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European Preventive Restructuring

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Article 5. Debtor in possession (Veder) S. 97-103

„… Chapter 2Facilitating negotiations on preventive restructuring plansArticle 5Debtor in possession1 …” „… ..................................................................... 21A. Purpose of the norm1Article 5 lays down one of the fundamental features of the preventive …” „… are debtor in possessionproceedings.2At the same time, Article 5 takes into consideration that there …”

Article 7. Consequences of the stay of individual enforcement actions (Richter) S. 124-141

„… Directive’s stay. The only limit that the Directive imposes onthat discretion is Article 5 and its requirement …” „… note thatArticle 7 par. 5 too calls the debtor’s counterparty “a creditor”. This too is a mistake,of …” „… implementationexercises.5. The ultimate fate of the debtor’s contracts42The Directive is utterly silent on the fate of the …”

Article 4. Availability of preventive restructuring frameworks (Garcimartin) S. 85-97

„… provided for under thisDirective.5. The preventive restructuring framework provided for under this …” „… the agreement of the debtor. Member Statesmay limit that requirement to obtain the debtor’s agreement …” „… tocreditors — in comparison to what they would receive in the event of the liquidation ofthe enterprise’s …”

A. Purpose of the norm (Paulus) S. 60-61

„… applying in the event of insolvency under Article 5”. In light of therestrictive interpretation of this …” „… restructuring the debtor’s businessthat include changing the composition, conditions or structure of a debtor’s …” „… assetsand liabilities or any other part of the debtor’s capital structure, such as sales ofassets or parts …”

Article 19. Duties of directors where there is a likelihood of insolvency (Corno) S. 238-249

„… Chapter 5Duties of directorsArticle 19Duties of directors where there is a likelihood of …” „… insolvency;5 and placing on someMember States to implement certain obligations for directors in the period …” „… the event of the liquidation of the enterprise’s assets or in the event ofthe next-best-alternative …”

Article 11. Cross-class cram-down (Veder) S. 176-189

„… thedebtor’s business.E. Practitioner in the field of restructuring45Pursuant to Article 5 par. 3 lit. b) of …” „… is re-stated in general terms in Article 25 lit. b).32 The Commission’s Proposal was stricter and …” „… proposal of a debtoror with the debtor’s agreement, and become binding upon dissenting voting classeswhere …”

Article 12. Equity holders (Garcimartin) S. 189-198

„… stake in the company (e.g. in SME’s) or the payment in full of small creditorsor suppliers that are …” „… necessary in order to safeguard the continued operation of thedebtor’s business.E. Practitioner in the field …” „… of restructuring45Pursuant to Article 5 par. 3 lit. b) of the Directive, Member States are obliged …”

Article 6. Stay of individual enforcement actions (Richter) S. 103-124

„… Directive’s stay. The only limit that the Directive imposes onthat discretion is Article 5 and its requirement …” „… given to the practi-tioner’s experience and expertise and, I would add, the circumstances of …” „… paragraphs 4 and 5, Member States shall ensure that astay of individual enforcement actions can cover all …”

B. Definitions S. 61-76

„… should be followed by a careful analysis of the term’s meaningin the context of another article.B …” „… composition, conditions or structure of a debtor’s assets and liabilities orany other part of the debtor’s …” „… the future, Debt-Mezzanine-Swaps5 and, naturally, injection of new money (as equity, quasi-equityor as …”

Titelei/Inhaltsverzeichnis S. I-XVIII

„… . KG, Waldseestraße 3–5, 76530 Baden-Baden, Germanyemail: nomos@nomos.dePublished in North America by …” „… )............................................................. 64V. lit. 5: Executory contract (Richter …” „… ...................................... 97Article 5. Debtor in possession (Veder …”

G. Disqualifications ordered by other authorities S. 268-269

„… II. Professions dealing with the management of the property of others34 Par. 5(b) provides that a …” „… the management of the property ofothers. Par. 5(b) does not require that the entrepreneur infringed …” „… though the entrepreneur has obtained a discharge.III. Par. 5 apply despite a discharge35 If an …”

A. Purpose of the norm S. 261

„… Article 23 par. 5 that explicitly states that the Directivedoes not oblige a Member State to cease a …” „… safeguard the main residence of the insolvent entrepreneurand, where applicable, of the entrepreneur’s …” „… family, or the essential assets for thecontinuation of the entrepreneur’s trade, business, craft or …”

Article 18. Protection for other restructuring related transactions (Lynch Fannon) S. 229-238

„… , Structure and Operation, 2014 Ch. 2.17 Van Zwieten, Goode’s Principles of Insolvency Law, 5th ed., 2018 Ch …” „… ofbusiness other than those referred to in points (a) to (c).5. Without prejudice to Article 17, Member …” „… 2014, s 554(4).Protection for other restructuring related transactions Art. 18Lynch Fannon 229 …”

A. Purpose S. 249-250

„… or profession to whichan insolvent entrepreneur’s debts are related has ceased.2. Member States in …” „… , in particular,is proportionate to the entrepreneur’s seizable or disposable income and assets …” „… earlyproceeding; it is an important piece in the puzzle of the Commission’s strategytowards granting a second …”

B. Training and expertise S. 280-281

„… restructuring regime in Member States.5 Article 26 is relevant to all practitioners appointed in insolvency or …” „… ,5 including the so-called practitioner in the field of restruc-turing introduced by the Directive.6B …” „… with a variety of tasks, such as running the debtor’s business,realizing the debtor’s assets for the …”

Article 8. Content of restructuring plans (Veder) S. 141-146

„… information:(a) the identity of the debtor;(b) the debtor’s assets and liabilities at the time of submission of …” „… ...................................................................................... 2I. Information regarding the (financial situation of the) debtor...................... 5II …” „… restructuring.I. Information regarding the (financial situation of the) debtor5 The restructuring plan should …”

B. Access to full discharge, par. 1 S. 250-251

„… speaking, aluxury to prioritise the creditor’s position over the debtor in a way that the debtor canbe …” „… remain within reach and must not be justa theoretical possibility, cf. par. 2 of this article.5 …” „… by referring to any entrepreneur’s riskof becoming insolvent; the subsequent Recitals seem also to …”

Article 30. Committee procedure (Paulus) S. 291-293

„… V. Working with samples (Article 29 par. 5)15Statistical measurements can go wrong on many grounds …” „… Union available online in the Commission’s website.Over time, this information should grow into a …” „… , Article 5 of Regulation (EU)No 182/2011 shall apply.Where the committee delivers no opinion, the …”

Article 10. Confirmation of restructuring plans (Garcimartin) S. 167-176

„… , Nevada L.J., 5 (2005), 820, (821‐832).16 Note that, in the Directive’s model, the BIC test guarantees an …” „… theparties. The Commission’s Proposal only established two circumstances: when the plansaffected the interest …” „… the general rules of civilor company law.5Secondly, the restructuring plan must also be confirmed when …”

Article 9. Adoption of restructuring plans (Dammann) S. 146-167

„… severally liable forthe holding company’s debts by way of personal guarantees might be even moreseverely …” „… the measures that have already been adopted by the samecreditors at the holding company’s level.27 The …” „… Restructuring FrameworksArt. 9146 Dammann(c) any related party of the debtor or the debtor’s business, with a …”

B. The data to be collected S. 289-291

„… analyze the impacts of the Directive’s enactment in terms of those timelines.B. The data to be collectedI …” „… national public authority in termsof the EIR’s jurisdictional rules, and (iii) the type of closure of the …” „… relevant Member State law.5In relation to paragraph (b), Member States may also wish to track (i) the …”

