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Harald Weinrich

Über das Haben

2012

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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

Andrea Vicari, Alexander Schall - Company Laws of the EU

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Andrea Vicari (ed.), Alexander Schall (ed.)

Company Laws of the EU

Series: Beck International

Volume 2021

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Chapter 5. Limited liability companies: foundation and financing S. 323-338

„… application for entry, the Local Courtmust reject the application pursuant to section 9c(1)(1) GmbHG. On the …” „… (1)(1) GmbHG.44 See section 9c(1)(2) GmbHG.Part 2. Germany330 Stöberthe GmbH created by the entry in the …” „… ; Westermann, in Scholz, GmbHG, 11, Köln, 2012; Zöllner, Konkurrenz fürinländische Kapitalgesellschaften durch …”

Chapter 6. Limited liability companies: corporate governance and controls S. 127-145

„… , paragraph 2.87 C.civ, Article 1844; see also: Cass. comm. July 9, 2013, n.11-27.235 and n.12-21.238, Rev …” „… contractwith third parties on behalf of the company9.640cc) Termination of a corporate officer’s duties. With …” „… . 227-10 of the French Commercial Code11.2. What is the Discipline on the Members’ Meeting in the …”

Chapter 5. Limited liability companies: foundation and financing S. 109-127

„… meeting and therequired minimum share capital.11 Articles L 227-5 and L 225-9 C.com.12 Cass. comm., 18 mai …” „… préférence et actionnariat salarié, BJS 11 (2006), 1287; Azarian, Lasociété par actions simplifiée, Paris …” „… actions de préférence, BJS 11 (2006), 1234; Germain et Perin, Lasociété par actions simplifiée, Joly …”

Chapter 4. Limited liability companies: foundation and financing S. 1540-1556

„… n. 23-9, 676.137 For details see French, marginal n. 11.6.1, 289; Hannigan, marginal n. 23-10, 676 …” „… , and suing and being sued inlawcourt9. Due to its legal personality, a Limited can be both creditor and …” „… be strictly separated from its members or shareholders11. An essential consequenceis that the …”

Chapter 7. Groups of companies S. 380-403

„… ; Koppensteiner, Anh. § 318 margin n. 72; Sailer-Coceani, § 11margin n. 9; Kropff [2], 485; Tröger – Dangelmeyer …” „… margin n. 113 f.; Koppensteiner, Anh. § 318 marginn. 64; Sailer-Coceani, § 11 margin n. 9; Decher …” „… ; Mülbert, 1937–1947; Winter, 570–589; Röhricht, 83–119.124 Cf. Sailer-Coceani, § 11 margin n. 9.125 To that …”

Chapter 1. Introduction S. 199-213

„… des übrigen Europa, in Konzernrecht imAusland, edited by Lutter, ZGR-Sonderheft 11 (1994 …” „… ], Die Aktienrechtsnovelle vom 11. Juni 1870, in Bayeret al., Aktienrecht im Wandel, edited by …” „… – 11. DJT (1873) und 15. DJT (1880), inGesellschaftsrecht und Kapital- marktrecht in den Beratungen des …”

Chapter 6. Limited liability companies: corporate governance and controls S. 799-830

„… November 2006, V CSK 241/06, OSNC 2007/9/140; SCJ,Decision of 30th March 2012, III CSK 232/11, found at …” „… ; Sołtysiński [4], 8 and 9; Szwaja-Stanisławska-Kloc, 11; Opalska,155–157; Szczęsny, 119.Chapter 6. Limited …” „… . dopuszczalnego ryzyka gospodarc-zego, PPH 11 (2009), 37; Chomiuk [1], in Kodeks spółek handlowych. Komentarz …”

Chapter 1. Introduction S. 1281-1287

„… Netherlands 275 (2011).9 Art. 2:129a/239a DCC and art. 2:164a/274 a DCC.10 Art. 2:158/268-6 DCC.11 Art. 2:344 …” „… ondernemingsrecht, December 9, 2016, found at https://www.rijksover-heid.nl/documenten/kamerstukken/2016/12/09 …” „… , Kamerstukken II,2017–2018, 29752, n. 11, found at https://zoek.officielebekendmakingen.nl/kst-29752-11 …”

Chapter 7. Groups of companies S. 145-170

„… Chapter 7Groups of companiesBibliography: Ansault [1], Cass. Com. 6 November 2012 n° 11-23.424, Rev …” „… . sté. (2013), 350; Ansault [2],Cass. Com. 12 April 2016 n° 14-12.894, BJS 11 (2016), 651; Antonmattéi …” „… liability – A French perspective, ECFR(2017), 399; Barthez [1], Cass. Com. 15 January 2013, n° 11 …”

Chapter 2. Stock corporation: foundation and financing S. 1287-1310

„… shares) or money market instruments as referred to in Article 1:1 of theFinancial Supervision Act …” „… average price at which they have been tradedon a regulated market as meant in Article 1:1 of the Financial …” „… of a description by experts; b.NV’s to which Title 9 Book 2 DCC applies, or according to the …”

Chapter 2. Stock corporation: foundation and financing S. 672-706

„… , PPH 11 (2008), 9; Mataczyński [1],“Złote akcje” w orzecznictwie ETS, PPH 3 (2004), 38; Mataczyński [2 …” „… state running brokerage activity in the Republic of Poland;9 Sójka [1], 384.10 Sójka [1], 388.11 Sójka …” „… wartościowego,PPH 9 (2016), 12; Kondracka, Charakter prawny akcji, Warsaw, 1999; Korzeniewski, Wątpliwości imożliwe …”

Chapter 5. Limited liability companies: corporate governance and controls S. 1556-1578

„… by Guarantee see Mullen-Lewison,7 Davies [3], 26.8 Davies-Worthington, marginal n. 1-11 & 8-1.9 …” „… : https://www.frc.org.uk/getattachment/ca7e94c4-b9a9-49e2-a824-ad76a322873c/UK-Corporate-Governance-Code-April-2016.pdf, last accessed in …” „… Davies [3], 9.4 BIS/Companies House, Statistical Tables on Companies Registration Activities 2014/2015, 8 …”

Chapter 6. Limited liability companies: corporate governance and controls S. 338-380

