11 ff. 290 In detail on the development of US and German law and economics …” „… A., Economic Analysis of Law, 9th ed. 2014; Schäfer, Hans-Bernd/Ott, Claus, Lehrbuch der …” „… , Wealth of Nations, 9th ed. 1799, Vol. III, Book IV, Ch. II, p. 181: ‘He generally, indeed, neither …”

VIII. The Bewegliche System, case groups and case group comparison as substantiation methods S. 542-543

„… lex specialis in relation to the case law of the ECJ.41 33 BGH, Judgment of 11.2.1982, 4 StR 689/81 …” „… , Judgment of 19.1.1984, 4 StR 742/83, NStZ 1984, 328, 329. 35 According to BGH, Judgment of 9.2.1988, VI ZR …” „… 48/87, NJW 1988, 1588 f. – Innkeeper. 36 ECJ, Judgment of 20.9.2001, C-453/99, EU:C:2001:465, mn. 24 …”

II. Legal methodology as a theory of legitimacy S. 10-21

„… relation to a source of law – induction and deduction of general legal principles (chapter 9) – balancing …” „… : Primacy of constitution (chapter 11) and European law (chapter 12) Part 5: Justice, utility and peace …” „… . Müller/Christensen, Juristische Methodik, Vol. I, 11th ed. 2013, mn. 4; Zippelius, Juristische Methodenlehre, 11th ed …”

V. Legal principles at the European level S. 332-336

„… Section 133 BGB Section Section 1901a(1) sentence 2 BGB 2064 BGB Article 2(1), 1(1) GG V. Legal …” „… , the ECJ can create a general rule from various rules by means of induction (chapter 9 mn. 18 ff.).232 …” „… mn. 57. Chapter 9. Legal doctrine and general legal principles 333 the law is observed, to rule on …”

IV. The comparative case method as substantiation by the courts S. 272-288

„… . 1095/2010 (of 24.11.2010 establishing a European Supervisory Authority (ESMA), OJ L 331, 15.12.2010, p. 84 …” „… Möllers, NZG 2010, 285. 89 ECJ, Judgment of 28.6.2012, C-19/11, EU:C:2012:397, mn. 38 ff. – Geltl/Daimler …” „… Markets Authority (ESMA). 91 Opinion of Advocate General Mengozzi of 21.3.2012, C-19/11, EU:C:2012:153, mn …”

I. Interpretation and subsumption S. 110-121

„… wissenschaftliches Arbeiten, 9th ed. 2018, § 2. 11 Larenz, Methodenlehre der Rechtswissenschaft, 6th ed. 1991, p. 264 …” „… Constitution (chapter 11) and European law (chapter 12). I. Interpretation and subsumption 1. Deductive …” „… binding thread to uncover or provide a connection between the facts of the case and the legal norm.9 This …”

Titelei/Inhaltsverzeichnis

„… Thomas M.J. Möllers Translated by Gill Mertens 2020 Published by Verlag C.H.Beck oHG, Wilhelmstraße 9 …” „… Park, Cumnor Hill, Oxford, OX2 9PH, United Kingdom, online at: www.hartpub.co.uk and Nomos …” „… 6404 4 (NOMOS) © 2020 Verlag C.H.Beck oHG Wilhelmstr. 9, 80801 München Printed in Germany by Beltz …”

III. Balancing European fundamental rights and freedoms S. 357-363

„… . 9 – Cassis de Dijon. 208 ECJ, Judgment of 16.7.1956, 8/55, EU:C:1956:11, 302, 311 – Fédération …” „… fundamental rights (chapter 11 mn. 5 f.) 3. Existence of imbalance III. Justification for interference …” „… 124, 199 – Survivor’s pension for life partners (chapter 11 mn. 63); BVerfG, Judgment of 2.3.2010, 1 …”

IV. Further means of enforcing European law S. 437-442

„… :1980:120, mn. 11 – Commission/Belgien. 206 ECJ, Judgment of 30.5.1991, C-361/88, EU:C:1991:224, mn. 15 ff …” „… 19.12.2013, C-281/11, EU:C:2013:855, mn. 105 – genetically modified microorganisms. Chapter 12. The primacy …” „… , Juristische Arbeitstechnik und wissenschaftliches Arbeiten, 9th ed. 2018, § 10 mn. 12. 211 BT-Drucks. 16/10607 …”

V. Examination sequence and ranking of argumentation concepts as building blocks of a metamethodology S. 519-531

„… Methodenlehre und Rechtsbegriff, 2nd ed. 1991, p. 553 ff.; Zippelius, Juristische Methodenlehre, 11th ed. 2012 …” „… : idem/Neumann/Saliger, Einführung in die Rechtsphilosophie und Rechtstheorie der Gegenwart, 9th ed. 2016, p. 237 …” „… ). 226 Explicitly p.ex. the Swiss federal court: BGer, Judgment of 7.9.2012, BGE 138 II 440, 453. 227 …”

II. The importance of case law in the determination of law S. 84-92

„… Richterrecht, 1996, p. 115; Wolf/ Neuner, Allgemeiner Teil des Bürgerlichen Rechts, 11th ed. 2016, § 4 mn. 5 …” „… . 70 See BVerfG, Order of 17.3.1959, 1 BvR 53/56, BVerfGE 9, 213, 221 – Medicinal remedy order. 71 BGH …” „… renders the customary law void. See on this problem BGH, Order of 25.11.1965, I ZB 28/64, BGHZ 44, 346 …”

VII. Substantiation of the law by the legislature, the administration and the courts S. 541-542

„… , BGHSt 3, 105, 109 – Physical punishment; BGH, Judgment of 11.2.1982, 4 StR 689/81, BGHSt 30, 375, 376 …” „… law of the ECJ.41 33 BGH, Judgment of 11.2.1982, 4 StR 689/81, BGHSt 30, 375, 376 – Shod foot; BGH …” „… 1984, 328, 329. 35 According to BGH, Judgment of 9.2.1988, VI ZR 48/87, NJW 1988, 1588 f. – Innkeeper …”

IV. The importance of foreign judgments in the determination of law S. 99-106

„… better reasons are given.186 74Finally, the concept of network structures (chapter 3 mn. 9 ff.) has a …” „… 16(3) (EU) No. 1095/2010 of 24.11.2010 on the establishment of a European Banking Authority (ESMA), OJ …” „… international law. To this, infra chapter 3 mn. 94 f. 190 Zweigert, RabelsZ 15 (1949/1950), 5, 9 ff. 191 Thus …”

IV. Historical interpretation S. 151-161

„… . 73, 86 f.; F. Müller/Christensen, Juristische Methodik, Vol. I, 11th ed. 2013, mn. 360; Kramer …” „… . I, 11th ed. 2013, mn. 360. 326 Koschaker, Europa und das römische Recht, 1947, p. 63 ff. 327 To the …” „… ; Honsell, in: Staudinger, BGB, revised ed. 2018, Intro. to BGB mn. 161. 328 BGH, Judgment of 11.3.1970, 4 …”

II. First step: traditional arguments S. 455-461

„… , Allgemeiner Teil des Bürgerlichen Rechts, 11th ed. 2016, § 4 mn. 74. 42 Previously chapter 1 mn. 76. 43 On the …” „… delegated the power of substantiation to the courts (chapter 7 mn. 9 ff.). However, there are also limits to …” „… Gefährdungshaftung, 1971. 50 See chapter 11 fn. 170 and chapter 13 fn. 46. 51 P.ex. Section 7 StVG, Section 1 HaftPlG …”

III. Legal methodology as a theory of argumentation S. 21-33

„… compares them with principles (chapter 9 mn. 11 ff.), as they need to be weighed against each other and are …” „… , 203 – Termination of pregnancy II (chapter 11 mn. 7 f.). Further controversial decisions are ‘East …” „… , Juristische Methodik, Vol. I, 11th ed. 2013, mn. 15 ff., 235; concurring Larenz/ Canaris, Methodenlehre der …”

I. The path to a modern methodology S. 490-491

„… facts for determining the case area.................. 11 3. The norm range …” „… outdated (chapter 3 mn. 9), the idea of finding the law is obsolete, as the quotation from Goethe at the …” „… explain the doctrines of law (chapter 9 mn. 6). A ‘pragmatic pluralism of methods’ prevails, i. e. the …”

III. Secondary law: regulations, directives, recommendations S. 416-437

„… working time, OJ L 299, 4.11.2003, p. 9, see ECJ, Judgment of 20.1.2009, C-350/06 et al., EU:C:2009:18, mn …” „… , Judgment of 13.6.2006, C-173/03, EU:C:2006:391, mn. 46 – Traghetti. 57 BGH, Judgment of 13.11.2001, X ZR …” „… , EUV/AEUV, 3rd ed. 2018, Art. 288 TFEU mn. 91 ff. 65 ECJ, Judgment of 11.7.1991, C-87/90 et al., EU:C …”

III. Constitutionally-oriented interpretation S. 387-390

„… rule and principle, supra chapter 9 mn. 11 f. 102 Dannecker, in: LK-StGB, 12th ed. 2007, § 1 mn. 332 …” „… takes fundamental rights into consideration and uses them in the same way as principles (chapter 9 mn …” „… . 11 f.). However, 88 Zippelius, in: FG 25 Jahre BVerfG, Vol. II, 1976, p. 108, 112. 89 Dannecker, in …”