Article 13. Workers (Lynch Fannon) S. 198-209

„… cross-bordersetting where the debtor’s centre of main interests (COMI) is not located in its countryof incorporation …” „… debtor’s COMI is located in a Member State, the law of thisMember State (lex concursus) determines the …” „… ’ representatives about the recent and probabledevelopment of the undertaking’s or the establishment’s activities …”

A. Purpose of the norm S. 279-280

„… case, including cases with cross-border elements, due consideration is given to the practitioner’s …” „… theconfidence in the insolvency and restructuring regime in Member States.5 Article 26 is relevant to all …” „… included within the scope of theEU Insolvency Regulation,5 including the so-called practitioner in the …”

B. Entrepreneurs that have acted dishonestly or in bad faith S. 261-262

„… ................................................................................................ . 17I. Longer discharge period in order to preserve the entrepreneur’s business 19II. Longer discharge …” „… period where the entrepreneur’s main residence is notrealised …” „… . Professions dealing with the management of the property of others......... 34III. Par. 5 apply despite a …”

C. End of discharge period, par. 2 S. 254-255

„… ever) since only there adebtor’s assets are at disposal. In this type of proceeding, the participation …” „… but offers, alternatively, the beginning of the plan’s implemen-tation. It is again Recital 75 which …” „… , that any earlier point of timewould also do. The latter is just another hint to the Directive’s concern …”

Directive (EU) 2019/1023 of the European Parliament and of the Council S. 9-35

„… what they would receive in the event of theliquidation of the enterprise’s assets or in the event of …” „… discharge.(5) In many Member States, it takes more than three years for entrepreneurs whoare insolvent but …” „… . Furthermore, the obstacles stemming from long disqualificationorders linked to an entrepreneur’s insolvency or …”

Article 16. Appeals (Paulus) S. 216-220

„… .................................................................................. 5II. Procedural steps, par. 2 and 3 …” „… . Administrative authority5 It follows from the just addressed esteem of the judicial authority in par. 1 of …” „… this feeling of being overwhelmed. The court’s task iscertainly not to increase the costs of the …”

H. The relationship between the Directive, the EIR 2015 and Brussels Ia S. 50-59

„… million euros, oramount of balance-sheet of 1.5 million euros, L. Art 628-1, D.628-3 C. com. These …” „… where there is only a “likelihood of insolvency”.The purpose of these proceedings is to avoid the debt’s …” „… debtor’s business”.9362 Recitals 12 and 13 EIR 2015 illustrate the provision of Article 1 par. 1 pursuant …”

I. The goals of the Directive S. 1-3

„… millennia. It is to admit that the law’s turnaround could hardly be5 Cf. fact sheet, supra (fn. 3).6 On this …” „… tomore or less being uniformly applicable in all member states.5 However, this harmoni-sation idea was …” „… in thevicinity of a likely insolvency, Article 19.5 The second goal of the Directive is, pursuant to …”

Article 17. Protection for new financing and interim financing (Lynch Fannon) S. 220-229

„… ................................................................................................ ................................ 5C. Purpose …” „… sections in Article 2 par. 7 and 8 supra Ch. 5 VII lit. 7 and VIII lit. 8.2 See www.ucc.ie/en/jcoere for a …” „… or restructuring measures and curbing what areperceived as abuses in this area.6B. History5 During …”

D. Which early warning tools must be available? S. 80-83

„… severe that it is impossible torescue the debtor’s business. It seems fair to say that so far the early …” „… . sothat the debtor’s accountant is obliged to warn the debtor of a risk of insolvency e.g. ifthe debtor’s …” „… capital drop significantly or the debtor’s debt exceeds the value of the assets.In many states, an …”

B. Proceedings and measures falling within the scope of the Directive S. 37-46

„… excluded5 “‘Restructuring’ means measures aimed at restructuring the debtor’s business that include …” „… only, in accordance with Article 1 par. 4 no. 2, article 1 par. 5 of theDirective sets forth another …” „… legal persons.5 These provisions must be read in context with Chapter 1, Article 4 of the …”

G. Support to employees’ representatives S. 83-85

„… Europe’s website.4The online information should be presented in a user-friendly manner. Par. 4 states …” „… . 5, Member States may provide support to employees’ representa-tives for the assessment of the …” „… economic situation of the debtor. Par. 5 does not oblige4 See https://www.earlywarningeurope.eu/.Early …”

A. General comments S. 288-289

„… persons.5. Member States may collect and aggregate the data referred to in paragraphs 1to 4 through a …” „… samples (Article 29 par. 5)......................................................... 15VI. Reporting …” „… , they will be ordered to take stock ex post of what the Directive’s enactmentis doing in their economies …”

C. Par. 2 (Paulus) S. 76-78

„… topartially take over control of the debtor’s assets and daily operations – should not bemandatory in every …” „… case.5761 Article 5(2) of the Directive does, however, allow Member States to provide that incertain …” „… Article 5(3), all Member States must provide for the mandatoryappointment of a practitioner in the field …”

Article 14. Valuation by the judicial or administrative authority (Dammann) S. 209-214

„… authority shall take a decision on the valuation ofthe debtor’s business only where a restructuring plan is …” „… officio, on the valuationof the debtor’s business, i.e. appoint or hear properly qualified experts. This …” „… and accomplish an independent business review (IBR).5 In complex restructuring cases, the valuation of …”

F. Longer disqualification periods for certain professions S. 267-268

„… withpar. 5. The reasoning behind such a derogation is that if a debtor incurs new debt duringthe discharge …” „… to par. 5, a Member State may in some circumstances provide for longeror indefinite disqualification …” „… periods where the insolvent entrepreneur is a member of aprofession. As it appears, par. 5 allows …”

A. General comments S. 270-271

„… Czech Republic amounts to mere 2.5 % (!) of the relevant total. See the Czech NationalBank’s ARAD system …” „… or livestock, due to the entrepreneur’s infringement of the ruleson such transports.40It varies from …” „… , a disqualification issued by a criminal court will not be based solely on theentrepreneur’s …”

E. Exclusion of certain categories of debt from the discharge S. 266-267

„… it should result in apermanent improvement of the debtor’s financial situation. As par. 4 allows …” „… is also consistent withpar. 5. The reasoning behind such a derogation is that if a debtor incurs new …” „… certain professions31According to par. 5, a Member State may in some circumstances provide for longeror …”

B. Start of discharge period, par. 1 S. 253-254

„… Union’s economicpower.2By fixing an unambiguous discharge period of three years, the Directive …” „… liquidation proceeding (or a variant of which kind so ever) since only there adebtor’s assets are at disposal …” „… plan’s implemen-tation. It is again Recital 75 which refines this moment or event by giving as examplethe …”

C. Derogations in other well-defined circumstances S. 262-264

„… bookkeeping, actions onthe entrepreneur’s part to frustrate recourse by creditors, the fulfilment of duties in …” „… debt arising from the duty to pay the costs are exempted fromthe discharge, cf. par. 5. If a Member …” „… State in its legislation has determined that the costsare to be paid by the debtor, the debtor’s duty to …”

A. Purpose of the norm S. 255-256

„… all of Europe5 this legislative foray is bothidealistic and laudable.Article 22Disqualification period …” „… from starting a new business. However, if the entrepreneur is4 Cf. Article 20 par. 10.5 Cf. Article 20 …” „… conducted the business that lead to the insolvency of the entrepreneur.5 Par. 1 only applies to …”

