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001			251558
003			IT-RoAPU
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007			cr || ||||||||
008			220629t20112006gw fo d z eng d
020			_a9783899493399 _qprint
020			_a9783110926583 _qPDF
024	7		_a10.1515/9783110926583 _2doi
035			_a(DE-B1597)9783110926583
035			_a(DE-B1597)56965
035			_a(OCoLC)979955708
040			_aDE-B1597 _beng _cDE-B1597 _erda
050		4	_aKJC2469 _b.L44 2006eb
072		7	_aLAW022000 _2bisacsh
082	0	4	_a346.24066 _222
084			_aonline - DeGruyter
245	0	0	_aLegal Capital in Europe / _ced. by Marcus Lutter.
264		1	_aBerlin ; _aBoston : _bDe Gruyter, _c[2011]
264		4	_c©2006
300			_a1 online resource (701 p.)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
490	0		_aEuropean Company And Financial Law Review - Special Volume ; _v1
505	0	0	_ti-iv -- _tPreface -- _tTable of Contents -- _tList of Contributors -- _tLegal capital of public companies in Europe – Executive summary of considerations by the expert group on “Legal Capital in Europe” -- _tPart 1: Elements of Creditor Protection -- _tMinimum Capital in the System of Legal Capital -- _tRaising Cash and Contributions in Kind when forming a Company and for Capital Increases -- _tCapital Maintenance – The regime of the Capital Directive versus Alternative Systems -- _tDisguised Distributions and Capital Maintenance in European Company Law -- _tDirector’s Duties in the Vicinity of Insolvency – a comparative analysis with reports from Germany, Austria, Belgium, Denmark, England, Finland, France, Italy, the Netherlands, Norway, Spain and Sweden -- _tGrounds for Insolvency and Liability for Delays in Filing for Insolvency Proceedings – Necessary Supplement to Capital Protection -- _tDirect Liability of Controlling Parties (Piercing the Corporate Veil) and Related Legal Constellations -- _tDirectors Liability in the Member States of the European Union -- _tDirectors’ disqualification and creditor protection -- _tFixed Capital under German Stock Corporation Law and its Significance for the Protection of Investors and Minority Shareholders -- _tSpecial Rules for Shareholder Loans: Which Consequences Would Arise for Shareholder Loans if the System of Legal Capital Should be Abolished? -- _tClaw-back Rules and Creditors’ Protection -- _tThe Future of Creditor Protection through Capital Maintenance Rules in European Company Law – An Economic Perspective -- _tImproving Creditor Protection through IFRS Reporting and Solvency Tests -- _tDoes contract suffice to protect the creditors of a company and their interests? -- _tPart 2: Single Country Reports -- _tEngland -- _tCreditor protection through insolvency law in England -- _tFrance. Working Group on the Share Capital in Europe – French Answers to the Questionnaire -- _tItaly. Legal Capital Rules in Italian Company Law and the EU Perspective -- _tNetherlands. Capital and Capital Protection in The Netherlands: A Doctrine in Flux -- _tSpain. Capital Protection in Spanish Company Law -- _tPoland. A Report on Selected Aspects of Legal Capital under Polish Code of Commercial Companies -- _tUSA. Capital Requirements in United States Corporation Law -- _tLife Without Legal Capital: Lessons from American Law -- _tIndex
506	0		_arestricted access _uhttp://purl.org/coar/access_right/c_16ec _fonline access with authorization _2star
520			_aEine Gruppe von deutschen Kennern des Rechts der Kapitalgesellschaften aus Wissenschaft und Praxis hat sich zusammengefunden, um Sinn und Nutzen des festen Kapitals und seiner einzelnen Elemente zu untersuchen. Im vorliegenden Band finden sich, neben einer Zusammenfassung der Ergebnisse, insgesamt 16 Einzeluntersuchungen zu Aspekten des Kapitals in Deutschland und seiner Bezüge zu angrenzenden Rechtsbereichen (z.B. Rechnungslegung, Insolvenz) sowie 7 Berichte zum festen Kapital im Ausland (Frankreich, Großbritannien, Italien, Niederlande, Polen, Spanien und USA).
