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Casenote Legal Briefs: Remedies
- Edition : 2019, keyed 5th ed. casebook
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Casenote Legal Briefs: Remedies
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Grundsätze angemessener Vorstandsbezüge (Instant Digital Access Code Only)
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Casenote Legal Briefs: Remedies offers law school casebriefs for each and every case found in the Laycock casebook. For over two decades, Casenote Legal Briefs have helped hundreds of thousands of students prepare for classes and exams year after year with unparalleled results! Each Casenote Legal Briefs title has the advantage of being keyed to a specific law school casebook: so you get information on the cases you study in class, not on the cases you don’t!
Known throughout the law school community as high-quality legal study aids, this popular series of legal briefs are among the most comprehensive legal briefs available today.
With over 100 Casenote Legal Brief titles published today in all key areas, ranging from Administrative Law to Wills, Trusts, and Estates, each and every Casenote offers:
Professionally written briefs of the cases in your casebook;
Coverage that is accurate and up-to-date editor's analysis explaining the relevance of each case to the course;
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Dieses Buch untersucht die gesetzlichen Regelungen zur Begrenzung der Vorstandsgehälter. Ausgehend von den USA haben sich in den letzten zwei Jahrzehnten auch in Deutschland teilweise astronomische Steigerungen der Vorstandsvergütungen ergeben. So erzielten Vorstandsvorsitzende wie der Porschevorsitzende Wedekind laut Gehaltsdaten aus dem Geschäftsjahr 2007/2008 77,4 Millionen Euro. Möglich wird dies mit Hilfe komplexer Vergütungssysteme. Der Untersuchung vorangestellt wird eine Erörterung des Themas aus ökonomischer Sicht. Die Höhe des Einkommens ist ein Produkt von Anreizen, die Leistung und Erfolg belohnen. Fraglich ist allerdings, ob von den derzeit bestehenden Vergütungssystemen nicht auch gefährliche Anreize zu kurzfristigem Fehlverhalten ausgehen.
Dieses Buch beschäftigt sich mit der bislang kaum beachteten Frage, ob Gläubiger in der Insolvenz Stimmvereinbarungen treffen können. Dabei spielen praktische Erwägungen zur Planbarkeit der Stimmergebnisse eine Rolle. Zudem haben solche Stimmbindungsverträge eine wertschöpfende Komponente. Die Zulässigkeit betrifft zuerst das Verfahrensrecht, insbesondere die Vorbereitung und den Ablauf der Termine. Der Autor misst solche Abreden auch an zentralen materiellen Grundsätzen, dem Gleichbehandlungsgrundsatz und der Vorrangregel, wobei er die Judikatur zum ähnlichen Forderungskauf bespricht und anschließend ein Sanktionensystem für unzulässige Abreden entwickelt. Zuletzt prüft der Autor, ob Treupflichten zwischen Gläubigern bestehen, die sich auf die Zulässigkeit dieser Abreden auswirken könnten.
The book approaches law from the legal-linguistic perspective. Its aim is to clarify the processes in which the meaning of law emerges in legal discourses. In order to enable the understanding of law as a discursive practice, professional and non-professional discourses are analyzed. With this aim in mind, the author focuses on the epistemological consequences of the discursiveness of law. Other relevant legal-linguistic operations such as legal interpretation or legal translation are scrutinized in terms of their theoretical prerequisites and their practical consequences. Their analysis also shows the potential and the limits of law as a social and as a linguistic phenomenon that is determined by its discursiveness. Finally, the book demonstrates how the discursiveness as the distinctive feature of law establishes the connection between the science of law and other social sciences.
Die Begriffe Zuschüsse und Subventionen haben längst in vielfältigen Bereichen des Alltags Einzug gefunden. Welche inhaltliche Anforderungen dabei an den Zuschuss- oder Subventionsbegriff zu stellen sind, bleibt jedoch oft unklar. Häufig verschwimmen die Grenzen zur Schenkung und zu gegenseitigen Verträgen. In dieser Arbeit werden nach ausführlicher Begriffsanalyse anhand eines einheitlichen Zuschussbegriffs die unterschiedlichen Problemfelder im Einkommensteuer- und Umsatzsteuerrecht analysiert. Im Zentrum der ertragsteuerlichen Untersuchung steht dabei der Investitionszuschuss und damit verbunden die Frage, ob er zu einer Minderung der Anschaffungs- bzw. Herstellungskosten des bezuschussten Wirtschaftsguts führen kann. Hierbei wird auch eingehend zur Frage der Rechtmäßigkeit des Wahlrechts in Abschn. R 6.5 Abs. 2 der Einkommensteuerrichtlinien Stellung genommen. Im Umsatzsteuerrecht wird insbesondere beleuchtet, ob die vom EuGH vorgegebenen Kriterien für die Abgrenzung eines Entgelts bzw. eines zusätzlichen Entgelts von «echten» Zuschüssen vom BFH aktuell ausreichend berücksichtigt werden.