E. Information to employee representatives on early warning tools S. 83

F. Easy accessible online information about early warning tools S. 83

B. Article 22 concerns entrepreneurs S. 256-257

„… insolvency of the entrepreneur.5 Par. 1 only applies to entrepreneurs. An entrepreneur is defined in Article …” „… whichan insolvent entrepreneur’s debts are related has ceased, cf. Article 20 par. 1.6 The Directive does …” „… bankruptcy proceedings mustbe considered implicitly based on the debtor’s insolvency. Consequently, such …”

A. Purpose of the norm S. 78-79

„… accessible andpresented in a user-friendly manner.5. Member States may provide support to employees …” „… where there is a mere likelihood of insolvency instead of at the time wherethe debtor’s insolvency is …” „… up earlywarning tools for companies and business persons (entrepreneurs).5Even though the wording of …”

B. Scope of Article 25 S. 274-277

„… . Scope of Article 25I. Content and reasons of its text5 Article 25 deals with measures that the Member …” „… the EU5 as well as other1 As acknowledged, with regard to the viability test of MSMEs, by …” „… procedures and amending Directive 2012/30/EU – Partial generalapproach, 15 May 2018, p. 5.5 The EU Justice …”

C. Should early warning tools also apply to consumers etc.? S. 79-80

„… debtor’s insolvency is severe.B. Duty of Member States to establish early warning tools2Par. 1 obliges the …” „… up earlywarning tools for companies and business persons (entrepreneurs).5Even though the wording of …” „… avoid that the debtors financial situation becomes so severe that it is impossible torescue the debtor’s …”

Article 15. Effects of restructuring plans (Richter) S. 214-216

„… propose to affect all of the debtor’s investors, it must,pursuant to Article 8(1)(e), identify such …” „… in the procedures.” (emphasis added).5First and obviously, although Article 15 par. 2 only expressly …” „… .................................................................................. 5II. Procedural steps, par. 2 and 3 …”

C. Which kinds of disqualifications must cease according to Article 22 S. 257-258

„… been subject to bankruptcy proceedings mustbe considered implicitly based on the debtor’s insolvency …” „… Regulation (EU 2016/976)and the supplementary rules in each Member State’s own data protection laws …” „… 23 par. 5. Further,a disqualification imposed on the debtor by a criminal court is not affected by …”

B. Historical development S. 4-6

„… a Capital Markets Union”20 on 30 September 2015. On18 April 2016, the Commission’s Directorate …” „… : http://www.europarl.europa.eu/doceo/document/JURI-PR-610684_EN.pdf.Introduction 12–14Paulus 5prominent part.27 This led to the abovementioned watering …” „… asomewhat cryptic form that the Regulation’s advantage is to be seen in its capacity tosuppress abusive …”

B. Duty of Member States to establish early warning tools S. 79

B. Supervision S. 283-284

„… mentioned in the Recitals to the Directive: a reduction in apractitioner’s fee, the exclusion from the list …” „… . 101.3 Recitals, par. 89.4 Recitals, par. 89. Cf. Report of the EP, Amendment 94.5 Leeds Report, p. 80.6 …”

C. Codes of conduct S. 284-285

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Roads not Taken

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1952 S. 82-99

„… organized according to the principles of the GDR’s Five-Year Plan.5A reunited Germany?What might this …” „… education, a world shaped for the most part by “youth”.5 Against the historical backdrop of the early 1960s …” „… 831952Chancellor Konrad Adenauer in an interview with Politisch-Soziale Korrespondenz (issue 5, no …”

1945 S. 114-129

„… ; 20.5 × 18 × 6.7 cm | Friedensmuseum Brücke von Remagen128129This cube of uranium is a relic of Germany’s wartime …” „… Göttingen, Berlin, and Munich in the 1920s. Physicists, chemists, and mathematicians there were also engaged …” „… possibility, Karl-Heinz Frieser, former director of the World Wars Depart-ment at Germany’s Military History …”

1989 S. 22-41

„… Dresden’s main train station to clear a blockade of around 5,000 people who wanted to get on trains going …” „… in Parteiinformation der SED, 29 September 1989)“It’s only with persistence and a tough stance that …” „… events in Beijing. On 3 and 4 June, the Chinese People’s Liberation Army brutally dispersed the thousands …”

1866 S. 236-249

„… curbing revolutionary tendencies.The Confederation’s two leading powers, Prussia and Austria, were …” „… , over the king’s demands to expand the army. Bismarck summed up his political approach in a few short …” „… to rapidly expand in the 1830s. Prussia grew into a nascent industrial power and worked ceaselessly …”

1929 S. 180-201

„… chancellor. Could this calamity have been avoided if Brüning’s “run” had not been cut short? Was there a …” „… “road not taken”, a prom-ising alternative that had been overlooked in May 1932?Brüning’s two-year …” „… ChangeLili Reyelsthe chancellorship in April 1930, when Germany’s political sys-tem was already destabilized …”

1944 S. 130-149

„… war.5Heinrich Ho³mann | Destroyed conference room in the Wolfschanze (Wolf’s Lair) Near Rastenburg …” „… in 1942. Jalowicz ¦rst learned of the attempt on Hitler’s life while in hiding. After the war, she …” „… Germany’s Army Group Centre and forced the remaining German troops to withdraw westwards.In view of these …”

1961 S. 62-81

„… blocked access routes to West Berlin. The airlift’s success pressured the Soviets to back down in 1949 …” „… DisasterStefan Paul-JacobsThe Cold War political crises of the 1950s and 1960s were over-shadowed by the threat …” „… also the year in which Germany’s ¦rst commercial nuclear power plant was connected to the power grid …”

1936 S. 150-163

„… – RhinelandWhat If: France Prevents Hitler’s ExpansionStefan Paul-JacobsOn 7 March 1936, the German Wehrmacht …” „… opposed Germany’s treaty violation, opting instead for a policy of appeasement. But it is still worth …” „… strip east of it. The occupation was gradu-ally lifted in the 1920s, but the territory remained under …”

1933 S. 164-179

„… “apolitical general”.5 From Schleicher’s perspective, then, the appointment of Hitler as chancellor was the …” „… . The overall situation seemed hopeless.4But Papen’s in§uence on Hindenburg remained strong. After a …” „… , he could use Papen’s in§uence on the president for his own purposes.Kurt von Schleicher loses powerOn …”

1918 S. 202-219

„… the country’s transition from monarchy to republic.November 9, 1918, was truly a momentous day, and …” „… Germany’s collective memory Unstable? WeimarWhat If: A Monarchy Pro-vides the Footing for a Democratic …” „… republic that prevailed and became Germany’s future form of government. Despite this, it has not been …”

1972 S. 42-61

„… country’s founding, his Ostpolitik – the policy of normalizing relations between the Federal Republic of …” „… 1945, vast numbers of people were displaced and borders were redrawn. Poland’s eastern territories fell …” „… ; 10.5 × 7.3 cm | Deutsches Historisches Museum, Berlin47Expellees initially thought they would be residing in …”

1848/49 S. 250-270

„… paragraph were taken from Ranke, L. von 1887, pp. 493–94.5 Huber 1961, pp. 365–66 (the king’s proclama-tion …” „… , consist-ing of thirty-two members of the German National Assembly and headed by the assembly’s president …” „… social hardship. Elections were held to form Ger-many’s ¦rst federal parliament, the National Assembly …”

Appendix S. 271-286

„… during the 100th anniversary of the artist’s birth. Edited by Rosamunde Neugebauer on behalf of the …” „… ”. Anmer-kungen zu einer Ausstel-lung. Mittelweg 36, vol. 30, October 2021, no. 5–6, pp. 32–55.Gerlach 1999 …” „… Verbrechen 1939–1945. Stuttgart 2022.Powers 1993Thomas Powers. Heisenberg’s War. The Secret History of the …”

