This study examines the newly introduced Sections 83b and 83c of the German Civil Code (BGB), which were enacted as part of the 2023 reform of foundation law. It focuses on the question of whether foundation assets should be considered in terms of their individual constituent assets. The wording of Sections 83b and 83c BGB and the explanatory memorandum accompanying the underlying draft legislation suggest that the legislature envisaged such an asset-by-asset approach to foundation assets. The study explores what precisely this approach entails, whether it is mandatory, and how it may be replaced by a simplified approach based on the value of the assets.
This dissertation examines whether, and on what legal basis, a StaRUG proceeding can be strategically utilized to exclude individual shareholders from a company in cases of shareholder disputes. To this end, the author identifies the point in time at which the so-called 'shift of fiduciary dutie' occurs and examines it...
The GWB public procurement law uses the term undertaking both when describing potential contractors and when determining who is entitled to legal protection, without defining it in more detail. The author takes this as an opportunity to examine the concept of an undertaking under the GWB public procurement law from a l...
The book provides a comprehensive guide to the antitrust assessment of climate protection agreements and examines the conditions under which climate objectives can be reconciled with the requirements of competition law. It analyses the opportunities and limits of integrating climate protection into the prohibition of a...
This thesis is the first to subject the Federal Fiscal Court’s controversial and, to date, dogmatically unresolved 'integration doctrine' to a comprehensive analysis. Its central contribution lies in grounding the doctrine in a teleological interpretation of the profit motive. On this basis, the doctrine is systematica...
This work examines reforms of the law of compulsory shares (forced heirship) in Germany's neighboring countries. It compares various regulations and reforms with the rules of German law in order to ultimately propose a reform of the German system. To this end, German law is compared with French, Belgian, and Austrian l...
European sustainability regulations are fundamentally transforming investment advice. This work provides a comprehensive analysis of how the Disclosure Regulation, the Taxonomy Regulation, the Delegated Regulation (EU) 2021/1253, and the Delegated Directive (EU) 2021/1269 impact the regulatory and civil law obligations...
Daniel Goll· 0 citations
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