In der Arbeit wurden verschiedene arbeitsvertragliche Instrumente der Entgeltflexibilisierung einer eingehenden Betrachtung unterzogen. Ziel der Untersuchung war es, einen Beitrag zur Systematisierung der Flexibilisierungsinstrumente zu erbringen und dadurch eine eindeutige Bestimmung der Zulässigkeitskriterien zu ermöglichen. Den Schwerpunkt der Arbeit stellt die AGB-Kontrolle der einzelnen Klauseln dar. Die Studie zeigt auf, dass die verschiedenen Instrumente zur Flexibilisierung des Entgelts nicht isoliert nebeneinander stehen, sondern in ein umfassendes, abgestuftes System eingebunden sind. Daraus ergeben sich die Zulässigkeitskriterien sowie die Anforderungen an die korrekte Formulierung der jeweiligen Klauseln.
Das Buch widmet sich dem Handelsvertreter im Nebenberuf (§ 92b HGB), einer Ausnahmeerscheinung im Handelsvertreterrecht. Ihm werden wichtige Regelungen, etwa der Ausgleichsanspruch nach § 89b HGB, vorenthalten. Rechtsprechung und Literatur haben diesem Absatzmittler bislang nur wenig Aufmerksamkeit gewidmet. Seine praktische Bedeutung hat aber stark zugenommen. So behandelt die Deutsche Post AG die von ihr mit dem Betrieb sogenannter Postagenturen betrauten Einzelhändler als Handelsvertreter im Nebenberuf. Ausgehend von einer Betrachtung der Entstehungsgeschichte unterzieht der Autor den Inhalt und die praktische Anwendung der Norm einer kritischen Prüfung. Hierbei widmet er sich vor allem der Frage der Abgrenzung zwischen haupt- und nebenberuflicher Handelsvertretertätigkeit.
Gegenstand des Buches ist die Nichtzulassungsbeschwerde (NZB), der in einer nur zweistufigen Finanzgerichtsbarkeit erhebliche Bedeutung zukommt und deren Zahl in der Gerichtspraxis die der Revisionen seit Jahren deutlich übertrifft. Gleichzeitig stehen einer enorm hohen Zahl erfolgloser NZBen über Jahre hinweg aber durchschnittlich nur ca. 13 % erfolgreiche NZBen gegenüber. Die daraus ersichtliche äußerst restriktive Zulassungspraxis des BFH ist dem Autor zufolge jedoch im Hinblick auf einen effektiven zweitinstanzlichen Finanzrechtsschutz nicht hinnehmbar. Vielmehr besteht das Bedürfnis und die Notwendigkeit einer erweiterten sowie individualrechtsschutzgewährenden verfassungskonformen Auslegung der Revisionszulassungsgründe des § 115 Abs. 2 Nrn. 1 und 2 FGO und einer Lockerung der Anforderungen an das Begründungsniveau einer NZB.
Carolin Happ beschäftigt sich mit der Haftung von Ratingagenturen aus Sicht des IPR und IZVR. Sie klärt, welches Sachrecht überhaupt zur Anwendung kommt und befasst sich mit der maßgeblichen Frage, welches Gericht zur Entscheidung berufen ist. Die im Jahre 2013 geänderte Rating-VO, als unionsrechtliches Einheitsrecht, stellt einen neuen Haftungstatbestand zur Verfügung, dessen Anwendungsbereich und Voraussetzungen von der Autorin ebenfalls eingehend untersucht werden.
Der Autor untersucht erstmals die Zulässigkeit der Pfändung einer gläubigereigenen Forderung. Die Pfändung einer Forderung, die dem Gläubiger bereits zusteht, bietet verschiedene und im Einzelfall unter Umständen entscheidende Vorteile bei der Durchsetzung der Forderung gegen ihren Schuldner. Während ein Zessionar die Forderung «nur» auf privatrechtlichem Wege durchsetzen kann, stehen dem Pfändungsgläubiger z.B. die Hilfsrechte gem. §§ 836 III, 840 ZPO zur Verfügung, wenn für die gerichtliche Geltendmachung der Forderung notwendige Informationen fehlen. Die sich bei der Frage der Pfändbarkeit einer gläubigereigenen Forderung stellenden dogmatischen Probleme – z.B. ist eine Überweisung der bereits im Wege der Abtretung erworbenen Forderung nicht möglich – waren bislang noch nicht Gegenstand des wissenschaftlichen Diskurses. Der Autor stellt eventuelle Hürden auf dem Weg zur Zulässigkeit der Pfändung erstmals heraus und führt sie einer Lösung zu. Er kommt zu dem Ergebnis, dass eine solche Pfändung zulässig ist.
This book - a revolutionary approach to corporate boards - will appeal to anyone interested in the law, theory, and practice of governance. It is written not just for academics and policymakers, but also for the general public. The authors propose that businesses, rather than individuals, be permitted to serve as corporate boards.
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