1914 S. 220-235

„… parliamentary rep-resentatives and gave them few options to change the emperor’s policies. While the Reichstag …” „… cabinet was accountable not to the people’s represen-tatives, but to the emperor, and he could appoint or …” „… converged in ominous fashion with Wilhelm II’s ascension to the throne in 1888. The man who until then had …”

1948/49 S. 100-113

„… in May 1949. In October, the German Democratic Republic was founded. Germany’s division into two …” „… policy or military aairs; that their approval was required for changes to the country’s Basic Law …” „… Surrender had been Konrad Adenauer’s fi rst offi cial visit to representatives of the Western occupying …”

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Vermin in Graeco-Roman Antiquity

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Band 159 2024 C.H.BECK, München

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IV. Disgust and Fascination S. 59-76

„… […]. Trans. William H.S. Jones (Loeb; modified). 204 See generally Plamper 2012; Frevert 20184; Boddice 2018 …” „… with further literature. Good examples are the slave’s instinctive, revolted exclamation when making …” „… characteristic combination of wrinkling one’s nose, curling the upper lip, pushing forward one’s tongue, and …”

V. Order and Disorder S. 77-104

„… about by the birth of a boy who will become the world’s divine saviour and allow it to enjoy pastoral …” „… spring up on every soil.”304 In the golden haze of Virgil’s imagined world, useful animals serve …” „… the two, as when wild beasts roamed the city before Caesar’s death at the hands of the assassins.305 …”

III. Damage and Utility S. 41-58

„… – and an animal’s perceived utility are crucial in establishing the differences in attitude between, say …” „… example, e.g. at Liv. 27.37.3; Cass. Dio 53.17.1, 53.33.5, 54.19.7, epit. 69.14.2, epit. 78.1.6 (note that …” „… ; Engels 1999; Bourlon-Gressier 2017. Strongly associated with Egypt by the Greeks (Aristot. HA. 5.2 540a …”

Bibliography S. 140-163

„… monde romain (= Food and History 5:1), Turnhout 2007, 19-28. Schibli, Hermann S., “Fragments of a Weasel …” „… Illustration of Pliny’s Historia Naturalis: Manuscripts before 1430”, in: Journal of the Warburg and Courtauld …” „… and Culture, London/New York 1996, 284-309. Beagon, Mary, “Ordering Wonderland: Ovid’s Pythagoras and …”

VI. Alterity, Empathy, and Agency S. 105-126

„… VI. ALTERITY, EMPATHY, AND AGENCY In Pythagoras’ speech in Book 15 of Ovid’s Metamorphoses, he …” „… vividly ima-gines what the sacrifice of an ox must look like from the animal’s perspective: “A victim …” „… horns, is set before the altar, hears the priest’s prayer, not knowing what it means, watches the …”

II. Categorising ‘Vermin’ S. 21-40

„… ”) at Hor. Sat. 1.5.14f. for keeping the speaker from sleeping. 73 See TLL s.v. maleficus A2. Examples …” „… might expect, Aristotle’s zoological works and Theophrastus’ frag-ments cannot provide what we seek.43 …” „… αὐτομάτων ζῴων; Theophr. Fr. 350 Fortenbaugh et al.; apud Diog. Laert. 5.46). The first work certainly also …”

Index of Ancient Sources S. 164-172

„… . 91 Herond. 3.75f. 88 Hes. Erga 276-278 78 Hesych. s.v. καταχήνῃ 82 Hieron. Adv. Iov. 2.5f. 76 …” „… INDEX OF ANCIENT SOURCES 2 Macc 9:5-9 98 ActJoh 60f. 28 Ael. NA. 1.24 73 Ael. NA. 1.51 74 Ael …” „… . 5.14 88 Ael. NA. 5.17 82, 85 Ael. NA. 6.4 42 Ael. NA. 6.14 65 Ael. NA. 6.16 92 Ael. NA. 6.36 41 Ael. NA …”

I. Approaching ‘Vermin’ S. 9-20

„… , Robert Musil minutely describes a fly’s fatal encounter with a strand of this toxic yellow stuff. As the …” „… narrator engrosses himself in the fly’s perspective on its struggles against death and glue, the insect …” „… gradually becomes ever more human: Its legs become an abused woman’s helpless limbs, its body convulses in …”

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The Private International Law of Companies in Europe

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I. Austria (Schuster/Winner) S. 209-223

„… AktG, s 5 and s 17; GmbHG, s 5. Note that this chapter uses the common EU law terminology, translating …” „… Doralt, C Nowotny, and S Kalss (eds), Kommentar zum Aktiengesetz (Linde 2012) sec 5 AktG. 14 GmbhG, s 5 …” „… (2); Bachner and Winner (n 6). 15 AktG, s 5. See e. g. M Heidinger and A Schneider in: P Jabornegg and R …”

XV. Italy (Lombardo/Mucciarelli) S. 489-513

„… the Italian Civil Code (in the following abbreviated as disp. att.),5 in particular Articles 101-ter …” „… drafted Sections 2, 3, 5 and 9, Federico M Mucciarelli has drafted Sections 4, 6, 7 and 8, while Section 1 …” „… Portale (eds), Trattato delle società per azioni (UTET 1994) vol 9/1. 5 Disposizioni per l’attuazione del …”

XI. Germany (Gerner-Beuerle/Siems) S. 385-414

„… . 5 If one accepts that a complete disconnect between the registered office and the company’s …” „… . Yet, in order to enable creditors to file a claim against a 10 AktG, s 5; GmbHG, s 4a, as translated …” „… , ZPO), available at www. gesetze-im-internet.de/zpo/ (with English translation). 13 AktG, s 121(5)(s1 …”

VII. Denmark (Birkmose) S. 334-349

„… published since the 1950s and 60s. Other contributions have followed after the case law of the European …” „… rarely discuss the topic. 2. Preliminary questions about substantive company law 5 The Companies Act …” „… (anpartsselskaber). A Danish limited liability company must be registered in the Danish Business Authority’s IT …”

XXII. Portugal (Frada de Sousa) S. 620-641

„… specific areas of business. 5 There are no provisions in Portuguese company’s substantive law requiring …” „… S131; Tribunal da Relação de Lisboa, Judgment of 5 July 2000, Proc. 0079374. 48 Article 33(4) also …” „… connection to the Portuguese territory other than their statutory seat (‘sede’), i. e., the company’s …”

XVII. Lithuania (Heemann/Gasparke) S. 527-543

„… Lithuania with Moldova3, Kazakhstan4, Belarus5, Turkey6, Ukraine7 and others, following the general …” „… defined in the Civil Code as the place where the seat of the company’s permanent principal managing body …” „… legal assistance and legal relations in civil, family and criminal cases 1994. 5 Agreement between the …”

IX. Finland (Pönkä/Sillanää) S. 364-376

„… project between the four Nordic countries. As a result of Finland’s EU membership, the EU company law …” „… and Nordic law can be used, with reasonable caution, to interpret these provisions.5 In addition, the …” „… (Governmental bill concerning the CA) 17. 5 Mähönen and Villa (n 3) 59. 6 See, e. g., Manne Airaksinen …”

III. Bulgaria (Stancheva-Mincheva) S. 243-265

„… the PIL of companies, represent the legislator’s understanding as to the closest connection between …” „… regarding questions of conflict of company laws, as explained in more detail in 3 a), 5 a) and 5 b …” „… (‘LPOS’)5 also contain provisions relevant for the issues addressed in this chapter. Bilateral treaties …”

