{"title":"Anmeldung einer weiteren inländischen Zweigniederlassung eines ausländischen Rechtsträgers (hier: GmbH mit dem Sitz in einem Ort in einem EU-Mitgliedsstaat)","authors":"Wilhelm Birnbauer","doi":"10.33196/ges202301004001","DOIUrl":"https://doi.org/10.33196/ges202301004001","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131620540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"(Kein) Gesellschafterausschluss nach GesAusG bei aufsichtsratspflichtiger GmbH ohne eingerichteten Aufsichtsrat","authors":"","doi":"10.33196/ges201904019401","DOIUrl":"https://doi.org/10.33196/ges201904019401","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131052301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fortbestehende Rechtspersönlichkeit trotz Löschung im Firmenbuch","authors":"","doi":"10.33196/ges202107035401","DOIUrl":"https://doi.org/10.33196/ges202107035401","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131078547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Änderung der Stiftungsurkunde: Stifterrechte, Prüfbefugnis des Firmenbuchgerichts, Beteiligtenstellung des Stifters","authors":"","doi":"10.33196/ges202207034901","DOIUrl":"https://doi.org/10.33196/ges202207034901","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133807446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Klagebefugnisse der GmbH gegen Gesellschafter","authors":"F. Harrer","doi":"10.33196/ges202105021601","DOIUrl":"https://doi.org/10.33196/ges202105021601","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115354865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Aufgriffsrecht bei Insolvenz eines GmbH-Gesellschafters","authors":"","doi":"10.33196/ges202008043101","DOIUrl":"https://doi.org/10.33196/ges202008043101","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115751709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Doppelstöckige luxemburgische Zwischenholding und Rückerstattung der Kapitalertragsteuer","authors":"Georg Kofler","doi":"10.33196/ges201906031701","DOIUrl":"https://doi.org/10.33196/ges201906031701","url":null,"abstract":"Ein – den steuerlichen Missbrauch nach § 22 BAO ausschliesender – wirtschaftlicher Grund fur eine Gestaltung kann nicht nur dann vorliegen, wenn das angestrebte wirtschaftliche Ziel nicht anders erreichbar ist. Ein wirtschaftlicher Grund fur eine Gestaltung liegt auch vor, wenn das Ziel damit besser und sicherer zu erreichen war. Das Fehlen einer Wirtschaftstatigkeit bei der auslandischen EU-Gesellschaft ist dann nicht schadlich, wenn ihre EU-Muttergesellschaft dort ansassig und wirtschaftlich tatig ist. Das Fehlen einer wirtschaftlichen Tatigkeit der Muttergesellschaft lasst sich aus der Beschaftigung ‚lediglich‘ eines Geschaftsfuhrers, eines Bilanzbuchhalters und eines Buroleiters im Luxemburger Buro, aus der Entsendung eines Geschaftsfuhrers aus dem Umfeld der Anteilseigner wahrend der Zeit der Suche nach einem standigen Geschaftsfuhrer, aus der Vorgabe einer bestimmten Investitionspolitik durch die Anteilseigner und aus der Zusammenfassung dieser Umstande mit dem Wort ‚Gesamtbild‘ nicht ableiten.","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114537304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Aktuelle BMF-Information zu für Anteilsinhaber/Begünstigte angeschaffte bzw hergestellte Immobilien","authors":"M. Raab, B. Renner","doi":"10.33196/ges201905024901","DOIUrl":"https://doi.org/10.33196/ges201905024901","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123487840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Internationale Zuständigkeit bei Rückforderungsklage wegen Verstoßes gegen das Verbot der Einlagenrückgewähr","authors":"","doi":"10.33196/ges202003013901","DOIUrl":"https://doi.org/10.33196/ges202003013901","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123725886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Stimmverbot bei mittelbarer Betroffenheit – Anfechtbarkeit des Jahresabschlusses wegen Verletzung des Bucheinsichtsrechts – Bezugsrechtsfrist bei Kapitalerhöhung","authors":"","doi":"10.33196/ges202208039201","DOIUrl":"https://doi.org/10.33196/ges202208039201","url":null,"abstract":"","PeriodicalId":143397,"journal":{"name":"Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116817627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}