德国公司法中的各种组织形式

IF 1.3 Q1 LAW European Company and Financial Law Review Pub Date : 2023-12-07 DOI:10.1515/ecfr-2023-0027

Holger Fleischer

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引用次数: 0

摘要

593 公司法因其不同的结社形式而生生不息。因此，这些形式的出现和演变是公司法学者的核心研究课题。本文试图描绘德国公司法和合伙企业法的全景。本文特别关注新的和重新发现的结社形式，以及用于引入新型企业结社的各种监管技术。此外，通过与国外组织形式的比较，我们还可以看出德国在哪些方面仍有创造新形式的余地。

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The Menagerie of Organizational Forms in German Company Law

593Company law lives and breathes with its different forms of association. Consequently, the emergence and evolution of these forms is a central topic of research for company law scholars. This paper seeks to depict the panoramic landscape of German company and partnership law. Special attention is given to new and rediscovered forms of association as well as to the various regulatory techniques used to introduce novel types of business association. In addition, a comparison with the foreign repertoire of organizational vehicles shows in which respects there may still be room for the creation of new forms of association in Germany.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.