520			_aEurope has known very different systems of company laws for a long time. These differences do not only pertain to the board structures of public companies, where single-tier and two-tier structures can be distinguished, they also pertain to the principles of fixed legal capital. Fixed legal capital is not a traditional ingredient of English and Irish company law and had to be incorpo-rated into these legal systems (only) for public limited companies according to the Second European Company Law Directive of 1976. Both jurisdictions have never really embraced these rules. Against this background, the British Accounting Standards Board (ASB) and the Company Law Centre at the British Institute of International and Comparative Law (BIICL) have initiated and supported a study of the benefits of this legal system by a group of experts led by Jonathan Rickford. The report of this group has been published in 2004. Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed. The British government has adopted this view and wants the European Commission to act accordingly. Against this background a group of German and European company law experts, academics as well as practitioners, have come together to scrutinise sense and benefits of fixed legal capital and all its specific elements guided by the following questions: What is the relevant legal concept supposed to achieve?What does it achieve in reality?What criticisms are there?Which proposals or alternatives are available? From the outset the group of experts has endeavoured to cooperate with foreign colleagues, which resulted in very fruitful and pleasant exchanges. This volume contains, besides an executive summary of the results, 16 essays on specific aspects of legal capital in Germany covering also neighbouring fields of law (e.g. accounting, insolvency); 7 reports on fixed legal capital in other jurisdictions (France, Great Britain, Italy, the Netherlands, Poland, Spain and the U.S.A.) addressing the same questions as the essays on German law. The British initiative disapproves of the Second Directive. The Directive does only deal with public limited companies in Europe, which is reflected in the analysis presented here. It is only concerned with the fixed legal capital of public limited companies, not with capital issues of private companies. The study has arrived at a result that differs completely from that of the Rickford group. It verifies the usefulness of the concept of fixed legal capital and wishes to convince the European Commission of the benefits of the Second Company Law Directive.
530			_aIssued also in print.
538			_aMode of access: Internet via World Wide Web.
546			_aIn English.
588	0		_aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 29. Jun 2022)
650		0	_aCapital stock _xLaw and legislation _zEurope.
650		0	_aCapital stock _xLaw and legislation _zGermany.
650		0	_aCorporations _xFinance _xLaw and legislation _zEurope.
650		0	_aCorporations _xFinance _xLaw and legislation _zGermany.
650		4	_aEigenkapital.
650		4	_aEuropäische Union.
650		4	_aKapitalgesellschaft /Recht.
650		4	_aKapitalgesellschaft /Rechtsvergleichung.
650		7	_aLAW / Corporate. _2bisacsh
653			_aLegal capital.
700	1		_aAdensamer, Nikolaus _eautore
700	1		_aBachner, Thomas _eautore
700	1		_aBayer, Walter _eautore
700	1		_aBooth, Richard A. _eautore
700	1		_aDrygala, Tim _eautore
700	1		_aEidenmüller, Horst _eautore
700	1		_aEkkenga, Jens _eautore
700	1		_aEngert, Andreas _eautore
700	1		_aFleischer, Holger _eautore
700	1		_aGrunewald, Barbara _eautore
700	1		_aHabersack, Mathias _eautore
700	1		_aHirte, Heribert _eautore
700	1		_aHuber, Ulrich _eautore
700	1		_aIrujo, José Miguel Embid _eautore
700	1		_aKalss, Susanne _eautore
700	1		_aKidyba, Andrzej _eautore
700	1		_aKluiver, Harm-Jan de _eautore
700	1		_aKuhner, Christoph _eautore
700	1		_aLanzius, Tim _eautore
700	1		_aLutter, Marcus _eautore _ecuratore
700	1		_aMankowski, Peter _eautore
700	1		_aMerkt, Hanno _eautore
700	1		_aMicheler, Eva _eautore
700	1		_aMiola, Massimo _eautore
700	1		_aMock, Sebastian _eautore
700	1		_aNoack, Ulrich _eautore
700	1		_aOelkers, Janine _eautore
700	1		_aPaulus, Christoph G. _eautore
700	1		_aPellens, Bernhard _eautore
700	1		_aPentz, Andreas _eautore
700	1		_aPriester, Hans-Joachim _eautore
700	1		_aRammeloo, Stephan F. G. _eautore
700	1		_aSchmidt, Karsten _eautore
700	1		_aSchwanna, André _eautore
700	1		_aSellhorn, Thorsten _eautore
700	1		_aSoŁtysiński, StanisŁaw _eautore
700	1		_aSpindler, Gerald _eautore
700	1		_aSzumański, Andrzej _eautore
700	1		_aUrbain-Parléani, Isabelle _eautore
700	1		_aVeil, Rüdiger _eautore
850			_aIT-RoAPU
856	4	0	_uhttps://doi.org/10.1515/9783110926583
856	4	0	_uhttps://www.degruyter.com/isbn/9783110926583
856	4	2	_3Cover _uhttps://www.degruyter.com/document/cover/isbn/9783110926583/original
942			_cEB
999			_c251558 _d251558