„… Zustimmungsbeschlüssen zur Veräußerung von GmbH-Anteilen, GmbHR 9 (2008), 458;Fandrich, in Pöhlmann-Fandrich-Bloehs …” „… Verfügungen, NZG 11 (2015), 424;Mccahery-Vermeulen, Corporate Governance of non-listed companies, Oxford, 2008 …” „… , 12, Köln, 2018; Scholz, GmbHG, 11, Köln, 2012/2015;U.H. Schneider-S. Schneider, in Scholz …”

Chapter 1. Introduction S. 893-904

„… Rule and the Directors’Liability for Company Insolvency), CJ 7 (2014), 412; Bercea [9], Contractele …” „… Perspective), RRDA 11 (2015), 13; Şandru [3], Dreptul societăţilor în România (Company Lawin Romania …” „… Act no. 11/1991 on Combatting Unfair Competition or the consumer protection rules provided byAct no …”

Chapter 1. Introduction S. 427-440

„… stockcompany(s.p.a.)Generalpartnership(s.n.c.)Limitedpartnership(s.a.s.)Civil part-nership (s.s.)169 9 11 1 2 2Source …” „… in-stitutionalinvestors2012 454 350 70,2 % 11,5 % 1,1 % 10,4 %2013 408 338 70,3 % 13,0 % 0,9 % 12,1 %2014 407 353 70,7 …” „… ) the Courts haveinterpreted the rules on companies inspired by the principles of the Constitution1.9 In …”

Chapter 1. Introduction S. 661-672

„… nowelizacji kodeksu spółek handlowych, PPH 11 (2008), 9; Mataczyński [1],“Złote akcje” w orzecznictwie ETS …” „… literature (commentaries and handbooks)8, andthen thanks to pioneering works of contemporary authors9. The …” „… case law on companies.9 The contemporary Polish company law was to large extent influenced by first …”

Chapter 3. Stock corporations: corporate governance S. 706-738

„… , Orzecznictwo Sądów Polskich 9 (2017); Opalski [3], O pojęciu interesu spółki kapitałowej, PPH11 (2008), 16 …” „… przywileje Skarbu Państwa w spółkach a swoboda prze-pływu kapitału, Pr. Sp. 9 (2008), 39; Bieniak, in Bieniak …” „… spółek handlowych ustawą z 5.12.2008r., PPH 11 (2009), 10; Oplustil-Bobrzyński, Wyrok ETS w sprawie …”

Chapter 4. Stock corporations: internal and external controls S. 300-323

„… Jahresabschlußprüfer (Zusammenfassung), BFuP 6 (2000), 549; Ebke [4],§ 11 Die Haftung des Abschlussprüfers, in Krieger …” „… supervisory board are dealt with in§ 100 AktG.9 The provision aims at ensuring effective corporate governance …” „… full legal capacity may be a member of the supervisory board.11§ 100 (1) AktG does not name any …”

Chapter 1. Introduction S. 1457-1463

„… level, for example by having anon-executive director designated to represent employee interests.11 A …” „… , for examplein relation to auditing requirements, and additional requirements for quoted companies,9 …” „… Companies Act 2006 s.172(3).10 Companies Act s 414C and s 417.11 Government Response Corporate Governance …”

Chapter 5. Limited liability companies: foundation and financing S. 766-799

„… 4 (2011), 9;Jara, Commentary to art. 151, in Kodeks spółek handlowych. Komentarz, edited by Jara, 2 …” „… , Warsaw, 2017;Kappes, Konieczne zmiany w prOJekcie reformy struktury majątkowej spółki z o.o., PPH 9 (2011 …” „… projektem zmianykodeksu spółek handlowych, PPH 3 (2011), 9; Knoll, The Modigliani-Miller Theorem at 60: The …”

Chapter 4. Stock corporations: internal and external controls S. 738-766

„… , Zaskarżanie uchwałzarządów i rad nadzorczych spółek kapitałowych, PPH 11 (2010), 4; Spyra, in Frąckowiak et al …” „… Nr 9, Kraków, 2011;Zieliński, Postępowanie cywilne. Kompendium, Warsaw, 2010.738 …” „… newshares, mergers and acquisitions as well as variety of other activities specified in CCCprovisions9 …”

Chapter 4. Stock corporations: internal and external controls S. 89-109

„… to corporate finance trans-actions– conducts investigations and inspections.1 See infra p. 9.2 It may …” „… : the H3C makes enquiries under the authority of a GeneralEnquirer8 and a special section of the H3C9 …” „… the Union within the CEAOB11 and outside the Union, in itsrelation with bodies like the American PCAOB …”

Chapter 6. Groups of companies S. 1578-1600

„… one-man company, IrJur 50 (2013), 11; Hughes, Competition Law Enforcement and Corporate Group Liability …” „… companiesadmitted to trading on a regulated market9. Essentially, DTR5 requires disclosure ofshareholdings within …” „… 2008, SI 2008/409, reg. 4, sch. 2, par. 9 and 10; for small group accounts, SI 2008/409, sch. 6, part 2 …”

Chapter 7. Groups of companies S. 830-856

„… spółek handlowych i kodeksu cywilnego –polemika, PPH 9 (2007), 52; Kappes, Interes spółki a interes …” „… poniesioną przez spółkę akcyjną a szkodą poniesioną przez akcjonariusza – polemika, PPH 9(2007), 55; Opalska …” „… pojęciu interesu spółki handlowej, PPH 11 (2008), 16; Opalski [4], inKodeks spółek handlowych. Komentarz …”

Chapter 1. Introduction S. 1-15

„… Pietrancosta [1].9 See not. Guyon; Schiller-Martin.10 See Périn [1]; Azarian.11 See PietranCosta [1].12 See not …” „… , created a preferential subscription right for shareholders and in-creased bondholders’ protection.9The …” „… 1965 German law.11This reform of the law on commercial companies preceded by a few years that of …”

Chapter 8. Extraordinary corporate transactions. Liquidation and winding up S. 170-199

„… sociétés, Paris, 7, 2018; Le Nabasque, À propos de l’Art. L. 217-9 de la loi du 24 juillet1966, JCP E 1 …” „… (1994), 341; JCP E 2 (1995), 673; Cass. com.,19 December 2000, n. 97-11.502.Part 1. France172 …” „… , orintermediate-sized enterprises9 with which the lender has certain “economic links”.Such links include being part of …”