IV. The claim to justice of legal methodology S. 33-38

„… , and paragraphs. 218 I. 1,1, pr.: Iustitia est constans et perpetua voluntas ius suum cuique tribuens …” „… , Rechtsphilosophie, 6th ed. 2014, §§ 9–12. 221 Rüthers, Die unbegrenzte Auslegung, 1968, p. 443; Rüthers/Fischer/Birk …” „… , Problemgeschichtliche Betrachtungen, 1984, p. 35 ff.; idem, in: FS Maihofer, 1988, p. 11 ff., 28, 34; Neuner, Die …”

III. Legal creativity and legal thinking S. 503-513

„… Methoden der Verwaltungsrechtswissenschaft, 2004, p. 11, 34. 87 F. Müller/Christensen, Juristische Methodik …” „… , Vol. I, 11th ed. 2013, mn. 232; similarly Fikentscher, Methoden des Rechts, Vol. IV, 1977, p. 313 …” „… : ‘regeneration of law’. 88 F. Müller/Christensen, Juristische Methodik, Vol. I, 11th ed. 2013, mn. 84; Grimm, in …”

III. Systematic interpretation S. 137-151

„… , Möllers, Juristische Arbeitstechnik und wissenschaftliches Arbeiten, 9th ed. 2018, § 3 mn. 11 ff. 215 LG …” „… systematic interpretation. Systematic interpretation is partly linked 200 ECJ, Judgment of 9.7.1981, C-169/80 …” „… .; Kramer, Juristische Methodenlehre, 5th ed. 2016, p. 92 ff. 205 BVerfG, Order of 9.5.1978, 2 BvR 952/75 …”

V. Natural law S. 71-75

„… recording of the core idea’ is sufficient.219 115The 11th Decree to the German Citizenship Act …” „… 28.11.1923, V 31/23, RGZ 107, 78, 87 ff. 219 Kaufmann, NJW 1995, 81, 86. Chapter 2. Sources of law 73 as law …” „… , 132[198]). […] The 11th Decree violated these fundamental principles. In the Decree, the contradiction of …”

III. The structuring of several attribution criteria of different case groups S. 300-305

„… 11 mn. 58 ff.) shows. However, it is also conceivable to establish a new case group by working out …” „… , Allgemeiner Teil des Bürgerlichen Rechts, 11th ed. 2016, § 46 mn. 29 ff. 77 Coing, NJW 1947/48, 213 ff. 78 …” „… (chapter 11 mn. 58 ff.). The Federal Court of Justice then clarified the terms ‘relatives’ (Angehörige) and …”

V. International law S. 442-444

„… – Brasserie du Pêcheur. 238 ECJ, Judgment of 30.9.2003, C-224/01, EU:C:2003:513, mn. 122 f. – Köbler. 239 …” „… , 52 – Deposit protection; BGH, Order of 24.11.2005, III ZR 4/05, NJW 2006, 690, 691 – Disclosure of …” „… annual financial statements; BGH, Order of 18.10.2012, III ZR 197/11, NJW 2013, 168 – Gambling. 241 …”

II. Primacy of application and the obligation to interpret in conformity with Union law S. 411-416

„… , movement and occupation, see Articles 8, 9, 11, 12 of the Basic Law (Grundgesetz – GG). While a part of the …” „… according to Article 3(2) in conjunction with Article 28 of the TFEU, ECJ, Judgment of 9.12.1997, C-265/95 …” „… , 20, 44; Canaris, in: FS Bydlinski, 2002, p. 47, 81; see BGH, Judgment of 26.11.2008, VIII ZR 200/05 …”

Principal Works Cited

„… , Lief/Burke, Thomas F., Reason in Law, 9th ed. Chicago 2016. Coing, Helmut, Juristische Methodenlehre, Berlin …” „… , Friedrich/Christensen, Ralph, Juristische Methodik. Grundlegung für die Arbeitsmethoden der Rechtspraxis, Vol. I, 11th …” „… , Juristische Methodenlehre, Heidelberg 2013. Zippelius, Reinhold, Juristische Methodenlehre, 11th ed. Munich …”

II. Substantiation by the legislature S. 264-270

„… BGH, Judgment of 31.3.2004, 2 StR 482/03, NJW 2004, 2394, 2395; BGH, Judgment of 11.9.2003, 4 StR …” „… clauses as points of intervention for fundamental rights (chapter 11 mn. 13 ff.). Fundamental rights …” „… , 480, 500 ff.; Röthel, in: Riesenhuber, Europäische Methodenlehre, 3rd ed. 2015, § 11 mn. 20 ff. 41 ECJ …”

II. Unconstitutionality and constitutional law arguments S. 384-387

„… , BVerfGE 115, 118, 165 – Shooting down of a passenger aircraft. 64 BVerfG, Order of 7.11.2006, 1 BvL 10/02 …” „… detention III. 74 Inheritance and Gift Tax Act of 27.2.1997, BGBl. I, p. 378. 75 BVerfG, Order of 7.11 …” „… th ed. 1995, mn. 80. Chapter 11. The Constitution as higher-ranking law 385 state.79 Ultimately …”

IV. Third step: The Constitution as higher-ranking law S. 467-470

„… Constitution is to be affirmed (chapter 11 mn. 65 ff.). Depending on which interpretation concept is used, it …” „… obvious. Numerous cases have already been described in detail above (chapter 11 mn. 56 ff.). The legal …” „… previously BVerfG, Judgment of 17.11.1992, 1 BVL 8/87, BVerfGE 87, 234, 264 – Charge against income. 100 …”

IV. Summary of chapter 8 S. 305-306

„… : KK-WpHG, 2nd ed. 2014, §§ 37b, c mn. 463. 105 ECJ, Judgment of 20.9.2001, C-453/99, EU:C:2001:465, mn. 24 …” „… substantiation methods 305 Chapter 9 Legal doctrine and general legal principles Bibliography: Bumke, Christian …” „… , Manfred/Neuner, Jörg, Allgemeiner Teil des Bürgerlichen Rechts, 11th ed. 2016, § 10. Table of Contents mn. I …”

V. Telos, logic and impact-oriented interpretation S. 538-540

„… 11 Road traffic accident in Turkey – Federal Court of Justice (VI ZR 1/92) (chapter 5 mn. 78): In …” „… incorporated into Section 823(1) of the Civil Code, see chapter 11 mn. 71 ff. 16 BGH, Judgment of 8.3.1983, VI …” „… Liability Act or Section 9 of the Road Traffic Act (Straßenverkehrsordnung – StVG) and the duty to mitigate …”

IV. The hierarchy of law in Germany today, including international law S. 67-71

„… Makowsky, 16 U.Pa.J.Int’l Bus.L. (1995) 155 ff. 168 In detail Haratsch/Koenig/Pechstein, Europarecht, 11th …” „… : Staudinger, BGB, revised ed. 2018, Art. 7 CISG mn. 11–37; G. Schmid, Einheitliche Anwendung von …” „… : Schlechtriem/Schwenzer, Kommentar zum Einheitlichen UN-Kaufrecht, 6th ed. 2013, Art. 7 CISG mn. 9. 180 For the Vienna …”

II. Hierarchy of legal sources in Germany S. 48-55

„… Act on the improvement of sexual self-determination of 4.11.2016, BGBl. I, p. 2460. Sexual assault …” „… . 2007, § 100 mn. 9. Chapter 2. Sources of law 49 Germany, this takes place at the federal level in line …” „… , Order of 8.6.1988, 2 BvL 9/85 et al., BVerfGE 78, 249, 272 – Compensation for subsidised housing after …”

III. Administrative regulations, private rule-setting, and European recommendations S. 92-99

„… Bieber/Epiney/Haag/Kotzur, Die Europäische Union, 13th ed. 2019, § 9 mn. 102; concurring Schwarze/Wunderlich, in: Schwarze …” „… . 137 Thus succinctly BGH, Judgment of 25.2.2008, II ZB 9/07, WM 2008, 641 mn. 24 – Schrempp resignation …” „… of the decision of the BGH’s 11th Senate on the guidelines on Section 35 WpHG (old version), see BGH …”

XIII. Limits to development of the law S. 547-550

„… previous law BGH, Judgment of 17.10.2012, VIII ZR 226/11, BGHZ 195, 135 mn. 17 ff. – Installation and …” „… ) sentence 1 BGB. 78 RG, Judgment of 30.11.1938, VI 122/38, RGZ 159, 21, 24; BGH, Judgment of 3.12.1951, III …” „… of 9.3.1931, 396/30 VI, JW 1931, 1804, 1805; BGH, Judgment of 17.10.1955, III ZR 84/ 54, BGHZ 18, 226 …”

III. Substantiation by the administration or private regulatory systems S. 270-272

„… . 1095/2010 (of 24.11.2010 establishing a European Supervisory Authority (ESMA), OJ L 331, 15.12.2010, p. 84 …” „… Möllers, NZG 2010, 285. 89 ECJ, Judgment of 28.6.2012, C-19/11, EU:C:2012:397, mn. 38 ff. – Geltl/Daimler …” „… Markets Authority (ESMA). 91 Opinion of Advocate General Mengozzi of 21.3.2012, C-19/11, EU:C:2012:153, mn …”

XIV. A modern legal methodology S. 550-551

„… of 23.2.1973, V ZR 109/71, BGHZ 60, 235, 242; BGH, Judgment of 28.11.1993, V ZR 99/03, NJW 2004, 603 …” „… Argumentum ad absurdum Avoiding circumvention (chapter 5 mn. 48 ff.) Balancing (chapter 9 mn. 25) Balancing …” „… ., 79, 117) Broad interpretation of exceptions (chapter 6 mn. 32 ff.) Case area (chapter 14 mn. 8, 11 ff …”

