(Download free ebook) Die Anwendung der Niederlassungsfreiheit auf Personengesellschaften (German Edition)

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Die Anwendung der Niederlassungsfreiheit auf Personengesellschaften (German Edition)

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Author : Alissa Lechner
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Description : Diplomarbeit aus dem Jahr 2012 im Fachbereich Jura – Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 1,0, Friedrich-Alexander-Universitauml;t Erlangen-Nuuml;rnberg (Lehrstuhl fuuml;r Wirtschaftsprivatrecht), Sprache: Deutsch, Abstract: Die Frage, in welchem Maszlig;e europauml;ische Personengesellschaften von der Niederlassungsfreiheit profitieren und ihre Mobilitauml;t im Binnenmarkt entfalten kouml;nnen, ist heutzutage nicht abschlieszlig;end geklauml;rt und wird von den meisten Autoren gauml;nzlich uuml;bergangen bzw. auml;uszlig;erst oberflauml;chlich behandelt.In den letzten beiden Jahrzehnten hat sich zwar die europauml;ische Rechtsprechung in Bezug auf die grenzuuml;berschreitende Betauml;tigung von Kapitalgesellschaften erheblich gewandelt. Es wurde versucht, Hindernisse bei der grenzuuml;berschreitenden unternehmerischen Betauml;tigung so weit wie mouml;glich abzubauen. Personengesellschaften sind bei der relevanten Rechtsprechung weitestgehend im Schatten geblieben, sodass sich keine einheitliche Meinung daruuml;ber bilden konnte, ob und inwieweit die fuuml;r die Kapitalgesellschaften entwickelten Grundsauml;tze auf Personengesellschaften uuml;bertragbar sind. Ferner blieb es bislang ungelouml;st, ob die Mobilitauml;t von Personengesellschaften aufgrund ihres Wesens zusauml;tzliche Einschrauml;nkungen erfahren bzw. gerade weiter reichen sollte, als die von Kapitalgesellschaften. Mit der fortschreitenden europauml;ischen Integration besteht indes zumindest seitens der mittelstauml;ndischen Unternehmer, welche oftmals die Rechtsform einer Personengesellschaft wauml;hlen, das Beduuml;rfnis, die Barrieren fuuml;r die grenzuuml;berschreitende Gruuml;ndung, Sitzverlegung sowie anderweitige Betauml;tigung von Personengesellschaften zu identifizieren und zu beseitigen. Die vorliegende Arbeit setzt sich aus den genannten Gruuml;nden zum Ziel, der Frage nachzugehen, welche Rolle der Niederlassungsfreiheit als einer der bedeutendsten europauml;ischen Grundfreiheiten im Bereich des Personengesellschaftsrechts zukommt.

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