Chapter 7. Groups of companies S. 1226-1248

„… achievement of the group’s interest: According to art. 291-9, 11and 12 ALCM, control legitimates the …” „… Tribunal Supremo (sala primera) de11 de diciembre de 2015, Rev. der. mer. 300 (2016), 301; Embid [6], La …” „… acreedores, grupo desociedades y levantamiento del velo de la personalidad jurídica, Rev. der. soc. 11 (1998 …”

Chapter 2. Stock corporation: foundation and financing S. 213-256

„… Aktienrechtsnovelle vom 11. Juni 1870”, in Bayer-Habersack,Aktienrecht im Wandel, I, Tübingen, 2007; Lüken, Der Erwerb …” „… , 1997; Roth-Altmeppen, GmbHG,9, Munich, 2019; Schäfer, in Staub, GroßkommHGB, 5, 2009; Schäfer-Jahntz …” „… Bezugsrechts”,AG 9 (1998), 397; Wicke [1], in MünchKommGmbHG, 3, Munich, 2018; Wicke [2], Risiko Mantelver-wendung …”

Chapter 8. Extraordinary corporate transactions. Liquidation and winding up S. 856-893

„… spółek handlowych, PPH 11 (2008),9; Jezierski, Połączenie odwrotne spółek kapitałowych w aspekcie prawa …” „… ), 17; Domański-Stępniak, W kwestii“zgłoszenia zamiaru” nabycia znacznego pakietu akcji, PPW 1 (2000), 9 …” „… handlowego i podatkowego, MoP 9(2008); Jünemann, Die angemessene Gegenleistung nach § 31 Abs. 1 WpÜG im …”

Chapter 2. Stock corporations: foundation and financing S. 15-44

„… ) .................................................................. 473. Formation with an initial public offering (C. com.,art. L. 225-2 to L. 225-11 …” „… without an initialpublic offering (II.2). In reality, many of these rules are common (II.1).1. General …” „… stock corporation that “maybe established by one or more persons”9. The société par actions simplifiées …”

Chapter 6. Limited liability companies: corporate governance and controls S. 1201-1226

„… deresponsabilidad limitada: acto final, Rev. der. soc. 5 (1995), 11; Fernández de la Gándara [3], Derecho …” „… bis LSC], La Ley 11 (2015), 24; Fernández del Pozo [5], El misterio de la remuneración de …” „… (2015), 43; Paz-Ares [9], Diabolicum perserverare, in Diario La Ley 8165(2018); Perdices, Significado …”

Chapter 5. Limited liability companies: foundation and financing S. 1174-1201

„… http://almacendederecho.org/pactos-parasociales-omnilaterales-y-los-grandes-expresos-eur-opeos/, Mar 11, 2016; Pereda, Régimen jurídico de la emisión de obligaciones: principales …” „… , September 9th). For the rest of thecompanies –stock and limited liability companies with a capital amount …” „… bylaws has been definedthrough the Order JUS/1840/2015 September 6th9. Pursuant to Art. 15 of the …”

Chapter 5. Limited liability companies: foundation and financing S. 975-994

„… de o singură persoană, RDC 11 (1997), 86; Popovici, Contractul de leasing,Bucharest, 2010; Săuleanu …” „… , as provided by article 11 par. (2) of A.C. As such, membership units ofS.R.L.’s cannot be traded on …” „… article 14 A.C. do not have, in their entirety, a strong justification9.365 In case of breach of the …”

Chapter 1. Introduction S. 1067-1079

„… of theirobject and, therefore civil-law partnerships may not be set up as SAs or SRLs.9 The …” „… Ezquerra11At present, operators have a clear operational preference for the use of limitedliability company …” „… from the Central Mercantile Register, in 2011 in Spain 3 generalpartnerships were incorporated, and 11 …”

Chapter 5. Limited liability companies: foundation and financing S. 1357-1380

„… basis of mismanagement by the BV(article 2:9 DCC), on the basis of mismanagement causing bankruptcy by …” „… for choosing a BV293The BV is the most widely used legal person in the Netherlands.9 There are four …” „… first, and probably most important, advantage of the BV is its limited liability.11This is both useful …”

Chapter 2. Foundation and financing S. 1463-1495

„… , 1333, 1349–1350.24 See Hansmann-Squire, 9.25 Payne [2], 11–14.26 Supra Davies-Worthington, 256.27 …” „… Creditor Protection:Economics and Law, Theory and Practice, Substance and Process, EBOR 9 (2006), 10 …” „… Cheap Borrowing to Return Money toInvestors, Financial Times, 11 September 2006; Kahan-Yermack …”

Chapter 3. Stock corporations: corporate governance S. 44-89

„… ], 11.8 C.com, art. L. 225-53.9 C.com, art. L. 225-17.10 C.com, art. L. 225-95.11 This would be a new art …” „… guardianship or curatorship measure11.203 Following Law 2008-776 of 4 August 2008 on modernising the economy …” „… and30 CA Versailles, 17 March 2005, n. 03/8369, BRDA (2005).31 Cass. comm., 14 May 2013, n. 11 …”

Chapter 2. Stock corporation: foundation and financing S. 904-932

„… , 9–14; Popescu, 28.10 Motica-Bercea, 102; Bodu, 37.11 Just as any other contract, the company contract …” „… propriilor acţiuni de către o societate comercială admisă la tranzacţionare pe o piaţăreglementată, Dreptul 9 …” „… of the company contract9 are the general conditions ofvalidity for any contract10, provided by art …”

Chapter 4. Stock corporations: internal and external controls S. 1342-1357

„… supervisorydirectors or to the board as a whole.235 If a company is regarded ‘large’,9 it must endeavour to have evenly …” „… reached, it should be taken intoaccount by the appointment of new directors.11 There are no legal …” „… into account.9 A company is large, and should take this law into account, if at least two out of the …”

Chapter 3. Stock corporations: corporate governance and external and internal controls S. 1495-1540