IV. The difficult search for telos S. 254-257

„… 19.11.2009, C-402/07 et al., EU:C:2009:716, mn. 60, see also mn. 48 – Sturgeon: ‘Given that the damage …” „… principle of equal treatment being infringed.’ 297 ECJ, Judgment of 11.3.2003, C-186/01, EU:C:2003:146, mn …” „… beneficiary is liable for compensation (Article 9(2) sentence 1 of the Bavarian Law on 298 In the legislative …”

II. Individual logical figures of argumentation S. 171-178

„… is prohibited. 81 Möllers, Juristische Arbeitstechnik und wissenschaftliches Arbeiten, 9th ed. 2018 …” „… , Logik für Juristen, 7th ed. 2016, p. 214. 115 Thus, however, LG Duisburg, Judgment of 14.11.1961, 1 O …” „… 9.5.2005, II ZR 287/02, NJW 2005, 2450 ff. – EM TV; Möllers, BB 2005, 1637 ff.; for Austrian law as well as …”

V. Academic legal literature S. 106-107

„… . 2016, mn. 9 f. 242 Grabenwarter, in: Gamper/Verschraegen, Rechtsvergleichung als juristische …” „… Auslegungsmethode, 2013, p. 95 ff.; Grabenwarter/Pabel, Europäische Menschenrechtskonvention, 6th ed. 2016, mn. 11 …”

II. Balancing of fundamental rights S. 348-357

„… 33 a) Fundamental rights are basically rights of defence (Abwehrrechte) against the state (chapter 11 …” „… neglects to do something, although protection obligations oblige it to act (chapter 11 mn. 5 ff …” „… expressions of opinion or art,111 or due to excessive contractual obligations (chapter 11 mn. 58 ff.). Once …”

IX. Legal doctrine and general legal principles S. 543-544

„… IX. Legal doctrine and general legal principles 31Right of withdrawal (chapter 9 mn. 58): Under the …” „… in order to decide for or against 42 Law on the modernisation of the law of obligations of 26.11 …”

II. Subjective versus objective theory S. 225-234

„… (discussed in detail in chapters 11 and 12). 67 bb) The interpretation concept of the false omission or …” „… ‘self-empowerment’ (p. 66) or ‘makea-wish terms’ (p. 109). See also chapter 9 mn. 7. 139 Dernburg, Pandekten, Vol. 1 …” „… the Law of Obligations of 26.11.2001 (Schuldrechtmodernisierungsgesetz), BGBl. I, p. 3138; infra …”

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Yuanshi Bu - Chinese Civil Code - The General Part -

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Yuanshi Bu

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Index S. 259-264

„… Intention by means of announcement 10 11–12 – Declaration of Intention with Counterparty 10 7–9 …” „… 16–17 – principle of voluntariness (自愿原则) 2 16 Q Quasi-juristic act 9 1 13 3 R Real act (事实行为) 7 11 9 1 …” „… 08.04.2019 08:54:44 3B2 9.1.580; Page size: 160.00mm 240.00mm Index Introductory note: References in the …”

Relevant Laws and Regulations S. 253-259

„… Cooperation Joint Ventures (中外合作经营企业法实施细则) 9/41995 9/41995 11/17/2017 Detailed Rules for the Implementation …” „… Concerning the Enforcement and Implementation of Succession Law (关于贯彻执行《中华人民共和国继承法》若干问题的意见) 9/11 …” „… /1985 9/11/1985 – Interpretations of the SPC on Several Issues concerning the Application of LAFRCL I (最高人民法院关于适用 …”

Bibliography S. 233-253

„… O:/Beck/Bu_978-3-406-71478-8/3d/11_Literatur.3d from 08.04.2019 08:53:52 3B2 9.1.580; Page size: 160.00mm …” „… _978-3-406-71478-8/3d/11_Literatur.3d from 08.04.2019 08:53:53 3B2 9.1.580; Page size: 160.00mm 240.00mm Fu Dalin …” „… _978-3-406-71478-8/3d/11_Literatur.3d from 08.04.2019 08:53:56 3B2 9.1.580; Page size: 160.00mm 240.00mm Liu Shaoyu …”

II. Debate over Independence of Civil Liability S. 180-186

„… 08:52:32 3B2 9.1.580; Page size: 160.00mm 240.00mm 5 Structurally, no clear arrangement can be identified …” „… legal consequence (后果说) – arguing in favor of the last theory.9 In Wei‘s view, the theory of duty treats …” „… erases the fundamental difference between duty and liability.11 Duty and liability, according to Wei, are …”

I. Overview S. 14-16

„… 08:47:51 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 2 Fundamental Principles I. Overview 1 …” „… . Legislative Purpose 1 The first chapter of the GRCL contains in total 11 paragraphs. At the outset, art. 1 …” „… personality relationship (人格关系) and status relationship (身份关系),9 while another opinion excludes personality …”

II. Grounds for Invalidity S. 112-123

„… 08:51:00 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 11 Effect of Juristic Acts I. General …” „… , which neither brings benefit nor causes damage to such persons,11 such as acting as an agent.12 9bb) Act …” „… from 08.04.2019 08:51:01 3B2 9.1.580; Page size: 160.00mm 240.00mm 11 dd) Right to Urge and to …”

VI. The Role of German Law S. 11-13

„… 08:47:51 3B2 9.1.580; Page size: 160.00mm 240.00mm Chinese Civil Code with a priori loyalty to German …” „… , CASS Journal No. 409. 79 Liang Huixing, Jinan Journal 2016/1, 26; Liu Jingwei, LS 2016/10, 9. 80 …” „… Zweigert/Kötz, 286. 81 Xue Jun, ECUPL Journal 2017/3, 9. 82 Exceptions in Zeng Xiangsheng, SLB 2015/3, 110 et …”

III. Other Invalidity Grounds S. 123-126

„… 08:51:04 3B2 9.1.580; Page size: 160.00mm 240.00mm art. 154 GRCL is applied, since the tax evasion …” „… , JLA 2017/9, 28. 97 Han Shiyuan, JLA 2017/17, 42; Yang Lixin, JCL 2017/4, 97. 98 Han Shiyuan, JLA …” „… art. 14 of the EJV Implementation Rules. 103 Art. 5, 25 of the CJV Law and art. 11 of the CJV …”

IX. Principle of lex specialis S. 24-27

„… 08:47:53 3B2 9.1.580; Page size: 160.00mm 240.00mm customary law, specifically case law.100 Three …” „… . Principle of lex specialis 47 Art. 11 GRCL is a lex specialis-regulation, which states that the GRCL is …” „… art. 11 GRCL, which has already caused uncertainty in law application in the past.109 The same is to …”

I. Overview S. 81-82

„… 08:49:38 3B2 9.1.580; Page size: 160.00mm 240.00mm PART III SUBJECTIVE RIGHTS Chapter 7 Introduction I …” „… (期待一部有温度的”民法总则”), news.xinhuanet.com/legal/2016-11/07/c_1119859986.htm. 5 Wang Liming, Jurist 2016/5, 5; Wang …” „… 08:49:38 3B2 9.1.580; Page size: 160.00mm 240.00mm 2. Structure 6 With regard to the provisions, several …”

I. Evolution History S. 179-180

„… 08:52:32 3B2 9.1.580; Page size: 160.00mm 240.00mm PART VI CIVIL LIABILITY Chapter 17 Overview I …” „… 08:52:32 3B2 9.1.580; Page size: 160.00mm 240.00mm 5 Structurally, no clear arrangement can be identified …” „… legal consequence (后果说) – arguing in favor of the last theory.9 In Wei‘s view, the theory of duty treats …”

II. Acquisition of Rights S. 82-83

„… 08:49:38 3B2 9.1.580; Page size: 160.00mm 240.00mm 2. Structure 6 With regard to the provisions, several …” „… regulations for socially weaker persons) and art. 11 GRCL (lex-specialis-regulation) as well as art. 130 GRCL …” „… . Scholarly Comments 8 The reactions in literature to the 5th Chapter are mixed.9 It is certainly not wrong to …”

I. Personality Rights S. 84-87

„… 08:49:39 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 8 Personal and Property Rights I. Personality …” „… from 08.04.2019 08:49:39 3B2 9.1.580; Page size: 160.00mm 240.00mm Right Concept Scope Relevant Norms …” „… and use one’s image9 Presentation of one’s appearance by photography, film, video, painting, sculpture …”

I. Force Majeure S. 213-215

„… 08:52:38 3B2 9.1.580; Page size: 160.00mm 240.00mm II. Self-Defense 1. Concept 11Art. 181 GRCL stipulates …” „… 08:52:38 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 19 Defense 1GRCL stipulates three general …” „… Chen Su (ed.), 1285 et seq.; Li Shishi (ed.), 561; Wang Liming (ed.), 830. 5 Cui Jianyuan, LSM 2016/11 …”

II. Justification for the Codification S. 3-4

„… 08:47:50 3B2 9.1.580; Page size: 160.00mm 240.00mm has the function of a condensed civil code. As the …” „… century’s mission.9 2. Official Explanations 9Officially, the need to create the Civil Code is explained by …” „… Ji Hailong, ECUPL Journal 2016/6, 19. 8 Zhang Gu, ECUPL Journal 2016/1, 7 et seq. 9 Zhang Xianchu, U …”

IV. Non-Profit Legal Person S. 65-74

„… from 08.04.2019 08:49:11 3B2 9.1.580; Page size: 160.00mm 240.00mm 98 Non-profit legal persons are …” „… Publishing Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/05_Part2.3d from 08.04.2019 08:49:11 3B2 9 …” „… _978-3-406-71478-8/3d/05_Part2.3d from 08.04.2019 08:49:11 3B2 9.1.580; Page size: 160.00mm 240.00mm to remove public …”