V. Cyprus (Markou/Zantira) S. 280-307

„… Companies Law Cap. 113, ss 4, 5, 8 and 11(c). 72 The Advocate’s Law Cap. 2, s 11(5). 73 The Companies Law …” „… 192(4) and (5). 76 The Advocate’s Law Cap. 2, ss 14D-E. According to Article 2, Cap. 2, the exercise of …” „… does not govern a given issue. 5 Though common law is stated to be merely a gap-filler in the sense …”

XIV. Ireland (Clarke/Kenny) S. 461-488

„… limitations on their authority in the company’s constitution. An exception is provided for in section 40(5) to …” „… unjust consequences for outsiders dealing with companies in the group. (5) The rule in Salomon’s case …” „… Unfortunately, Ireland’s conflict of laws regime is largely uncodified and, with a few exceptions, is not …”

XXV. Slovenia (Trstenjak/Weingerl) S. 684-698

„… their ‘registered office’ or ‘statutory seat’ (statutarni sedež)5 in Slovenia.6 Article 29 of the …” „… English. 5 The Companies Act uses simply the term ’sedež’, i. e. ’seat’, similarly as German GmbHG ’Sitz …” „… is specified in the prospectus or in the articles of association, respectively.9 5Article 30 of the …”

IV. Croatia (Babić/Jakšić) S. 266-279

„… , 4) characterisation of shareholder’s loans as equity capital and 5) avoidance actions. 37The …” „… legislation which has not been affected by any major legislative reforms carried out in the 1990s as Croatia …” „… co-authors of the draft of the Act.5 4 The primary source of company law in Croatia is the Companies Act.6 It …”

XXVI. Spain (Palao Moreno) S. 699-720

„… Structural Modification of Companies Act 2009,5 when referring to crucial crossborder issues for companies …” „… wording already present in Articles 5 and 6 of the abolished Royal Decree 1564/1989 which approved the …” „… governing companies is concerned. Both texts are available at www.boe.es (in Spanish only). 5 Ley 3/2009 …”

XXI. Poland (Bąk/Rumiński/Morawski/Kuc/Lichnowska/Adamski) S. 591-619

„… Act (n 5); previously such documents had to be attached to the company’s registration application and …” „… bloc10. 5There is little case law of Polish courts (including the Polish Supreme Court) on private …” „… of Poland of 2014, item 121, as amended. 5 Ustawa o Krajowym Rejestrze Sądowym z dnia 20 sierpnia …”

XXVIII. UK (Stone) S. 729-750

„… England and Northern Ireland. As regards Scotland, see s. 48 of the 2006 Act and reg. 5 of the Regulations …” „… . 87 See s. 18A of the Corporation Tax Act 2009 as amended. 88 See s. 5(2)-(3) of the Corporation Tax …” „… . It could be, for example, an office of the company’s solicitors. 1 For its text, see …”

Bibliography (selection) S. 751-758

„… 08.02.2019 11:11:20 3B2 9.1.580; Page size: 160.00mm 240.00mm Bibliography (selection) Adams, Z. Deakin S …” „… Office’ (2015) European Business Law Review 581. Bariatti, S. .................................. ‘Filling …” „… Journal of International Law 507. Davies, Paul L. et al., .............. ‘The Commission’s 2018 Proposal …”

XXVII. Sweden (Danelius/Sjöman/Skog) S. 721-728

„… . Karlgren, Kortfattad lärobok i internationell privat- och processrätt (5th edn 1974) 82, R. Skog, Kan …” „… . 261, D. Severinsson, EG:s etableringsrätt för bolag, Juridisk tidskrift 2003–04 p. 73, M. Bogdan, Rätt …” „… 08.02.2019 11:10:59 3B2 9.1.580; Page size: 160.00mm 240.00mm aktiebolagsregistret).5 There are no …”

II. Comparative analysis of law applicable to companies S. 10-208

„… may accordingly be part of a country’s ordre public, as we will discuss in more detail in Section 5 …” „… company’s registered office as the main connecting factor for both domestic and foreign companies,53 the …” „… part of a country’s internal company law.55 45 Any requirement going beyond a mere postal address …”

X. France (Menjucq) S. 377-384

„… where the real seat is at the time of incorporation or thereafter. 5Moreover, there are no additional …” „… social’. The exact meaning of this term is however debated5. French courts have applied this 1 Introduced …” „… , below. 5 See section 3 b, below. Menjucq 377 Reemers Publishing Services GmbH O:/Beck/Gerner …”

XIII. Hungary (Metzinger) S. 442-460

„… limited company refers to részvénytársaság (Rt.; société par actions in French company law). 5 Ctv, s 2(1 …” „… association are special deed of foundations, setting up a company. 20 Ptk, s 3:5. 21 Ptk, s 3:96(1). XIII …” „… private international law, s 22(5). 76 Nmjt, s 3(1); new Act on private international law, s 4(1). 77 Nmjt …”

XXIII. Romania (Catană/Oprea/Sumandea-Simionescu) S. 642-660

„… internațional privat’, 2016 (5) Revista Romana de Drept Privat, 68. 3 See S Deleanu, G Fabian, CF Costas and B …” „… companies3. 2. Preliminary questions about substantive company law 5 Art. 1(2) Companies Act and art. 225 …” „… . They do not include any additional provisions relating to the effective location of a company’s seat …”

XVI. Latvia (Balode-Buraka) S. 514-526

„… . 5 As stipulated by Article 139 of the Commercial Law: ‘The legal address of a company shall be the …” „… idea of the legal address with having a company’s headquarters at that particular address. In other …” „… must announce the valid legal address of the company5. This means that finding and having an …”

VIII. Estonia (Hoffmann) S. 350-363

„… Income Tax Act (ITA, Estonian Tulumaksuseadus)5 have to be mentioned regarding some further aspects. 2 …” „… https://www.riigiteataja. ee/en/eli/516062015006/consolide (with English translation); abbreviated: ‘LOA’. 5 Estonian …” „… Estonia’s internal law formally contains certain requirements for companies established under Estonian law …”

XX. Netherlands (Van der Elst/Maresceau) S. 567-590

„… compliance with a specific corporate governance code (article 2:391, s. 5 book 2 CC). The government has used …” „… . These two sets of rules contain only5 substantive law. Third, some specific laws enable companies or the …” „… , see https://zoek.officielebekendmakingen.nl/stb-2011-272.html. 3 S van den Braak, ‘Het …”

II. Belgium (Maresceau/Van der Elst) S. 224-242

„… international law rules for companies.5 It can be expected that this policy document will result in legislative …” „… l’épreuve du principe de territorialité dans l’espace européen, (doct.diss. UCL, 2015, unpublished). 5 The …” „… defined seat, resulting in the compliance with the aforementioned articles of the BCC. 5National transfer …”

XIX. Malta (Borg-Barthet/Mallia) S. 555-566

„… 11:10:27 3B2 9.1.580; Page size: 160.00mm 240.00mm XIX. Malta 1. Introduction 1Malta’s legal system has …” „… Companies Act 1989, and the UK Insolvency Act 1986.5 Maltese private international law, insofar as it has …” „… independence from the United Kingdom in 1964.6 Judgments of English courts following Malta’s elevation to …”

XXIV. Slovakia (Patakyová/Grambličková) S. 661-683

„… of Yugoslavia and the People’s Republic of Poland. The first treaty was signed on 20 January 1964 and …” „… according to the Slovak Commercial Code.5 * This contribution has been supported by the project “Governance …” „… , Medzinárodné právo súkromné (C.H. Beck 2010) 250–251. 3 ibid 250. 4 ibid 250–251. 5 ibid 250–251 …”