„… , https://www.frc.org.uk/getattachment/9ac07916-ea56-4027-864a-11ef9bfa24e4/Guidance-on-Audit-Committees-(September-2012).pdf, Septem-ber …” „… /http://www.bis.gov.uk/policies/business-law/com-pany-and-partnership-law/company-law/publications-archive), 37; par 5.1.11.9 Keay [1], 108.10 Alcock, 367 and 368.11 ICSA, The Stakeholder Voice in Board …” „… to Corporate Governance,found at https://www.frc.org.uk/getattachment/8cd9bbbb-9c3f-46ae-83f1-f915b9 …”

Chapter 7. Groups of companies S. 1400-1432

„… translation http://www.dutchcivillaw.com/civilcodebook022.htm.9 Art. 2:24c DCC.10 Art. 2:152/262 DCC.11 …” „… ; Dortmond, Handboekvoor de naamloze en de besloten vennootschap, Deventer, 2013; Huizink [1], 11 …” „… , art. 2:129 BW, aant.11.7, Deventer, 2018; Huizink [2], 28.3. Als ware hij bestuurder, in Huizink et al …”

Chapter 3. Stock corporations: corporate governance S. 256-300

„… (2005), 828; BGHZ 194, 14 atmarginal n. 9 = NJW (2012), 3235; Hüffer-Koch, § 120 marginal n. 11 …” „… ], DieGeschäftschancenlehre im Reicht der BGB-Gesellschaft, NZG 10 (2013), 361; Fleischer [9 …” „… ;Fleischer [11], Zum Grundsatz der Gesamtverantwortung im Aktienrecht, NZG 10 (2003), 449; Gach inMünch. Komm …”

Chapter 7. Groups of companies S. 1013-1037

„… , taxation9, accounting10 and insolvency matters11. Thus, various inconsistenciesmay be observed in the …” „… significant influence.11 Art. 5 pt. 9 of the Insolvency Act, defining the notion of “control” and pt. 18 …” „… judecătoreşti RRDA 11 (2015), 81; Predoiu, Operaţiunilede creditare în cadrul grupului de societăţi RDC 6 (1996 …”

Chapter 4. Stock corporations: internal and external controls S. 1151-1174

„… , theone that is of interest for the purposes of this chapter is the audit committee9.379The origin of the …” „… up an auditcommittee11, and today this duty and the audit committee is widely regulated inArt. 529 …” „… option in the company by-laws.8 Sánchez-Calero Guilarte, 235.9 Esteban Velasco [2], 570, considers that …”

Chapter 3. Stock corporations: corporate governance S. 932-962

„… potrivnic art. 136¹ din Legea 31/1990, Dreptul11 (2011), 127; Stârc-Meclejan [3], Pe marginea jurisprudenţei …” „… sufficient time to the company todischarge their responsibilities effectively9.179 The single board structure …” „… directorship, and they may be reap-pointed11. The chairperson coordinates the activity of the board and …”

Chapter 7. Groups of companies S. 606-629

„… nuova disciplina sui bilanci delle società (Commento al d.lg. 9aprile 1991, n. 127), edited by …” „… , Bologna-Rome, 1997; Sbisà [2], Società eimprese controllate nel d.l. 9 aprile 1991, n. 127, Riv. Soc. (1992 …” „… UnifiedBanking Act).3 D.Lgs. 127 of April 9th, 1991 (as amended).4 Article 2359 c.c.5 Articles 2359-bis through …”

Chapter 8. Extraordinary corporate transactions. Liquidation and winding up S. 1248-1281

„… February,implementing Act 10/2014 (Act 10/2014 12th additional provision and RD 84/2015 art. 11).3 For certain firms …” „… general meeting7 and taken unanimously (Act 3/2009 art. 9).703The directors must inform the general …” „… amendments, and any other particulars required for theformation of a company of the type being adopted9 …”

Chapter 4. Stock corporations: internal and external controls S. 521-554

„… , aimed at granting the appointment of the StatutoryAuditors to the Court or to the public administration9 …” „… expressed by Ferri, 20–23;more recently, Cera, 362 and, in particular, fn. 12; lastly, refer to Cossu, 12.9 …” „… itsactivities”11: indeed, should the company structure change, the new majority is notentitled to dismiss the …”

Chapter 3. Stock corporations: corporate governance S. 1310-1342

„… het Van der HeijdenInstituut, 116, Deventer, 2013; van Zanten-Assink, Art 2:9 in faillissement, tijd …” „… . The principle of reasonability andfairness strongly affects corporate law via the artt. 2:8, 2:9 and …” „… ), 286, m.nt. van Schilfgaarde (Cancun), consid-eration 4.2.1.6 Art. 2:9 (2) DCC and Verdam, 503–510.Part …”

Chapter 8. Extraordinary corporate transactions. Liquidation and winding up S. 1432-1457

„… of merger was executed already, the court may,7 Article 2:315 DCC.8 Article 2:314 DCC.9 Article 2:316 …” „… theacquiring company may decide to merge.11 Such a resolution of the board of directors,however, can be adopted …” „… termination of that objection hasbecome enforceable.10 Article 2:330 sub 1 DCC.11 Article 331 DCC.Chapter 8 …”

Chapter 2. Stock corporations: foundation and financing S. 1079-1110

„… faith. See Embid Irujo-Martínez Sanz, 11;Peñas Moyano, 247; Sánchez-González, 6.9 See Rodríguez Artigas …” „… ], Sociedades anónimascotizadas y ofertas públicas de adquisición, 9, RMV (2012); Tapia Hermida [3], De la …” „… la sociedad anónima (art. 11 de la LSA), in Estudios jurídicos enhomenaje al profesor Aurelio …”

Chapter 6. Limited liability companies: corporate governance and controls S. 1380-1400

„… concluding or terminating partnerships of significance.9There is no equivalent article in the DCC for the …” „… board as a whole.146 van Schilfgaarde et al., 182.7 Ibid.8 van Solinge-Nieuwe Weme, n. 323.9 DSC, 13 …” „… July 2007, ECLI:NL:PHR:2007:BA7972, m.nt. Maeijer (ABN AMRO).10 Enterprise Court of Amsterdam 9 October …”

Chapter 8. Extraordinary corporate transactions. Liquidation and winding up S. 403-427