V. Interpretation S. 110-112

„… 08:51:00 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 11 Effect of Juristic Acts I. General …” „… 08:51:00 3B2 9.1.580; Page size: 160.00mm 240.00mm intention is made not by means of dialog, the …” „… seq. 38 Yin Tian, LSM 2016/11, 19. Part IV. Juristic Act 110 Reemers Publishing Services GmbH …”

IV. Concurrence of Civil Liabilities S. 189-195

„… 08:52:34 3B2 9.1.580; Page size: 160.00mm 240.00mm same lawsuit, the liability of the tortfeasor who was …” „… intentions among the tortfeasors (art. 8 TLL), participation/abetment (art. 9 TLL), joint danger (art. 10 TLL …” „… ), and cumulative cause (art. 11 TLL).93 50d) Apportion. Art. 178 par. 2 GRCL has replicated art. 14 TLL …”

II. Legal Nature of Statute of Limitations S. 217-219

„… 08:52:56 3B2 9.1.580; Page size: 160.00mm 240.00mm PART VII STATUTE OF LIMITATIONS Chapter 20 Overview I …” „… 08:52:56 3B2 9.1.580; Page size: 160.00mm 240.00mm the theory of extinction of the right to win a case …” „… (胜诉权消灭主义).9 Currently, the third theory is the mainstream opinion, while in the past the last theory used …”

VI. Legality, Public Order and Morals S. 19-21

„… 08:47:52 3B2 9.1.580; Page size: 160.00mm 240.00mm 23If the breach of the duty of disclosure constitutes …” „… fraudulent misrepresentation, the rule on fraud is also applicable (infra chap. 11 at 93 et seqq.). 4 …” „… . 55 Zheng Xianwen, LS 2017/11, 93 et seqq. 56 Li Shishi (ed.), 29. 57 Wang Yi, CRAJ 2017/4, 132. 58 …”

III. Technique of the Codification: Systematization or Compilation S. 4-7

„… as juristic act (infra chap. 9 at 2), mistake (infra chap. 11 at 71), and statute of limitations …” „… 08:47:50 3B2 9.1.580; Page size: 160.00mm 240.00mm timely legislative response.10 Indeed, the unclear …” „… ; simultaneously, the respective individual statutes, such as the one on foundations11, on private non-profit …”

V. Effects of Nullity and Avoidance S. 132-139

„… 08:51:05 3B2 9.1.580; Page size: 160.00mm 240.00mm 4. A one-sided option right to arbitration may be held …” „… _978-3-406-71478-8/3d/07_Part4.3d from 08.04.2019 08:51:05 3B2 9.1.580; Page size: 160.00mm 240.00mm years from the …” „… prevails over the GRCL in this question,200 which contravenes art. 11 GRCL (supra chap. 2 at 52). 2. Legal …”

I. Doctrinal Basis and Categories of Legal Persons S. 48-51

„… Swiss law. 9 Wang Yong, PULJ 2017/3, 618. 10 Chen Su (ed.), 633. 11 Wang Yong, PULJ 2017/3, 611 et seqq …” „… 08:49:07 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 5 Legal Persons I. Doctrinal Basis and …” „… 08.04.2019 08:49:08 3B2 9.1.580; Page size: 160.00mm 240.00mm experts.7 Its origin is seen partly in …”

III. Controversy S. 28-30

„… 08:49:03 3B2 9.1.580; Page size: 160.00mm 240.00mm III. Controversy 3 Nevertheless, the reform …” „… spite of the proposal to abolish them (infra chap. 4 at 82).9 Both individual traders and rural …” „… concept of capability of tort liability failed to get acknowledged by the lawmaker (infra chap. 4 at 22)11 …”

I. Conditions S. 140-142

„… 08:51:06 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 12 Conditions and Terms 1 Conditions and terms …” „… agrees or the fulfillment of the condition is solely decided by the counterparty.9 1 Chen Su (ed.), 1111 …” „… (ed.), 1114. 8 Chen Su (ed.), 1111; Wang Liming (ed.), 696. 9 Li Yu, 754 et seq.; Wang Liming (ed …”

II. Equality S. 16-17

„… 08:47:52 3B2 9.1.580; Page size: 160.00mm 240.00mm 4. Origin and Justification 7 The origin of this …” „… classified as general legal concepts and not be codified in the German Civil Code.26 9 Alternatively, this …” „… and is now followed by the draft European Civil Code.29 5. Protection of Private Rights 11 Art. 3 GRCL …”

I. Legal Capacity S. 30-34

„… , 53. 5 Li Xihe, OL 2017/1, 11 et seqq. 6 Li Shishi (ed.), 49; Li Xihe, OL 2017/1, 9 et seqq. 30 …” „… 08:49:04 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 4 Natural Person I. Legal Capacity 1 Unlike …” „… 9.1.580; Page size: 160.00mm 240.00mm this regard, the draft of Wang Liming seems superior since it …”

I. Standard Statute of Limitation S. 220-224

„… 08:52:56 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 21 General Rules on Statute of Limitations I …” „… 1 Wang Liming (ed.), 878; Zheng Hui, Chap. 3 at 11; Zhu Hu, SSCHEI 2017/5, 91, holds that the …” „… O:/Beck/Bu_978-3-406-71478-8/3d/10_Part7.3d from 08.04.2019 08:52:56 3B2 9.1.580; Page size: 160.00mm …”

I. Evolution History S. 99-102

„… 08:50:57 3B2 9.1.580; Page size: 160.00mm 240.00mm PART IV JURISTIC ACT Chapter 9 Overview I. Evolution …” „… History 1. Concept of Civil Juristic Act 1Chapter 9 is central to the GRCL, as it deals with the key …” „… discovery of a lost item.2 2a) Chinese Translation of Juristic Act. The crucial term of Chapter 9 of the …”

II. Prerequisites S. 158-160

„… 08:51:45 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 14 Representation without Authority I …” „… counterparty.9 1 Ji Hailong, Jurist 2017/4, 158; Li Yu, 807. 2 Chi Ying, TULJ 2017/3, 118; Ji Hailong, Jurist …” „… , Jurist 2017/4, 170. 8 Wang Liming (ed.), 760. 9 Wang Liming (ed.), 760. 158 Reemers Publishing Services …”

VIII. Customs as Source of Law S. 22-24

„… 08:47:52 3B2 9.1.580; Page size: 160.00mm 240.00mm VIII. Customs as Source of Law 1. Legislative Process …” „… Altogether 9 provisions mentioning “transaction customs” in the Contract Law and in the art. 7 of the …” „… GmbH O:/Beck/Bu_978-3-406-71478-8/3d/04_Part1.3d from 08.04.2019 08:47:53 3B2 9.1.580; Page size …”

IV. Representation S. 78-79

„… 08:49:13 3B2 9.1.580; Page size: 160.00mm 240.00mm that a legal person under Chinese law is independent …” „… arguing that each entity participating in transactions in its own name is a legal person.9 The problem of …” „… legal persons to cover non-legal-person entities.11 II. Establishment 6 A non-legal-person organization …”

III. Acquisitive Prescription S. 219-220

„… 08:52:56 3B2 9.1.580; Page size: 160.00mm 240.00mm 8The undertaking to perform can take oral or written …” „… obligor not only acknowledges the claim, but also agrees to perform it.22 9In addition to the obligor, the …” „… regulating acquisitive prescription in the General Part.26 11The deficit of acquisitive prescription is …”

II. Agent’s Act Conducted After the Principal’s Death S. 177

„… et seq. 9 Chen Su (ed.), 1248. 10 Chen Su (ed.), 1249. 11 Chen Su (ed.), 1253. 12 Chen Su (ed.), 1248 …” „… 08:51:48 3B2 9.1.580; Page size: 160.00mm 240.00mm government order to revoke the business licence or a …” „… negligence of the agent.9 This provision serves to protect a bona fide agent who enters into a contract on …”

II. Defensive Claims S. 201-204

„… 08:52:36 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 18 Remedies I. Overview 1Art. 179 GRCL is a …” „… 08.04.2019 08:52:36 3B2 9.1.580; Page size: 160.00mm 240.00mm claim to elimination of danger.6 By contrast …” „… only when the infringement is still going on,9 while another opinion holds this remedy applies both …”

III. Taking Effect S. 107-109

„… 08:50:59 3B2 9.1.580; Page size: 160.00mm 240.00mm 5In addition, several statutes provide the effect of …” „… silence: art. 25 Succession Law11, artt. 171 and 236 Contract Law12, art. 18 Enterprise Bankruptcy Law13 …” „… qualify as a communication by dialog, since the counterparty may not be constantly online.18 11 “A …”

III. Expiration of Statutory Agency S. 177-179

„… et seq. 9 Chen Su (ed.), 1248. 10 Chen Su (ed.), 1249. 11 Chen Su (ed.), 1253. 12 Chen Su (ed.), 1248 …” „… 08:51:48 3B2 9.1.580; Page size: 160.00mm 240.00mm government order to revoke the business licence or a …” „… negligence of the agent.9 This provision serves to protect a bona fide agent who enters into a contract on …”

Titelei/Inhaltsverzeichnis

„… _978-3-406-71478-8/3d/01_Title.3d from 08.04.2019 08:46:35 3B2 9.1.580; Page size: 160.00mm 240.00mm Yuanshi Bu …” „… _Title.3d from 08.04.2019 08:46:35 3B2 9.1.580; Page size: 160.00mm 240.00mm Reemers Publishing …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/01_Title.3d from 08.04.2019 08:46:35 3B2 9.1.580; Page size …”