I. The problem of the applicable company law in the EU S. 1-9

„… applies its own rules to determine the foreign company’s status. All Member States have traditionally …” „… that a single legal framework, determined by the lex societatis, governs all aspects of a company’s …” „… jurisdictions, such as a company’s legal capacity or the appointment and authority of directors. However, there …”

XII. Greece (Papadopoulos) S. 415-441

„… which the shareholder’s liability is limited to the amount provided for the share capital of the company …” „… also addressed to small and medium-sized enterprises.5 3In Greek private international law, the law …” „… English: www.hcmc.gr/en_US/web/portal/klawenc. 4 Kotsiris (n 2) 56. 5 Kotsiris (n 2) 247. 6 Legal persons …”

VI. Czech Republic (Pauknerová/Brodec) S. 308-333

„… translation is not available. 5 Zákon o veřejných rejstřících právnických a fyzických osob, Act no 304/2013 Sb …” „… translation is not available. 8 No 123/2002 Sb.m.s. (Sb.m.s. – Collection of International Treaties, Sbírka …” „… mezinárodních smluv, hereinafter ‘Sb.m.s.’). 9 A full list of treaties and conventions is provided in M …”

Titelei/Inhaltsverzeichnis S. I-XX

„… Europe Gerner-Beuerle_978-3-406-71457-3_df_NEU.indd 1-5 15.02.2019 12:48:19 Reemers Publishing …” „… : www.hartpub.co.uk and Nomos Verlagsgesellschaft mbH & Co. KG Waldseestraße 3–5, 76530 Baden-Baden, Germany, eMail …” „… ................................................................................................ .............. 122 5. Mechanisms to protect public interests (ordre public …”

XVIII. Luxembourg (Conac/Cuniberti) S. 544-554

„… first two paragraphs of Article 159 of the Luxembourg Companies Act of 1915: 5 Article 159: ‘Any company …” „… board of directors, that is the most important decisions in the life of companies’.5 One of the …” „… de l’entreprise’, E. Thaller Traité élémentaire de droit commercial, especially n° 309. 5 ‘siège de …”

Index S. 759-770

„… company law (relevant for corporate mobility) Part 2 VI paras. 5–15 – tax law Part 2 VI paras. 108–109 D …” „… for corporate mobility) Part 2 VII paras. 5–6 – tax law Part 2 VII paras. 64–66 Directors …” „… company law (relevant for corporate mobility) Part 2 IX paras. 5–9 – tax law Part 2 IX paras. 49–51 …”

doi.org/10.17104/9783406759062

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Marketing ZFP

Alle Ausgaben: Marketing ZFP

MAR Jahrgang 30 (2008) Heft JRM 1 ISSN Online: 0344-1369 C.H.BECK, München

Treffer in den folgenden Teilen:

Dr. Anja Reimer, Prof. Valerie Folkes, Ph.D. The Influence of Information Valence and Managerial Control on Consumers' Inferences Across Service Providers S. 14-23

„… having more impact on inferencesabout another unit and about the firm’s employees in general than …” „… about thefirm’s managerial control over employees,which increased the likelihood of participantsdrawing …” „… induction, qualityinferences, positivity, valence asymmetry1. Generalizations from One Service Unit’s …”

Stephan Zielke, Britta Lietke, Waldemar Toporowski, Madlen Boslau Self-Service and Traditional Check-Outs in a Retail Setting S. 24-46

„… ” for their effort in conducting the survey and theretailer’s employees for their help and cooperation …” „… , pp. 33-35):) Speed of delivery is defined “as the customer’s expectation of the time it would take to …” „… ) DependentVariable (GroupingVariable) a. Service Quality b. Preference c. Satisfaction Self-service check-out (S) vs …”

Daniela Felsch, Harald Wiese Snob Effects, Exclusivity, and Competition Intensity S. 5-13

„… toprints, provide another example. A person’s prestige maybe enhanced by possessing the originals rather …” „… priced at 7,000Euros or more. This is, of course, Veblen’s theory of conspicuous consumption. On the …” „… Chaudhuri/Majumdar 2006).MARKETING · JRM · 1/2008 · pp. 5–14 5Distribution policy can also be used to signal …”

Henrik Sattler Editorial S. 3-4

„… Competition Intensityby Daniela Felsch and Harald Wiesepp. 5 – 14Keywordssnob effects, exclusivity …” „… of study participants explained their inferencesby drawing on beliefs about the firm’s managerial …”

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The Controlling Concept

2019 C.H.BECK, München

Treffer in den folgenden Teilen:

5. Financial Management and Financial Controlling S. 141-157

„… in Fig. 5.6 must be specifically adapted to a company’s size and structure, its industry and the …” „… inside and outside the company abreast of the company’s condition. The following Fig. 5.12 provides an …” „… 5.1 Chapter objectives This chapter aims to introduce the reader to the Financial …”

4. Operative Planning, Budgeting and Forecasting S. 109-140

„… , p. 62) 115 4.4 Designing an effective budget Fig. 4.5 below shows a company’s budget system (also …” „… fact that ensuring a company’s success and increasing its efficiency are the main roles of operative …” „… from strategic planning? Do you link your operative planning with finance planning? 1 9 8 2 7 3 4 5 6 …”

2. Management Accounting S. 21-74

„… : Chapter objectives Fig. 2.2: Position of the chapter in the “House of Controlling” 1 9 8 2 7 3 4 5 6 …” „… (internal) and Financial Accounting (external). Management Accounting is the controller’s primary …” „… , Financial Accounting is responsible for presenting the company’s financial situation to parties outside the …”

1. Nature and Structure of Controlling S. 5-19

„… have been provided with the job description Date: Post holder’s signature Fig. 1.5: Job …” „… Illustration of structure of the “House of Controlling” Clarification of Controller’s tasks in the Controlling …” „… process Analysis of structural framework for Controlling Presentation of Controller’s task description Fig …”

6. Management Reporting S. 159-182

„… is widespread criticism of management’s supply of information. 6 Management Reporting Goals of …” „… management reporting must be established. This is one of the controller’s main tasks. 6.3 Setting up …” „… level of detail and depth, in the right place and at the right time. 1 9 8 2 7 3 4 5 6 Management …”

3. Strategic Planning S. 75-108

„… definition of the company’s mission forms the basis of strategic planning. The company’s mission statement …” „… defines the company’s identity and lays down the basic guidelines for company members’ conduct. For …” „… example, if a company’s mission is to be a supplier of high-quality branded products, activities …”

8. Controlling Organisation S. 201-230

„… affect Controlling organisation (Fig. 8.5). Fig. 8.4: Corporate Controlling’s tasks Influence on …” „… company’s management model and the management’s claim to leadership, the embedding of Controlling into the …” „… company, the structure of the Controlling division, Controlling’s field of activities and the Controlling …”

Titelei/Inhaltsverzeichnis S. I-XII

„… controlling concepts at home and abroad. Horváth & Partners is one of Germany’s foremost international …” „… 5380 5 ISBN E-Book: 978 3 8006 5381 2 © 2019 Verlag Franz Vahlen GmbH Wilhelmstr. 9, 80801 München …” „… of Controlling” by Horváth & Partners 1 9 8 2 7 3 4 5 6 Management Accounting Strategic Planning …”

9. Governance S. 231-250

„… relationships with all of the company’s stakeholders (e. g. customers, suppliers. etc.). A distinction can be …” „… agent problem. It results from the fact that the company’s owners (“shareholders”) as well as other …” „… more information about the company’s activities, or information which becomes relevant earlier, than …”