„… Roth-Altmeppen, Gesetz betreffend die Gesellschaften mit beschränkterHaftung: GmbHG, 9, Munich, 2019 …” „… ], Vereinfachte Kapitalherab-setzung durch Verschmelzung?, GmbHR 11 (2004), 728; Priester, Aktionärsentscheid zum …” „… necessary, e.g. for harmonising the time of registration andderegistration.9 It is to be hoped that the …”

Chapter 4. Stock corporations: internal and external controls S. 962-975

„… condition for someone to become a censormay be deduced from the interpretation of art. 161 (1) A.C.9 …” „… who are notindependent (given their mandate based relations with the company11), nor profes-sionals …” „… ; the internalauditors are not an internal corporate organ, but a professional control structure of the9 …”

Chapter 6. Limited liability companies: corporate governance and controls S. 994-1013

„… din societatea cu răspundere limitată, RDC 11 (2012), 49; Schiau-Prescure, Legea societăţilor …” „… new Civil Code(R.C.C.), it will be ex lege limited to a 3 year period9. Companies which provided for …” „… ) A.C.8 Art. 193 (3) A.C.9 Art. 2015 R.C.C.Chapter 6. Limited liability companies: corporate governance …”

Chapter 5. Limited liability companies: foundation and financing S. 554-578

„… company11.9 The amount indicated will be protected by the rules protecting actual capital and may not …” „… enterprises (therefore liable for the corporateobligations to an unlimited extent)1.1 Unlike that which had …” „… is theamount of share capital subscribed and paid up9. As will be noted below, there is nomaximum …”

Chapter 7. Extraordinary corporate transactions. Liquidation and winding up S. 1600-1620

„… Birds’ Company Law, 9, Bristol, 2014; Doralt, in Schall et al., CompaniesAct, 188, edited by Schall …” „… formation of a new company”.1 McLaughlin [2], 412.2 Ringe, Part 26, Rn. 9.3 McLaughlin [2], 413.4 Rehm, § 10 …” „… ’ implies some element of give and take.9Thus, it is the purpose of the scheme of arrangement to facilitate …”

Chapter 3. Stock corporations: corporate governance S. 1110-1151

„… acuerdo de junta del art. 217 LSC”, La Ley 11 (2015), 3; Guerra Martín, La separación deconsejeros …” „… businessestablishment or operations are located (art. 9.1 of the CA).204 The second group of powers reserved to members …” „… has been adopted, authorized orratified by the general meeting (art. 236.2 of the CA)9.7 For further …”

Chapter 3. Stock corporations: corporate governance S. 479-521

„… towards an unspecifiednumber of investors9. In this sense, they benefit from both the greater autonomy …” „… .), provided that the essential elements of the regulatory structurecharacterising the form are not affected11 …” „… categories of shares have7 Mirone, 416.8 Libertini-Mirone-Sanfilippo, XXXII.9 Cerrato, 323.10 See Presti [1 …”

Chapter 8. Extraordinary corporate transactions. Liquidation and winding up S. 1037-1067

„… şi divizare (Capital Increase by Merger andDemerger), RDC 9 (2003), 34; Căpăţînă, Societăţile …” „… company (ifonly one is created) or of the last resulting company (if several are created)9.654In analysing …” „… the law11.655Mergers may involve companies of the same type (for instance, two limited …”

Chapter 2. Stock corporation: foundation and financing S. 440-479

„… , Diritto delle società, 9, editedby M. Campobasso, Turin, 2015; M. Campobasso, Mancato pagamento delle …” „… In addition to some identifying information of the shareholders8, the name of thecompany9 and the …” „… appointed is excluded.9 That pursuant to Art. 2326 CC it must necessarily contain an indication of a …”

Chapter 6. Limited liability companies: corporate governance and controls S. 578-606

„… time,submitted to their approval9.721Nevertheless, the legislator envisages several limitations to full statutory …” „… participation of all quotaholders in theshared exercise set forth in art. 2247 c.c.11; it does not preclude the …” „… corporategovernance system.9 Matters which are entrusted to the competence of other bodies by the law or the …”

Chapter 8. Extraordinary corporate transactions. Liquidation and winding up S. 629-661

„… l’inammissibilità della trasformazione di società inimpresa individuale, found at www.notariato.it, CNN Notizie, 9 …” „… , 1035.9 In this latter sense CCTNC, Rule n. L.A.2.Part 3. Italy632 VicariCode), referring to a date no …” „… company (pursuant to Art. 2501-septies of the Italian Civil Code).11.933The plan is then explained in the …”

doi.org/10.17104/9783406779251

Christoph Freichel, Gernot Brähler, Christian Lösel, Andreas Krenzin - German Profit Taxes

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Christoph Freichel, Gernot Brähler, Christian Lösel, Andreas Krenzin

German Profit Taxes

2020

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4 Trade tax S. 255-284

„… and 9 GewStG apply expressly to trade tax only and are thus not to be included in the assessment …” „… for trade tax law (gewerbesteuerliches Schachtelprivileg) pursuant to Sec. 9 no. 2a, 7 GewStG cannot …” „… provision pursuant to Sec. 9 no. 2a, 7 GewStG are not met. Expenditures which have been incurred in …”

2 Personal income tax S. 27-208

„… earnings is registered (Sec. 11 EStG). Income-related expenses within the meaning Sec. 9 (1) sent. 1 EStG …” „… -year loan. According to the final definition (Secs. 9 (1) and 11EStG), the interest would not be an …” „… ) EStG) and income-related expenses (Secs. 9, 9a EStG) as well as the forms of loss offsetting (Secs. 2 …”

List of figures S. 305-307

„… Revenue from selected types of German taxes in 2016 ...................... 29 Fig. 9 Forms of assessing …” „… impersonal liability for personal income tax ............... 33 Fig. 11 Personal income tax liability …” „… ......... 272 Fig. 69 Deductions for benefits and membership fees according to Sec. 9 no. 5 GewStG …”

6 Final comprehensive case S. 293-304

„… KStG. This deduction also applies to trade tax in accordance with Sec. 9 no. 2a GewStG. As a result of …” „… ) € 120,000 ./. ./. ./. ./. Income-related expenses (Sec. 9 EStG) Traveling costs Account maintenance …” „… is higher than the lump-sum allowance of € 1,000 so that the actual costs are to be claimed (Sec. 9a …”