II. Establishment S. 78

„… 08:49:13 3B2 9.1.580; Page size: 160.00mm 240.00mm that a legal person under Chinese law is independent …” „… arguing that each entity participating in transactions in its own name is a legal person.9 The problem of …” „… legal persons to cover non-legal-person entities.11 II. Establishment 6 A non-legal-person organization …”

III. Liability S. 78

„… 08:49:13 3B2 9.1.580; Page size: 160.00mm 240.00mm that a legal person under Chinese law is independent …” „… arguing that each entity participating in transactions in its own name is a legal person.9 The problem of …” „… legal persons to cover non-legal-person entities.11 II. Establishment 6 A non-legal-person organization …”

II. Scope of Application S. 143-144

„… 08:51:43 3B2 9.1.580; Page size: 160.00mm 240.00mm PART V AGENCY Chapter 13 Overview I. Evolution History …” „… juristic act (准法律行为) (supra chap. 9 at 1) and certain legally relevant actions such as paying tax, patent …” „… _Part5.3d from 08.04.2019 08:51:43 3B2 9.1.580; Page size: 160.00mm 240.00mm scholars proposed to …”

I. Termination of Authorized Representation S. 176-177

„… 08:51:48 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 16 Termination of Agency I. Termination of …” „… 9.1.580; Page size: 160.00mm 240.00mm government order to revoke the business licence or a declaration …” „… of knowledge of the principal’s death is not caused by intent or gross negligence of the agent.9 This …”

II. Elements S. 166-171

„… 08:51:47 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 15 Apparent Authority I. Evolution History 1 …” „… 08:51:47 3B2 9.1.580; Page size: 160.00mm 240.00mm Contract Law and the “Opinions on Trials Under the …” „… interest of the ward.8 By contrast, unilateral juristic acts are also covered by art. 172 GRCL.9 1 …”

IV. Grounds for Avoidance S. 126-132

„… 08:51:04 3B2 9.1.580; Page size: 160.00mm 240.00mm IV. Grounds for Avoidance 70 The grounds for avoidance …” „… Huabin, LSM 2017/9, 32; Chen Su (ed.), 1050; Lei Qiuyu, Hebei LS 2017/6, 28; Wang Liming (ed), 635. 128 …” „… Li Shishi (ed.), 461. 131 Li Junqing, PSL 2017/6, 138 et seq. 132 Chen Huabin, LSM 2017/9, 38; Chen …”

I. Overview S. 77-78

„… 08:49:13 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 6 Non-Legal Person Organization I. Overview 1 …” „… _Part2.3d from 08.04.2019 08:49:13 3B2 9.1.580; Page size: 160.00mm 240.00mm that a legal person under …” „… legal person.9 The problem of this twofold division into natural person and legal person is the …”

II. Overhaul S. 27-28

„… 08:49:03 3B2 9.1.580; Page size: 160.00mm 240.00mm PART II LAW OF PERSONS Chapter 3 Overview I. Structure …” „… 08:49:03 3B2 9.1.580; Page size: 160.00mm 240.00mm III. Controversy 3 Nevertheless, the reform …” „… spite of the proposal to abolish them (infra chap. 4 at 82).9 Both individual traders and rural …”

III. Types of Agency S. 144-149

„… 08:51:43 3B2 9.1.580; Page size: 160.00mm 240.00mm scholars proposed to adopt comparable provisions like …” „… artt. 855, 868 German Civil Code to fill in this loophole.9 4 Another question has been raised as to …” „… recognized even if the act of the agent is invalid.11 2. Exclusion of Agency 5 Agency may be ruled out by …”

II. Form Requirement S. 106-107

„… 08:50:58 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 10 Declarations of Intention I. Term 1 The …” „… , is not explicitly covered by art. 140 GRCL.9 4 If one party has carried out a certain act and the …” „… 2017/6, 48 et seqq. 9 Yang Daixiong, OL 2016/5, 133. 10 Cui Jianyuan, Jurist 2016/5, 98; Cui Jianyuan …”

II. Types S. 102-103

„… 08:50:58 3B2 9.1.580; Page size: 160.00mm 240.00mm II. Types 13 A juristic act may be formed by …” „… _978-3-406-71478-8/3d/07_Part4.3d from 08.04.2019 08:50:58 3B2 9.1.580; Page size: 160.00mm 240.00mm 4. Resolution 18 …” „… (art. 11 Contract Law). It is suggested treating electronic data as a form distinct from the written …”

V. Participation of Scholars S. 9-11

„… 08:47:51 3B2 9.1.580; Page size: 160.00mm 240.00mm a provision regarding the application of international …” „… , 178 et seq. 66 Xue Jun, ECUPL Journal 2017/3, 14 et seq. Chapter 1. Introduction 9 Reemers Publishing …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/04_Part1.3d from 08.04.2019 08:47:51 3B2 9.1.580; Page size …”

III. Form S. 103-104

„… Tian, LSM 2016/11, 19. 37 Chen Su (ed.), 976. 38 Chen Su (ed.), 976. 39 Chen Su (ed.), 977. Chapter 9 …” „… 08:50:58 3B2 9.1.580; Page size: 160.00mm 240.00mm 4. Resolution 18The two above-mentioned opinions agree …” „… Form 20Written form refers to contract documents, letters and electronic data (art. 11 Contract Law …”

V. Other Remedies S. 211-213

„… 08:52:38 3B2 9.1.580; Page size: 160.00mm 240.00mm 49b) Tort Law. Punitive damages in tort law require …” „… 2016/11, 27 et seq. 73 Wang Liming (ed.), 824. 74 Xiao Guozhong, Journal of South China Normal University …” „… Publishing Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/09_Part6.3d from 08.04.2019 08:52:38 3B2 9 …”

II. General Part S. 51-60

„… 08:49:08 3B2 9.1.580; Page size: 160.00mm 240.00mm – The GRCL-provisions on for-profit legal persons lack …” „… _978-3-406-71478-8/3d/05_Part2.3d from 08.04.2019 08:49:08 3B2 9.1.580; Page size: 160.00mm 240.00mm and insurance …” „… _Part2.3d from 08.04.2019 08:49:08 3B2 9.1.580; Page size: 160.00mm 240.00mm person is allowed to only …”

V. Good Faith S. 18-19

„… 08:47:52 3B2 9.1.580; Page size: 160.00mm 240.00mm V. Good Faith 19 Good faith (art. 7 GRCL) is a …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/04_Part1.3d from 08.04.2019 08:47:52 3B2 9.1.580; Page size …” „… , the rule on fraud is also applicable (infra chap. 11 at 93 et seqq.). 4. Recovery 24Recoverable are …”

III. Types of Liabilities S. 186-189

„… 08:52:33 3B2 9.1.580; Page size: 160.00mm 240.00mm 34 After establishing a general clause of liability to …” „… _978-3-406-71478-8/3d/09_Part6.3d from 08.04.2019 08:52:33 3B2 9.1.580; Page size: 160.00mm 240.00mm individual share …” „… concept of cumulative cause (art. 11 TLL) and non-cumulative cause (art. 12 TLL) to classify separate …”

V. Duty and Liability of the Agent S. 152-158

„… 08:51:45 3B2 9.1.580; Page size: 160.00mm 240.00mm possibility of apparent authority applies.71 If the …” „… O:/Beck/Bu_978-3-406-71478-8/3d/08_Part5.3d from 08.04.2019 08:51:45 3B2 9.1.580; Page size: 160.00mm …” „… .), 752. 83 Chen Su (ed.), 1191 et seq. 84 Chen Su (ed.), 1192; Geng Lin, JLA 2017/9, 34, believes that …”

II. Rights in Things S. 87-92

„… 08:49:39 3B2 9.1.580; Page size: 160.00mm 240.00mm 5. An Independent Book on Personality Rights 9One of …” „… valued as an emancipation from the German civil law.25 11The opposing view postulates that personality …” „… 15th November 2017) 关于《人格权编草案）2017年11月15日法工委民法室室内稿）》的评审意见之一, www.chinalawinfo.com. Chapter 8 …”

VII. Innovations in the GRCL S. 13-14

„… 08:47:51 3B2 9.1.580; Page size: 160.00mm 240.00mm VII. Innovations in the GRCL 50From a comparative …” „… O:/Beck/Bu_978-3-406-71478-8/3d/04_Part1.3d from 08.04.2019 08:47:51 3B2 9.1.580; Page size: 160.00mm …” „… GRCL contains in total 11 paragraphs. At the outset, art. 1 GRCL defines the purpose of the GRCL as …”

V. Dissolution and Liquidation S. 79-81

„… 08:49:13 3B2 9.1.580; Page size: 160.00mm 240.00mm V. Dissolution and Liquidation 9The statutory …” „… O:/Beck/Bu_978-3-406-71478-8/3d/05_Part2.3d from 08.04.2019 08:49:13 3B2 9.1.580; Page size: 160.00mm …” „… 08:49:38 3B2 9.1.580; Page size: 160.00mm 240.00mm PART III SUBJECTIVE RIGHTS Chapter 7 Introduction I …”

I. General Requirements on Validity S. 112

„… 08:51:00 3B2 9.1.580; Page size: 160.00mm 240.00mm Chapter 11 Effect of Juristic Acts I. General …” „… .; Liu Jingwei, LS 2016/10, 11; Wang Yi, JCL 2016/2, 176; opposite view: Liang Huixing, Jinan Journal …”

I. Legislative History S. 1-3

„… 08:47:49 3B2 9.1.580; Page size: 160.00mm 240.00mm PART I INTRODUCTION AND BASIC PRINCIPLES Chapter 1 …” „… Standing Committee of the 9th NPC renewed attempts on this project matter and in October 2002, the Legal …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/04_Part1.3d from 08.04.2019 08:47:50 3B2 9.1.580; Page size …”