10. Trends S. 251-264

„… Target costing 52 Tasks of controlling 5 Term Controlling 5 The controller’s skills 222 The COSO …” „… The controller’s role in the modern sense can now be traced back over one hundred years. It has …” „… our opinion, further development of the controller’s tasks will be fundamentally influenced and …”

7. IT System S. 183-200

„… : Classification of the chapter in the “House of Controlling” 1 9 8 2 7 3 4 5 6 Management Accounting Strategic …” „… , it is the Controller’s responsibility to formulate the technical requirements of an IT solution …” „… extent 4. Eliminating criteria not relevant to the decision 5. Weighting of requirements and requirement …”

doi.org/10.15358/9783800653812

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Marketing ZFP

Alle Ausgaben: Marketing ZFP

MAR Jahrgang 28 (2006) Heft JRM 1 ISSN Online: 0344-1369 C.H.BECK, München

Treffer in den folgenden Teilen:

Martin Eisend Source Credibility in Marketing Communication S. 43-62

„… Retail, Distribution and ConsumerResearch, Vol. 5, No. 4, pp. 488–503.*Tapp, S.R./Anglin, L.K. (1990 …” „… credibility. The effect of antecedents on source credibility is also dependent onthe consumer’s involvement …” „… in general, the current metaanalysis covers 89 studies focusing on a source’s credibility in the …”

Daniel Klapper, Toker Doganoglu Product Variety and Competitive Pricing in Consumer Goods Markets S. 5-13

„… . Consumer i’s utility for brand j in period t is given byUijt = · jt + a i1t + (1 – c ) 5 ijt (1)where 5 ijt …” „… 1. Again, competitors are assumed to offer 5 variants, and we study theimpact of a brand’s changes …” „… · JRM · 1/2006 · pp. 5–13 5market entry (see also Bonanno 1987; Brander/Eaton1984).Recent research has …”

Heribert Gierl, Silke Bambauer Effects of Consumers' Mood in a Personal Sales Conversation S. 30-42

„… ...very good information (C5).To measure trustworthiness, i.e. a customer’s judgementas to what extent the …” „… andSocial Psychology, Vol. 34, No. 5, pp. 907–914.Clark, M.S./Isen, A.M. (1982): Toward Understanding the …” „… support forthis hypothesis. We also show that the customer’s mood has a direct effect on the …”

Hermann Diller, Björn Sven Ivens Process Oriented Marketing S. 14-29

„… = .10 n.s. = not significantParameter EstimatesG1 G2 G3TotalG5Total G1 G2 G3 G4G4 G5Parameter …” „… the primary vehicle for managing in today’s organization.” (Galbraith 2002, p. 12)Organization theory …” „… as an extension of market orientation’s third dimension.The present paper discusses the emergence of …”

Lutz Hildebrandt Editorial S. 3-4

„… . Both the direct path and the indirect path via thesalesperson’s credibility are examined, where the …” „… willadvance the reader’s knowledge. And I also hope thatreaders, especially from overseas, find this issue …” „… Doganoglupp. 5–13Keywords: Product variety, competition, manufacturers’pricing behaviorDecisions on product …”

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Marketing ZFP

Alle Ausgaben: Marketing ZFP

MAR Jahrgang 31 (2009) Heft JRM 2 ISSN Online: 0344-1369 C.H.BECK, München

Treffer in den folgenden Teilen:

Bernhard Swoboda, Joachim Zentes, Stefan Elsner Internationalisation of Retail Firms: State of the Art after 20 Years of Research S. 105-128

„… Marketing atSaarland University, CampusBuilding A5.4, 66123 Saarbruecken, Germany, Phone: +49(0)681 302–4475 …” „… : +49(0)651 201–2630, Fax: +49(0)651 201–4165, E-Mail: s.elsner@uni-trier.de.Internationalisation of Retail …” „… failureTable 5Tables 3-4Context factors (internal and external)Table 2 Table 6Coordination/ManagementMotives …”

Kay Peters, Sönke Albers, Daniel Asselmann, Björn Schäfers eCommerce Revisited S. 85-104

„… , thus providing holistic, individual assortments.5. Implications for today’s market participantsThe …” „… ., distanceselling, is expected to induce a sales shift of another 6.5–8.0 % of total retail volume in the near …” „… - consumers- competitor s• Recommendation• Collection• Credit function(prefinancing)• Risk …”

Jörg Königstorfer, Sebastian Uhrich Riding a Rollercoaster: The Dynamics of Sports Fans' Loyalty after Promotion and Relegation S. 71-84

„… . E./Brown, S. W. (Eds.): Advances inServices Marketing and Management, Vol. 5, Greenwich, CT,pp. 127–151 …” „… Personality and Social Psychology, Vol.84, No. 5, pp. 932–943.Machleit, K. A./Eroglu, S. A. (2000): Describing …” „… BehaviouralResearch, Campus A5.4,66123 Saarbrücken, Germany,Phone: +49 (0)681 302 64861,Fax: +49 (0)681 302–4370 …”

Claus Ebster, Udo Wagner, Verena Richter, Madeleine Prenner Context Effects of Erotic Television Advertising S. 61-70

„… , effects resulting from a consumer’s single exposure to a commercial, such as recalland ad evaluation, are …” „… commercial contextand the potential effect on a person’s recall capabilities.In an experimental setting …” „… consumer’s heightened state ofarousal can facilitate recall and recognition of stimuli(Singh/Churchill 1987 …”

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Project Management (IPMA®)

, ,

2021 Haufe Lexware, Freiburg

Treffer in den folgenden Teilen:

3 Competence Area: Practice S. 91-226

„… protection act F5 Advertising campaign of competitor F6 … Social factors S1 Client, S2 Quality manager, S3 …” „… Project team, … S4 Customer (project sponsor), S5 Supplier’s contact person, S6 Users, … Tab . 5: Example …” „… strategy S2 S3 S4S6 S5 Fig . 48: Stakeholders portfolio Stakeholder management [Ger. Stakeholdermanagement …”

1 Competence Area: Perspective S. 13-32

„… . Planning a company‹s strategy is all about defining and implementing strategic goals based on the …” „… company’s mission and vision. Mission: »Assignment or purpose of a company or organization to a certain …” „… factors of the project environment (see chap. 3.2.5.1) have their origins in the strategy of the company …”

2 Competence Area: People S. 33-90

„… assumptions of a company’s culture (also see chap. 1.5, Edgar H. Schein’s concept of organizational culture …” „… th e o th e r pa rt y ‘s in te re st s 1 low Considering my own interests 9 high5 1 low 9 high 5 1/9 …” „… manager’s role. Self-reflection [Ger. Selbstreflexion] »The ability to realize, reflect, and understand …”

Index S. 232-239

„… 232 Index Symbols 6-3-5 method 80 80/20 rule 76 90-percent syndrome 210 A acceptance 223 acceptance …” „… charismatic leadership style 58 charitable leadership style 58 classification of risks 143 client 125 client’s …” „… crisis 69 critical chain approach 98 Culture and values (CE 4.3.5) 31 cumulative cost diagram 201 …”

References S. 231

„… . President and Fellows of Harvard College, 1973, S. 95–102. Online Documents BfGA (Beratungsgesellschaft für …” „… Institut für Normung e. V. (DIN), Projektmanagement – Projektmanagementsysteme – Part 1 to 5: www.din.de/en …”

doi.org/10.34157/9783648148327

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European Insolvency Regulation

Reihe: Beck International

Band 2020 C.H.BECK, München

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Section 2. Coordination S. 465-514

„… coordinator’s decision, be understood in a broad sense. 5 Esser, in Braun, Insolvenzordnung, Art. 69 EuInsVO, mn …” „… restructuring of a group of companies. 5 Any form of consolidation of proceedings or insolvency estates has …” „… the heart of the Union legislator’s concept of a coordinated restructuring in a group context. An …”