List of tables S. 308

„… .............................................................. 67 Table 9 Differentiation of self-employment from dependent-employment …” „… ...................................................................................................... 75 Table 11 Scope of the income from capital assets ............................................. 96 …”

Titelei/Inhaltsverzeichnis S. 2-12

„… .................................................................................................... 11 Introduction to German profit tax law ...................................... 13 The importance of …” „… ....................................................................... 169 Table of contents 9 The income …” „… ............................................................... 262 4.2.2 Deductions under Sec. 9 GewStG …”

3 Corporate income tax S. 209-254

„… that have their management (Sec. 10 AO) or their domicile (Sec. 11 AO) in Germany are subject to …” „… business management (Sec. 10 AO) nor their registered office (Sec. 11 AO), but their earn income in Germany …” „… income tax law and corporate income tax (Secs. 7 et seqq. KStG). Sec. 9 KStG provides a set of …”

doi.org/10.24053/9783739880242

Dietmar Ernst, Ulrich Sailer, Robert Gabriel - Sustainable Business Management

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Dietmar Ernst, Ulrich Sailer, Robert Gabriel

Sustainable Business Management

2023

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15‍ ‍Sustainable Product Management S. 245-274

„… product management (sections 15.8-15.9).1As a continuous and common case study, the product chocolate and …” „… Management? 2478 Lennertz, D. (2006), p. 10.9 Gutenberg, E. (1951), pp. 1-13.10 Eckhardt, G.M. / Bardhi, F …” „… . (2015).11 Botsman, R. / Rogers, R. (2010).12 Beutin, N. (2018).13 Meyer, P.W. (1972).diversified companies …”

11‍ ‍Integral Management - New Perspectives for Sustainable Development S. 173-190

„… Responsible Corporate Governance9. Corporate Compliance10. International Management and Sustainability11 …” „… (Khuddaka Nikaya, Udana(Pali) 54-56), an old Buddhist scripture from the first century v. Chr.11 Integral …” „… development,typologies, four-quadrant model11.1 Problem: Complexity and its ConsequencesDo you know the parable of the …”

1‍ ‍Sustainable Business Management S. 17-30

„… Management9 Heinen, E. (1976), p. 395 (own translation).10 Freimann, J. (1988), p. 16.11 Freimann, J. (1988 …” „… Goals1.1 IntroductionOnly a few years ago it was absolutely necessary to explain to the reader at the …” „… dismisses the homo economicus of classical micro‐economics into the realm of fable".9 This sentence is …”

18‍ ‍Sustainability - Disclosure and Audit S. 305-322

„… Responsible Corporate Governance9. Corporate Compliance10. International Management and Sustainability11 …” „… and 315b of the German Commercial Code (HGB).3 Section 171 (2) AktG.4 IDW (ed.) 2017a, p. 9 …” „… .5 Durchschein 2017, p. 168.6 Ibid.7 IDW AS 350 n. F. para. 25.8 IDW (ed.) 2015, p. 9, online.9 BMU (ed.) 2000, p …”

16‍ ‍Sustainable Innovation Management S. 275-288

„… . (2010) p. 9; Daecke, J. (2009) p. 179 and Pechlaner, H.; Fischer, E.; Priglinger, P. (2006) p. 123.2 …” „… the "provision of resources"(43.9%) also play an important role for the innovation management of the …” „… . 38.80,6% 78,6%45,9%70,4%56,1%26,5%43,9%14,3% 15,3%40,8%19,4%31,6%29,6%36,7%0%20%40%60%80%100 …”

9‍ ‍Corporate Compliance S. 145-158

„… culture, in short in the "value management of146 9 Corporate Compliance11 Wieland, J. (2020), Rn. 8.12 …” „… Responsible Corporate Governance9. Corporate Compliance10. International Management and Sustainability11 …” „… 9 Corporate Compliance Peter Förschler Learning Objectives:The readers■ grasp the dimensions of …”

21‍ ‍Operational Environmental Management S. 351-370

„… measureAudit reportja janono1 3 5 7 8 10 11 12 14 16246 9 13 15InputProcess: Update on Environmental …” „… DIN EN ISO 14001: 2015, Berlin, p. 11.5 DIN EN ISO 14001: 2015, Berlin, p. 22.6 DIN EN ISO 14001: 2015 …” „… , Berlin, p. 55.7 DIN EN ISO 14001: 2015, Berlin, p. 26.8 DIN EN ISO 14001: 2015, Berlin, p. 30.9 DIN EN …”

12‍ ‍Marketing and Sustainability S. 191-208

„… Corporate Governance9. Corporate Compliance10. International Management and Sustainability11. Integral …” „… corporate success. Cf. Slaper, T.F./ Hall, T. J. (2011), p. 1 and in detail Elkington, J. (1997).9 Elliott …” „… (1990), p. 29.10 Schmidt-Riediger, B. (2008), pp. 12.11 Daub, C. H./ Ergenzinger, R. (2005), p. 998.12 …”

5‍ ‍Understanding Transformation S. 77-90

„… Responsible Corporate Governance9. Corporate Compliance10. International Management and Sustainability11 …” „… 1 Türk, K. (1989), p. 52.2 On this and the following Lewy, A. / Merry, U. (1986), pp. 3-9 …” „… : cf. Lewy, A. / Merry, U. (1986), p. 3-9.4 See www.youtube.com/watch?time_continue=3&v=GX9Fd29 …”

2‍ ‍Sustainability - An Introduction S. 31-40

„… Germany-Magazin, 11/18-4/19, pp. 6-9.United Nations (2015a): Millennium Development Goals, Report 2015 …” „… ./ Mao, Y./ Robinson, D. (2018), pp. 681f.9 Purvis, B./ Mao, Y./ Robinson, D. (2018), p. 682.can satisfy …” „… .SocialEnvironmentalEconomicSustainabilityEnvironmentSocietyEconomyEnvironmental EconomicSocialSustainableFig. 2.1: Forms of representation of the dimensions of sustainability9A …”

10‍ ‍International Management and Sustainability S. 159-172

„… , C. /Schneidewind, P. (2007), p. 27.9 Abdul-Gafaru, A. (2009), p. 56 ff., UNEP (2011); Shell (2012 …” „… their home countries.Practical example: Shell in Nigeria9Shell has been producing oil in the Niger Delta …” „… International Management and Sustainability11 Schlesinger, D. (2006), p. 150.12 Kim/Rhee (2019).13 International …”