II. Terms S. 142-143

„… 08:51:07 3B2 9.1.580; Page size: 160.00mm 240.00mm II. Terms 1. Concept 10 A future event that is bound …” „… limit.19 2. Types 11 A specific time at which a juristic act is to take effect is an effectiveness time …” „… 9.1.580; Page size: 160.00mm 240.00mm PART V AGENCY Chapter 13 Overview I. Evolution History 1The …”

IV. Exceptions S. 231-233

„… 08:52:58 3B2 9.1.580; Page size: 160.00mm 240.00mm IV. Exceptions 8The calculation of time periods …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/10_Part7.3d from 08.04.2019 08:52:58 3B2 9.1.580; Page size …” „… : 160.00mm 240.00mm Reemers Publishing Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/11_Literatur.3d from …”

VI. Reinterpretation and Confirmation of Void Juristic Act S. 139-140

„… 08:51:06 3B2 9.1.580; Page size: 160.00mm 240.00mm party, the weaker party is allowed to reject …” „… 2018/1, 32; Chang Peng’ao, LS 2016/2, 42. Chapter 11. Effect of Juristic Acts 139 Reemers Publishing …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/07_Part4.3d from 08.04.2019 08:51:06 3B2 9.1.580; Page size …”

V. Other Enumerated Rights S. 96-99

„… 08:49:41 3B2 9.1.580; Page size: 160.00mm 240.00mm IPR Protected Object Norms SPC Opinions on Several …” „… 9.1.580; Page size: 160.00mm 240.00mm 52According to art. 17 Succession Law, testaments can be created …” „… . 90 Ma Junju/Yu Yanman, 940 et seqq. 91 Art. 11 of the Law of Succession; Feng Lekun, MLS 2005/7, 58 …”

III. Necessity S. 215-217

„… 08:52:38 3B2 9.1.580; Page size: 160.00mm 240.00mm II. Self-Defense 1. Concept 11Art. 181 GRCL stipulates …” „… 08.04.2019 08:52:38 3B2 9.1.580; Page size: 160.00mm 240.00mm measures (4) within the necessary limit.21 A …” „… 7.3d from 08.04.2019 08:52:56 3B2 9.1.580; Page size: 160.00mm 240.00mm PART VII STATUTE OF …”

IV. Withdrawal S. 109-110

„… 08:50:59 3B2 9.1.580; Page size: 160.00mm 240.00mm 3. Art. 139 GRCL may govern commercial advertisement …” „… Publishing Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/07_Part4.3d from 08.04.2019 08:51:00 3B2 9 …” „… (ed.), 440; Li Yu, ECUPL Journal 2017/3, 33 et seq. 38 Yin Tian, LSM 2016/11, 19. Part IV. Juristic …”

IV. Elements of Agency S. 149-152

„… 08:51:44 3B2 9.1.580; Page size: 160.00mm 240.00mm 26Theoretically, it is possible to appoint two persons …” „… . 51 Li Yu, 780; Geng Lin, JLA 2017/9, 33, states that the refusal to accept the authorization is also …” „… 08:51:44 3B2 9.1.580; Page size: 160.00mm 240.00mm 32 b) Principle of Separation. China follows the …”

IV. Fairness S. 17-18

„… 08:47:52 3B2 9.1.580; Page size: 160.00mm 240.00mm relief in civil law relationship.35 Art. 113 GRCL …” „… . 40 Li Yu, 29 et seq. 41 Li Yu, 40; Wang Liming (ed.), 31 et seq. 42 Yin Tian, Jurist 2016/5, 11. 43 …” „… O:/Beck/Bu_978-3-406-71478-8/3d/04_Part1.3d from 08.04.2019 08:47:52 3B2 9.1.580; Page size: 160.00mm …”

V. Consequence in Case of Refusal of Ratification S. 163-166

„… 08:51:46 3B2 9.1.580; Page size: 160.00mm 240.00mm otherwise it would result in opportunistic behavior of …” „… opinion: Yang Daixiong, Academic Monthly 2017/12, 11. 51 Xie Hongfei, ECUPL Journal 2016/5, 71. 52 Chen Su …” „… from 08.04.2019 08:51:46 3B2 9.1.580; Page size: 160.00mm 240.00mm reliance interest.54 Alternatively …”

IV. Agent’s Notice and Withdrawal S. 162-163

„… 08:51:46 3B2 9.1.580; Page size: 160.00mm 240.00mm D has already become the new owner of the movable and …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/08_Part5.3d from 08.04.2019 08:51:46 3B2 9.1.580; Page size …” „… , Academic Monthly 2017/12, 11. 51 Xie Hongfei, ECUPL Journal 2016/5, 71. 52 Chen Su (ed.), 1219; Chi Ying …”

II. Self-Defense S. 215

„… 08:52:38 3B2 9.1.580; Page size: 160.00mm 240.00mm II. Self-Defense 1. Concept 11Art. 181 GRCL stipulates …”

III. Private Autonomy S. 17

„… 08:47:52 3B2 9.1.580; Page size: 160.00mm 240.00mm relief in civil law relationship.35 Art. 113 GRCL …” „… . 40 Li Yu, 29 et seq. 41 Li Yu, 40; Wang Liming (ed.), 31 et seq. 42 Yin Tian, Jurist 2016/5, 11. 43 …”

V. Good Samaritan Law S. 195-199

„… 08:52:35 3B2 9.1.580; Page size: 160.00mm 240.00mm tort law and contract law and to allow the aggrieved …” „… Review 2018/1, 11. 148 Chen Su (ed.), 1315 et seq., 1319. 149 Cui Jianyuan, JCL 2017/3, 183–184; Liang …” „… _978-3-406-71478-8/3d/09_Part6.3d from 08.04.2019 08:52:35 3B2 9.1.580; Page size: 160.00mm 240.00mm 77 The question …”

IV. Compensation S. 207-211

„… 08:52:37 3B2 9.1.580; Page size: 160.00mm 240.00mm 4. Apology 27Apology refers to the apology made by the …” „… 08:52:37 3B2 9.1.580; Page size: 160.00mm 240.00mm reduce the damages by the share of liability …” „… from 08.04.2019 08:52:37 3B2 9.1.580; Page size: 160.00mm 240.00mm 2. Compensation in Tort Law 37a …”

IV. Custody and Custodian S. 37-42

„… 08:49:06 3B2 9.1.580; Page size: 160.00mm 240.00mm registration exist in China, namely individual, family …” „… place (经常居住地), the meaning of the both is the same. According to art. 9 of the Opinions on the GPCL and …” „… Services GmbH O:/Beck/Bu_978-3-406-71478-8/3d/05_Part2.3d from 08.04.2019 08:49:06 3B2 9.1.580; Page size …”

doi.org/10.17104/9783406779299

Kein Zugriff

Auswählen

Harald Weinrich

Über das Haben

2012

Treffer in den folgenden Teilen:

Zweiter Abschnitt: Treffpunkt Sprache S. 49-92

„… Unannehmlichkeiten rechnen. – 9 – MIT DEM KRIEGEN KOMMT DAS H ABEN Als ich in diesem Buch die beiden …” „… Wörterbüchern nicht nur Wörter lernen. – 11 – ANDERE SPR ACHEN H ABEN ANDERS – MIT EMILE BENV ENISTE …”

doi.org/10.17104/9783406640957

Kein Zugriff

Auswählen

Carsten Berkau

Basics of Accounting

2021

Treffer in den folgenden Teilen:

Titelei/Inhaltsverzeichnis S. 1-18

„… .................................................................. 9-113 9.10 Activity 3: Acquisition on Credit Followed by Depreciation ................. 9-114 9.11 …” „… ..................................................................................................... 11-140 11.9 Working Definition …” „… ..................................................................................... 1-21 1.1 Accounting Periods …”

41 Table of Figures S. 611-620

„… Berkau: Basics of Accounting 6e 41-611 41 Table of Figures Figure 1.1: Accounts 1.24 Figure 2.1 …” „… in equity 2-37 Figure 2.9: KENSINGTON CAFETERIA’s statement of financial position (balance sheet …” „… ) 2.39 Figure 2.10: KENSINGTON CAFETERIA’s statement of financial position (2) 2.40 Figure 2.11 …”

37 Cash Book: Reconciliation with the Bank Statement S. 564-578

„… (10) 6,000.00 (4) 100.00 (12) 54,000.00 (5) 100.00 (6) 60,000.00 (7) 360.00 (9) 5,000.00 (11) 6,500.00 …” „… 39,940.00 b/d 250,000.00 Value added tax VAT Revenue-20X5 REV D C D C(9) 5,000.00 c/d 5,000.00 (11) 6,500.00 …” „… ) 60,000.00 (7) 360.00 (9) 5,000.00 (11) 6,500.00 (13) 170,000.00 c/d 157,740.00 400,000.00 400,000.00 b/d …”

21 Trading Business – (1) Purchases and Returns plus VAT S. 244-256

„… 24-piece-cutlery sets at 11,700.00 EUR on 3.02.20X5. DR Purchase ..................... 9 …” „… (7) 9,750.00 c/d 11,431.00 (8) 9,750.00 (9) 4,320.00 11,431.00 11,431.00 (10) 11,250.00 c/d 34,510.00 …” „… b/d 11,431.00 34,510.00 34,510.00 b/d 34,510.00 D C D C(5) 223.20 (4) 7,440.00 (8) 11,700.00 (9 …”