14‍ ‍Sustainable Production S. 227-244

„… Responsible Corporate Governance9. Corporate Compliance10. International Management and Sustainability11 …” „… Sustainable Production5 Kiener et al. (2012), p. 9.6 In the following, the term "sustainable" or …” „… 7 Fraunhofer UMSICHT (2018), p. 10.8 Quaschning (2020).9 WEC Germany (2020).Example microplasticsThe …”

4‍ ‍Social Responsibility: From Profit to the Common Good - and Back Again S. 63-76

„… Responsible Corporate Governance9. Corporate Compliance10. International Management and Sustainability11 …” „… License to Operate; https://ethics.org.au/ethics-explainer-social-license-to-operate/.9 …” „… , as the "Gemeinwohl-Atlas"9 does. The results give companies as awhole food for thought: of the well …”

19‍ ‍Sustainable Financial Management S. 323-336

„… Responsible Corporate Governance9. Corporate Compliance10. International Management and Sustainability11 …” „… bubble can be cited here as anexample.330 19 Sustainable Financial Management8 Rappaport, A. (1998).9 …” „… and David Norton,9 who introduced theBalanced Scorecard, which defines additional management goals …”

7‍ ‍Agile Leadership S. 113-128

„… freedom Dierksmeier, C. (2016), pp. 11f. and p. 358.corporate culture or a deeper underlying common …” „… sustainableeconomic growth, full and productive employment and decent work for all.■ Goal 9: Industry, innovation and …” „… information increasesFig. 7.2: The VUCA world9One example of the VUCA world is the increasing digitalization …”

Index S. 395-398

„… Konsumentenverhalten2., vollständig überarbeitete Aufl age 2021,264 Seiten€[D] 25,90ISBN 978-3-8252-5491-9eISBN …” „… . KGDischingerweg 5 \ 72070 Tübingen \ GermanyTel. +49 (0)7071 97 97 0 \ Fax +49 (0)7071 97 97 11 \ info@narr.de …” „… 97 0 \ Fax +49 (0)7071 97 97 11 \ info@narr.de \ www.narr.deISBN 978-3-7398-3201-2Prof. Dr. Dr …”

3‍ ‍Economic Perspective and Environmental Economics S. 41-62

„… , e.g., Parrique et al. (2019).9 Bieler and Sutter (2017).10 Gössling et al. (2019).11 Köder and Burger …” „… socio-economic goals (SDGs 1-11) andthe environmental goals (SDGs 13-15). For example, the countries with the …” „… externality. Thecosts that a car driver imposes on the general public are estimated at 11 cents per …”

8‍ ‍Legal Foundations of Responsible Corporate Governance S. 129-144

„… by the 2011 EUCommunication.9 Hell, P. NZG 19, 338.meantime, indices are being published on the stock …” „… Governance10 Köppl/Neureiter: CSR, p. 13.11 Spießhofer, B., NZG 18, 441.12 Meadows, D. et al.: "The Limits to …” „… Ages where the "respectable mer‐chant" already appeared in the age of mercantilism.11 Then, during …”

13‍ ‍Sustainable Procurement and Logistics Management S. 209-226

„… . (2018) pp. 9 and p. 14.well as intermediate and final products, but also merchandise, recycling, and …” „… logistics713.1 Basics 2118 Schulte, C. (2017), p. 448.9 Bretzke, W.-R. (2014), p. 287.The following sections …” „… of the plant, thus bundling transport quantities.9 However, the freight forwarders'scope for planning …”

17‍ ‍Sustainability Controlling S. 289-304

„… . 45.11 Weber, J. (2010), p. 12.Software Tools for Sustainability Controlling:In the practical …” „… of sustainability management9The advantages of integration are usually rated higher. It can therefore …” „… Leadership8. Legal Foundations of Responsible Corporate Governance9. Corporate Compliance10. International …”

22‍ ‍Enterprise Future: A Utopian Retrospective Back from the Year 2050 S. 371-378

„… /UK-MOVE-Press-release-1-1.pdf.7 https://ea-stiftung.org/s/Kunstliche-Intelligenz-Chancen-und-Risiken.pdf.8 …” „… pandemic of 2020 will not be the last "surprise". It is a typical feature of today's VUCAworld9 that it …” „… , Repair café, and Transition Town 11 and being able to pronounce terms likeSharing Economy,12 Common Good …”

20‍ ‍Sustainable Investing S. 337-350

„… consistsof 11 sectors, 24 industry groups, 69 industries, and 158 sub-industries.1Based on the conditions …” „… Leadership8. Legal Foundations of Responsible Corporate Governance9. Corporate Compliance10. International …” „… Management and Sustainability11. Integral Management - New Perspectives for Sustainable Development12 …”

6‍ ‍Strategic Sustainability Management S. 91-112

„… Corporate Governance9. Corporate Compliance10. International Management and Sustainability11. Integral …” „… See for example Bea, F./ Haas, J. (2013) p. 82 and p. 112.8 Freeman, E. /Reed, D. (1982).9 Belz …” „… ) www.McDonough.com/speaking-writing/design-for-the-triple-top-li ne/.11 McDonough, W./ Braungart, M. (2013 …”

Titelei/Inhaltsverzeichnis S. 1-12

„… 26015.826415.9 26516 27516.1 27516.2 27616.3 27816.3.1 27816.3.2 27916.3.3 28016.4 28416.5 28517 28917.1 28917.2 …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Contents 11 …”

List of Authors S. 379-386

„… Förschler Chapter 9: Corporate ComplianceProf. Dr. Peter Förschler is a professor of busi‐ness law …” „… . Dr. Thomas Ginter Chapter 5: Understanding TransformationChapter 11: Integral Management - New …”

doi.org/10.24053/9783739882017-0

Birgit Spiesshofer - Responsible Enterprise

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Birgit Spiesshofer

Responsible Enterprise

Series: Beck International

Volume 2021

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Chapter 7. Sector-specific CSR Conceptions S. 241-366

„… 11 of the Report.8 On CSR see Chapter 6 of the Report.9 From February 2009 …” „… ), https://www.cadc.uscourts.gov/internet/opinions.nsf/7677C9E435244EC985257EA50054F3D4/$file/13-5252-1568402.pdf, last accessed on 30/11/2016.I. The …” „… , https://www.cadc.uscourts.gov/internet/opinions.nsf/7677C9E435244E-C985257EA50054F3D4/$file/13-5252-1568402.pdf, last accessed on 30/11/2016; in …”

Chapter 9. Enterprise S. 373-406

„… PART BRESPONSIBLE ENTERPRISEChapter 9EnterpriseThe conception of “enterprise” determines who should …” „… state-institutional/global governance sphere (macro-responsibility), see below Chapters 10 and 11.2 For example, the Catholic …” „… acting in the political arena as NGOs; on this, see below Chapter 9, I. 3. b).3 Volkswagen had 600 000 …”

Introduction S. 1-14

„… withthe internet (and partially also cooperate with states).9The trends, concerns, phenomena and …” „… terms such as corporate citizenship11, corporate governance12, corporateaccountability13, sustainability …” „… Fabio, Ist das Grundrecht ein Ladenhüter? F.A.Z., 13/11/2013; Welzer, Wenn man etwasmerkt, ist es zu …”

Bibliography S. 551-592

„… =318c3d94-c3d1-4f44-a11a-9c5368dd85d5, last accessed 08/03/2017.F.A.S.: Kinderarbeit nutzt. F.A.S …” „… 11/2014, p. 681–685.Küng, Hans: Projekt Weltethos. München 9th ed. 2004. (cit.: “Projekt Weltethos”)Id …” „… Analysis. Cheltenham, Northampton 2004, p. 11–36.Altenburg, Johannes: Unternehmerische (Fehl)Entscheidungen …”

Chapter 5. CSR Strategy of the European Union S. 209-218

„… . 9.23 See Jarass, Charta der Grundrechte, Art. 5, MN. 3, 6, Art. 32, MN. 3, 11; see also Dashwood et …” „… incorporated by reference,9 or are further developed in policies andstandards in another way.10 As far as EU …” „… , II. 2.9 See for example the CSR Reporting Directive; see further below Chapter 7, II. 5. a) aa).10 …”

Titelei/Inhaltsverzeichnis

„… byVerlag C. H. Beck oHG, Wilhelmstraße 9, 80801 München, Germany,email: bestellung@beck.deCo-published …” „… byHart Publishing, Kemp House, Chawley Park, Cumnor Hill, Oxford, OX2 9PH, United Kingdom,online at …” „… (HART)ISBN 978 3 8487 4557 9 (NOMOS) 2018 Verlag C. H. Beck oHGWilhelmstr. 9, 80801 MünchenPrinted in …”

Chapter 4. The ISO CSR Conception S. 165-208

„… http://wirtschaftslexikon.gabler.de/Definition/gatt.html,last accessed on 02/11/2016.3 See Chandra, Journal of International Business and Law (2011), p. 105 …” „… 02/11/2016.5 The national organizations are structured very differently. In some countries, public officials …” „… 02/11/2016.7 See http://www.iso.org/iso/home/standards.htm, last accessed on 02/11/2016; on this, see also …”

Chapter 3. The OECD CSR Conception S. 133-164

„… workers’ rights. In 1991, an environment chapter was added.9 From aprocedural perspective, the foundation …” „… to interpret the OECDGuidelines in a binding manner.11In the 1990s, the OECD sought to achieve a …” „… references.8 See Weidmann, p. 207.9 See Weidmann, p. 176 with further references.10 Cited in Weidmann, p. 176 …”

Chapter 2. CSR Conceptions of the United Nations S. 31-132

„… UN Global Compact (UNGC)9 of July 2000 and the paralleldiscussion on Business and Human Rights, which …” „… ,last accessed on 30/09/2016.8 Adopted on 13/08/2003, U.N. Doc. E/CN.4/Sub.2/2003/L.11 at 52(2003 …” „… ), http://www1.umn.edu/humanrts/links/norms-Aug2003.html, last accessed on 30/09/2016.9 …”

Chapter 11. Governance S. 463-548

„… Chapter 11GovernanceThe phenomena dealt with under the heading “Corporate Social Responsibility …” „… ”9, in particular transnational, global or world law?1 On the other hand, the German Corporate …” „… (partial) “antiquity of the law in the risk society”(translation).9 Voßkuhle, p. 1, 59, sees the problem …”

Chapter 1. Foundations of the Corporate Social Responsibility Discussion S. 17-30

„… /2016.10 http://www.ihk-nuernberg.de/de/wir-ueber-uns/Geschichte/Ehrbarer-Kaufmann/index.html, last ac-cessed on 30/9/2016.11 Bundesverband der Versicherungsvermittler …” „… Industrieller (Association of Berlin Merchants and Industrialists),9 ofindividual chambers of commerce10 and …” „… industry associations.11 In particular, the VEEKguidelines address the fundamental CSR topics, for example …”

Chapter 6. National CSR Strategies S. 219-240

„… 04/07/2008, L 177, 6; OJ from 24/11/2009, L 309, 87.148 See Chapter 9, II. 6.149 Regulation (EC) No. 864/2007 …” „… arbitrage will return to theorder of law”.9This hope will likely remain unfulfilled, at least if the “order …” „… transnationalmatters.11 What is decisive is its functionality for commerce12 and the satisfaction of thepractical need …”

Chapter 10. Responsibility S. 407-462

„… dimensions of responsibility.9 See Büscher, p. 100, 104.10 See Kerr/Janda/Pitts, p. 417 ff.11 The concept of …” „… conditions inthe market economy/global governance (macro-level).9 Apart from that, the …” „… by the use of three conceptsof responsibility: accountability10 and responsibility11, both of which …”

Chapter 8. Evaluation of the CSR Discourse and Further Questions S. 367-370

„… business operations. In Chapter 9 – “Enterprise” – it will be shown thatonly such a functional-teleological …” „… enterprises, whose particularities1 On this, see further Chapter 11.367have received little attention until …” „… ” and “hybrid” norms aredeveloping on a sliding scale of bindingness.In Chapter 11 – “Governance” – the …”

doi.org/10.17104/9783406779312

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