33 Establishment of a Business and Legal Form Changes S. 484-523

„… ) 2,400.00 (7) 400.00 (8) 2,400.00 (8) 400.00 (9) 2,400.00 (9) 400.00 (10) 2,400.00 (10) 400.00 (11) 2,400.00 …” „… ) 2,000.00 (6) 2,000.00 (7) 2,000.00 (8) 2,000.00 (9) 2,000.00 (10) 2,000.00 (11) 2,000.00 (12) 2,000.00 (13 …” „… ) 2,400.00 (7) 400.00 (8) 2,400.00 (8) 400.00 (9) 2,400.00 (9) 400.00 (10) 2,400.00 (10) 400.00 (11) 2,400.00 …”

20 Trading Business – (1) Purchases and Returns S. 235-243

„… C(2) 2,990.00 (3) 1,495.00 (4) 6,200.00 (5) 186.00 (7) 9,750.00 c/d 11,431.00 (8) 9,750.00 (9 …” „… / 2 = 1,495.00 EUR, into KLIPFONTEIN Ltd.’s bank account on 9.01.20X5. We apply the Returns Out-wards …” „… glass lid on 9.01.20X5. DR Cash/Bank .................... 1,495.00 EUR CR Returns Outwards …”

39 Books of Original Entry S. 593-606

„… ; positive bank entry. 4. DR C/B; negative bank entry. 39.9 Solutions 1-1; 2-4; 3-3; 4-1; 5-2. …” „… = 8,000.00 EUR. The gross amount is: 8,000 × 120% = 9,600.00 EUR. - It orders from MUSIC IMPORT (Pty) Ltd …” „… account and the VAT account. On 9.02.20X2, MUIRFIELD (Pty) Ltd. or-ders 200 house music compact disks …”

28 Income Statement Following the Cost of Sales Format S. 366-403

„… D C(7) 500,000.00 (9) 50,000.00 D C D C(8) 70,000.00 (10) 400,000.00 (9) 50,000.00 (11) 20,000.00 D …” „… 400,000.00 (9) 50,000.00 b/d 400,000.00 (11) 20,000.00 c/d 140,000.00 140,000.00 140,000.00 b/d 140,000.00 …” „… 400,000.00 (9) 50,000.00 b/d 400,000.00 (11) 20,000.00 c/d 140,000.00 140,000.00 140,000.00 b/d 140,000.00 …”

29 Trial Balance S. 404-423

„… × 120% = 1,620.00 EUR and for the paint: 400 × 7 × 120% = 3,360.00 EUR. (9) … (11) Material purchases …” „… ) 5,520.00 (4) 5,000.00 (5) 5,000.00 (6) 5,000.00 (7) 12,900.00 (9) 36,000.00 (10) 1,620.00 (11) 3,360.00 (15 …” „… cal-culation below: 200 + 350 + 43 + 6.75 + 14 = 613.75 EUR/u. On 2.11.20X4, PENTZ Ltd. sells 100 surf-boards …”

18 Further Expenses and Accruals S. 213-220

„… ) 1,500.00 (9) 1,500.00 (9) 1,500.00 (10) 1,500.00 (10) 1,500.00 (11) 1,500.00 (11) 1,500.00 (12) 1,500.00 …” „… .................... 1,500.00 EUR Berkau: Basics of Accounting 6e 18-215 (9) Recording September’s rent on 28.08.20X4. DR …” „… .................... 1,500.00 EUR (11) Recording November’s rent on 28.10.20X4. DR Rent-20X4 .................... 1,500.00 …”

24 Privately-owned Business: Drawings S. 294-314

„… ) 1,268.80 (3) 11,040.00 (8) 416.00 c/d 17,648.00 34,688.00 34,688.00 b/d 17,648.00 Purchase-20X9 PUR …” „… Bookkeeping records, we trans-fer the opening amounts (OV = opening values) for 20X9 to the company’s …” „… acqui-sition (together). The annual deprecia-tion expenses are 9,000.00 EUR/m. VANGUARD’s landlord is …”

25 Production Firms S. 315-325

„… b/d 258,500.00 D C D C(10) 10,000.00 (11) 30,000.00 D C(9) 1,809,500.00 Distribution-20X2 DIS …” „… Statements in chapter (9) and in Management Accounting in chapters (18) and (19). Berkau: Basics of …” „… payment in the middle of the year.11 (5) Payment for labour on 1.07.20X2. DR Labour …”

17 Depreciation S. 197-212

„… . case study from chapter (9, 11, 12), we modify the Bookkeeping entries for depreciation from here …” „… (15,750.00) 2,250.00 VW Polo OS-FB 333 18,000.00 (9,000.00) 9,000.00 11,250.00 Fairbridge Ltd.REGISTER of …” „… the month. DODD Ltd.’s saw is deployed 11 months in 20X4. As a result, depreciation equals: 11 …”

10 Introduction to T-Accounts for Items on the Balance Sheet S. 119-131

„… PRE (7) Cash/Bank C/B (8) Issued capital ISS (9) Reserves RES (10) Retained earnings R/E (11) Interest …” „… the balance sheet in Figure 9.9 is 178,600.00 AUD. It was calculated in MS-Excel as: "=100,000 - 3,400 …” „… cash/bank item, see Figure 9.9. This way, the accounts are connected to the items on the financial …”

36 Discounts and Rebates S. 549-563

„… ) 1,600.00 (9) 80.00 (3) 12,000.00 (10) 600.00 (3) 2,400.00 (11) 120.00 c/d 28,500.00 c/d 5,700.00 30,000.00 …” „… a rebate-card your hairdresser gives you for you to come back, like: after 10 haircuts the 11th one …” „… . 36.9 C/S HETKRUIS Ltd. and FIXCARS (Pty) Ltd. - Buyer We show the application of Discount accounts and …”

38 Petty Cash Book S. 579-592

„… Cash Book is topped up to 500.00 EUR again. (9) Paying the petty cash float into petty cash on …” „… .......................... 20.00 EUR CR Accounts Payables ............ 120.00 EUR (11) Payment of the paper bill on 2.02.20X …” „… _005 (11.50) (57.50)4.03.20X7 Stationary shop, receipt_006 (5.00) (25.00)500.00 (66.00) (225.00) (25.00 …”

11 T-Accounts for Profit and Loss S. 132-141

„… . 11.9 Working Definition Closing-off: Closing-off an account to another account means to transfer the …” „… Berkau: Basics of Accounting 6e 11-132 11 T-Accounts for Profit and Loss 11.1 What is in the …” „… the case study PELZERHAGEN (Pty) Ltd. again – now making entries in T-ac-counts. 11.2 Learning …”

12 Introduction to Bookkeeping Entries S. 142-154

„… activity (7), the money for the lawn mowers is paid by EDENVALE AG’s cus-tomers on 9.06.20X3. This gives an …” „… cus-tomers on 9.06.20X3. DR Cash/Bank .................... 23,000.00 EUR CR Accounts Receivables …” „… be-low the Bookkeeping entry (8): (8) Paying-off debts 92,000.00 EUR on 11.06.20X3. DR Accounts Payables …”

35 Disposals S. 535-548

„… machine at a net selling price of 10,000.00 EUR that is carried at 9,000.00 EUR (Property, Plant …” „… .................. 31,890.00 EUR (9) Recording output-VAT collected with the sale of the car “OS-W 300” on 25.06.20X3. The …” „… . Check the Bookkeeping entry (10) above. Next, we remove the car by Bookkeeping entries (11) and (12 …”

23 Trading Business – (2) Sales and Returns plus VAT S. 276-293

„… ). BRASELTON Ltd. acquired shelves at 11,700.00 EUR (net amount) and a cash register at 1,200.00 EUR (net …” „… amounting to: (11,700 + 1,200 + 3,500) × 20% = 3,280.00 EUR. We now extend the case of BRASELTON and study …” „… established on 2.01.20X9 by a deposit of 100,000.00 EUR in the company’s bank account. No VAT applies for a …”

8 Activities on Both Sides of the Balance Sheet S. 99-108

„… chapter (33) and in chapter (11) of the textbook Bilanzen/Fi-nancial Statements. Observe EDENVALE AG’s …” „… FINANCIAL POSITIONas at 4.03.20X3 Figure 8.4: EDENVALE AG’s statement of financial position 8.9 Activity 5 …” „… statement of financial position 8.11 Activity 7: Receipts from Customers A receipt is an increase of …”

1 Conventions S. 21-26

„… only place them at the be-ginning of the textbook for you to find them upfront. 1.1 Accounting …” „… in the text. All calculations are exact to the EUR-cent or any other currency as 1/100-amounts. 1.9 …” „… text format than the normal text (Italic fonts). 1.11 Cash Flow Separation Interest payments in this …”

19 Accounting for Labour S. 221-234

„… 5 6 73 4 5 6 7 8 9 8 9 10 11 12 13 1410 11 12 13 14 15 16 15 16 17 18 19 20 2117 18 19 20 21 22 23 …” „… company. 19.9 Piecework Labour Accounting for labour and the calcula-tion of the gross salary become …” „… . Hence, the extra shift premi-ums stay in the Labour account. 19.11 Accruals for Piecework Labour …”

5 The Excel Accountant S. 66-82

„… financial position tab 5.9 Ger BS (German Balance Sheet) The German Bilanz is for use in Ger-man classes …” „… 5.9: German balance sheet tab 5.10 IS (Statement of Comprehensive In-come) The template for the …” „… 5.11 Ger-IS (German Income Statement) We provide you with an income state-ment along the German HGB …”

32 Introduction to Statements of Cash Flows S. 456-483

„… operations. (9) Purchase of books on 8.01.20X4. DR Purchase ..................... 27,200.00 EUR DR VAT …” „… ) 2,000.00 b/d 100,000.00 (10) 50,460.00 (6) 24,000.00 (7) 8,346.00 (9) 32,640.00 c/d 121,774.00 190,460.00 …” „… 13,910.00 (7) 2,782.00 (10) 8,410.00 b/d 13,910.00 (9) 5,440.00 c/d 188.00 8,410.00 8,410.00 b/d 188.00 …”

4 Legal Aspects of Accounting S. 55-65

„… – Operating Segments IFRS 9 – Financial Instruments IFRS 10 – Consolidated Financial Statements IFRS 11 …” „… 9,000.00 EUR. The computer system can be depreciated following the 4-3 profit calculation. His income from …” „… discloses the business’ situation worse than it is – thus, reduc-ing the creditors' risk. 4.9 Summary …”

31 Multiple-Period Bookkeeping S. 435-455

„… becomes an expense. GOUSBLOM Ltd. again pays rent for 20X9 in advance, check Bookkeeping en-try (B). Note …” „… expenses on 2.01.20X8 gives the Bookkeeping entry below. (B) Payment of rent in advance for 20X9 on …” „… shows the accounts, and the next following Figure 31.9 contains the trial balance as at 31.12.20X8. D C …”

9 Profit and Loss Activities S. 109-118

„… of Accounting 6e 9-116 9.11 Activity 4: Rendering Service and Cash Receipt PELZERHAGEN (Pty) Ltd …” „… Berkau: Basics of Accounting 6e 9-109 9 Profit and Loss Activities 9.1 What is in the Chapter …” „… the income statement. 9.2 Learning Objectives You learn how to prepare a balance sheet for a company …”

26 Inventory Systems S. 326-351

„… ........................ 4,200.00 EUR On 9.02.20X3, WITSAND (Pty) Ltd. sells 8 double beds, 7 queen size beds and 15 single beds at …” „… × 120% = 10,380.00 EUR. (6) Sale of beds on 9.02.20X3. DR Cash/Bank .................... 10,380.00 …” „… .................... 4,800.00 EUR On 9.07.20X3, WITSAND (Pty) Ltd. sells 24 double beds, 8 queen size beds, 5 single beds and …”

2 Cafeteria Example and what is on the Balance Sheet S. 27-47

„… (comparative infor-mation) and in Figure 2.9 as at 31.12.20X5 (reporting period). 2.9 What is on the Balance …” „… 10,000.00 60,000.00 20X8 60,000.00 2,400.00 10,000.00 50,000.00 20X9 50,000.00 2,000.00 10,000.00 40,000.00 …” „… the Accounting equation. 2.11 What is on the Income Statement? An income statement (= a statement …”

13 Special Asset Accounts S. 155-164

„… . 40,000.00 EUR. 4. 160,000.00 EUR. 13.9 Solutions 1-1; 2-3; 3-2; 4-4; 5-1. …” „… capital (2nd party). KABEGA Ltd. buys shares of McDonald’s Corporation on 24.11.20X6. The com-pany intends …” „… = 144,000.00 EUR. The Bookkeeper rec-ords the shares in the Financial Instru-ments account on 24.11.20X6. DR …”

22 Trading Business – (2) Sales and Returns S. 257-275

„… established on 2.01.20X9 by the owners contributing 100,000.00 EUR. We record the establishment of the company …” „… of the owners’ contribution on 2.01.20X9. DR Cash/Bank .................... 100,000.00 EUR CR …” „… 2.01.20X9. (2) Rent payment on 2.01.20X9. Berkau: Basics of Accounting 6e 22-259 DR Rent …”

15 Special Liability Accounts S. 173-186

„… 17,477.77 786.50 1,713.50 2,500.00 15,764.27 20X9 15,764.27 709.39 1,790.61 2,500.00 13,973.67 20Y0 …” „… 5,000.00 40,000.00 20X9 40,000.00 1,240.00 5,000.00 35,000.00 20Y0 35,000.00 1,085.00 5,000.00 30,000.00 20 …” „… 1.04.20X2. Hence, the time span is 9 months. As a result, the amount for 20X2’s interest equals: 9 …”

34 Liquidations S. 524-534

„… com-mon perception that a limited com-pany is always safe for the managers, is wrong. 34.9 Summary …” „… account for recording all liquidation activities. 34.11 Question Bank (1) A company based on shares …” „… . 34.12 Solutions 1-1; 2-3; 3-2; 4-2; 5-3. …”

7 Activities on the Asset Side of the Balance Sheet S. 92-98

„… . 7.9 Summary Activities limited to the asset side, in-crease one asset and decrease another one at the …” „… a non-current asset is its sale or discard. Purchase: A purchase is the buy of in-ventories. 7.11 …”

27 Cost Formulas S. 352-365

„… Fig-ure 27.9: [EUR]Revenue 80,190.00 Other income80,190.00 COS (58,010.00)Earnings before int and taxes …” „… COMPREHENSIVE INCOMEfor the year ended 31.12.20X4 Figure 27.9: MALGAS (Pty) Ltd.’s income statement (C) Berkau …” „… fashion store. 27.9 Working Definitions Cost Formula: A cost formula is an assumption about the sequence …”

14 Special Equity Accounts S. 165-172

„… Man-agement Accounting, chapter (11). 14.5 Reserves We already studied capital reserves. Besides of them, a …” „… from revaluations. 14.9 Question Bank (1) Which are items of equity? 1. Issued capital, dividends …”

16 Reconciliation Accounts S. 187-196

„… ledger at DESPATCH Ltd.: 16.9 C/S DESPATCH Ltd. DESPATCH Ltd. is a dealer for printer/fax …” „… this textbook. 16.11 Summary Reconciliation accounts are summary accounts. We run them additionally …”

doi.org/10.24053/9783739881836-0

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Appendix S. 340-399

„… .7.1919 (12.7.1919), BA 122 WO.11 Management Report 14.8.–24.9.1919 (27.9.1919), BA 122 WO.12 Managing directors to C …” „… to C. Melchior (14.9. and 30.12.1920), contract (16.11.1920), SWA C-102009.32 Citation: Last will G …” „… ,” W. Jacobsohn (19.11.1927), BA 121 TN Erbfolge 1927.346|347Notes43 Chr. Behrens (2.9.1946), Anlage 2 …”

Chapter 3 1918 to 1933: Reorganization and a fresh start. Trademark conflicts, new products, and new emergencies S. 60-96

„… German Emperor abdicated, and on 9 November 1918 Philipp Scheidemann, a social democrat, proclaimed the …” „… concerned mostly Pebeco “dating from the time of the low-quality aluminum tubes.”9 But because the …” „… instance, reminder advertisements were placed in selected underground stations.11Raw material problems …”

Chapter 1 1880 to 1890: Paul Beiersdorf. The “laboratory of dermato-therapeutic preparations” and the beginnings of the company S. 16-28

„… & Haensch since 1869. Established in 1864, it was a work-shop for optical precision instruments.9 On …” „… deployed in the Franco-Prussian War (1870–71).11 In 1872, the founders of Schmidt & Haensch, Herrmann …” „… year of 1885 the volume pro-duced was 11,800 meters. Nevertheless, after four years, the small company …”

Chapter 4 1933 to 1945: Boycott, commercial success, and war economy S. 97-139

„… 1933, total sales rose from 11.9 million Reichsmarks to 12.4 million. This positive trend continued …” „… settlement was not reached until 1937.9Further denunciations from other competitors followed. In March 1933 …” „… traveling sales representatives with detailed information and arguments to use in meetings with customers,11 …”

Chapter 5 1945 to 1969: Products for everyone. Reconstruction, economic miracle, and a fresh start abroad S. 140-196

„… (Siemes, 11.9.1967), Ref.: Your thoughts on the adhesive tape business of 11.9.1967 (Kruse, 18.9.1967), BA …” „… transportation and pay their invoices in cash on site.11Until the end of the 1940s, the company had to request …” „… largest single shareholder in 1952. In 1938, Maizena and Allianz had taken over 14.2 percent and 9 …”

Afterword for academic readers S. 325-339

„… . On 9 January 2004, an American newspaper published an interview with Rolf Kunisch on “Beiersdorf’s 10 …” „… laborers from the Neuengamme concentration camp memorial.9 Documentation from Anna Menny provided useful …” „… 11 from 1992 to 2009. These publications, which appeared every two months to start with, and cover …”

Introduction S. 6-15

„… another ingenious product: 8|9Before the First World War, there were no other skin creams that could be …” „… spot and interpret social and cultural changes early on, to adapt to altered economic 10|11conditions …”

Chapter 7 1989 to 2003: Focusing on skin – worldwide S. 268-324

„… Paul Gerson Unna Research Center on 11 October 1989. Henning Voscherau, the First Mayor of Hamburg, was …” „… the collapse of the Wall on 9 November 1989. Since January 1990, a special GDR team had been …” „… 2001, he became the first chairman of the executive board of the new tesa A G.9Cosmed’s most important …”

Chapter 2 1890 to 1918: Leukoplast, Pebeco & Nivea. Branded products for the whole world S. 29-59

„… handwrite the labels for the standard products from the product list.9These premises hosted operations for …” „… heat up the raw materials (“steam cooking”).11 In this way, he could operate without having an open …” „… profit (in 1,000 marks) and number of employees, 1900 to 1917Sources: Entwicklung (1938), pp. 9 …”

Chapter 6 1969 to 1989: Strategic divisionalization. cosmed, pharma, medical, and tesa S. 197-267

„… nationwide in 1972 with a large-scale advertising campaign.9Thanks to a massive publicity campaign, Pilot …” „… more massive campaigns in 1971 and 1972 boosted sales only very briefly.11The competitor wears orangeIn …”

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