Article 37. Right to request the opening of secondary insolvency proceedings S. 315-323

„… : Cass.com, 2 December 2014, n° 13-20.203 (FRA), denying a creditor’s right under Article L. 640-5(2) Code de …” „… . The main practitioner’s right to request (point a) .......................................... 4 1 …” „… mechanism .............................................................................. 11 2. Debtor’s …”

Article 36. Right to give an undertaking in order to avoid secondary insolvency proceedings S. 282-314

„… as to distributions, if any, of the State of the opening of the main insolvency proceedings. 5. The …” „… of Secondary Insolvency Proceedings: The Main Liquidator’s Undertaking in the meaning of Article 18 …” „… ................................................................................................ .......... 14 5. First practical experiences: The Küpper insolvency ................................... 15 B …”

Article 46. Stay of the process of realisation of assets S. 378-385

„… ................................................................................................ ................................... 5 D. Interpretation …” „… debtor’s business as a going concern.1 Generally speaking, liquidation of the assets will normally achieve …” „… allows the main insolvency practitioner to preserve the chances of realising the debtor’s business as a …”

Article 25. Interconnection of insolvency registers S. 239-241

„… ........................................................................................ ............................ 4 C. The pilot project on interconnection of insolvency registers ................................ 5 …” „… the relevant implementing act(s). 3 This timing conflict was resolved through “comitology”3. According …” „… examination procedure referred to in Article 5 Council Regulation (EU) No 182/2011.4 Available documents in …”

Article 47. Power of the insolvency practitioner to propose restructuring plans S. 386-389

„… ................................................................................................ .................... 5 I. Insolvency practitioner’s right pursuant to Article 47(1) EIR...................... 5 II …” „… . Interpretation I. Insolvency practitioner’s right pursuant to Article 47(1) EIR 5 According to Article 47(1) EIR …” „… liquidation of the debtor’s assets are utilised to achieve recovery on creditors’ claims and also possibly …”

Section 1. Cooperation and communication S. 427-464

„… granting of a security a condition of the cooperation5. This is obviously not only the regulator’s opinion …” „… , Int. Insol. Rev. 2015, 235; Mangano, From “Prisoner’s Skauradszun/Spahlinger 427 Reemers Publishing …” „… interpreting Article 3 EIR and the COMI requirement broadly.5 Many scholars and practitioners considered the …”

Article 2. Definitions S. 33-46

„… Proceedings, mn. 85, Article 7(5) of Regulation (EU) No 1215/2012 concerns only “dispute[s] arising out of the …” „… of a debtor’s creditors, provided that, in the latter case, the proceedings do not affect the claims …” „… debtor’s assets to an insolvency practitioner and where, therefore, the debtor remains totally or at least …”

Article 41. Cooperation and communication between insolvency practitioners S. 336-347

„… administration of the debtor’s affairs (Article 2 no. 5 (v) EIR). Furthermore, the EIR contains a clear concept …” „… restructuring plan; (c) coordinate the administration of the realisation or use of the debtor’s assets and …” „… International Insolvency Cases, Int. Insolv. Rev. 2014, 221; Mangano, From “Prisoner”s Dilemma’ to Reluctance to …”

Article 52. Preservation measures S. 405-410

„… rights to secure the debtor’s property.5 1 Mankowski, in Mankowski/Müller/J. Schmidt, EuInsVO, Art. 52 …” „… administrator in order to ensure the preservation of a debtor’s assets, that temporary administrator shall be …” „… empowered to request any measures to secure and preserve any of the debtor’s assets situated in another …”

Article 51. Conversion of secondary insolvency proceedings S. 400-404

„… ................................................................................................ 5 I. Request …” „… realisation of the debtor’s assets or facilitate a cross-border restructuring of the debtor’s business. This …” „… and interpretation 5The conversion of the secondary insolvency proceedings into another type of …”

Article 42. Cooperation and communication between courts S. 348-357

„… hearings.77 In our view, the Article’s wording is broad enough to cover joint hearings. 5. Approval of …” „… considered appropriate by the court; (c) coordination of the administration and supervision of the debtor’s …” „… , Impact of Cross-Border Court-to-Court Communications on U.S. Creditors’ Rights, Business Credit 2017, 22 …”

Article 49. Assets remaining in the secondary insolvency proceedings S. 393-395

„… debtor’s assets constitute the estate in the main insolvency proceedings. Secondary insolvency proceedings …” „… these assets belong to the debtor’s estate and also by affording the insolvency practitioner in main …” „… insolvency proceedings and only apply to a limited part of the debtor’s assets. Article 49 EIR also cannot …”

Article 45. Exercise of creditors’ rights S. 367-377

„… ................................................................................................ 5 I. Creditors’ right to lodge claims (Article 45(1) EIR) ....................................... 5 …” „… ................................................................................................ .................. 5 2. Scope of application to “foreign creditors …” „… ............................................................. 9 II. Insolvency practitioner’s right to lodge claims (Article 45(2) EIR) ............ 12 1 …”

Article 19. Principle S. 199-206

„… down in the first subparagraph shall also apply where, on account of a debtor’s capacity, insolvency …” „… debtor’s capacity, insolvency proceedings cannot be brought against that debtor in other Member States …” „… ” ........... 24 5. Recognition of a dismissal of the filing …”

Article 3. International jurisdiction S. 47-63

„… COMI by exercising their rights under Article 5 EIR. 19 In order to determine the debtor’s COMI, the …” „… courts of the Member State within the territory of which the centre of the debtor’s main interests is …” „… professional activity, the centre of main interests shall be presumed to be that individual’s principal place …”

Introduction S. 1-10

„… categories of questions in international insolvency law 1In today’s globalised world, insolvency proceedings …” „… international insolvency law, see recital 3 EIR. 5 In order to overcome this problem of foreseeability, two …” „… less problematic given the EU’s mandate for the unification of private international law pursuant to …”

Article 7. Applicable law S. 83-124

„… upadłościowe. 75 In Ireland, cf. s. 44(5) Bankruptcy Act, 1988. 76 OLG Hamm, 15.09.2011 – 18 U 226/10, IPrax …” „… exception of pending lawsuits; (g) the claims which are to be lodged against the debtor’s insolvency estate …” „… Wake of the ECJ’s Deko Marty Judgment, ECL 2010, 106; Limbach, Nichtberechtigung des Dritten zum …”

Article 10. Reservation of title S. 136-140

„… August 1961 – 5Ob248/61, SZ 34/113, ECLI:AT:OGH0002:1963:0040OB00012.63.0604.000. Germany: BGH, Beschl. v …” „… ................................................................................................ .......... 12 I. Purchaser’s insolvency (paragraph 1 …” „… of an asset does not affect the seller’s rights that are based on a reservation of title. Pursuant to …”

Article 34. Opening of proceedings S. 267-277

„… insolvent, the debtor’s insolvency shall not be re-examined in the Member State in which secondary …” „… .................................................................... 5 I. The protective function regarding local interests …” „… opened by the court of the Member States of the debtor’s COMI. The result is a mitigation of the …”

Article 85. Relationship to Conventions S. 531-534

„… 5 June 1990; (l) the Convention between the Federative People’s Republic of Yugoslavia and the …” „… ; (m) the Agreement between the Federative People’s Republic of Yugoslavia and the Republic of Austria …” „… Matters, signed at Belgrade on 18 March 1960; (n) the Convention between the Federative People’s Republic …”

Article 43. Cooperation and communication between insolvency practitioners and courts S. 358-364

„… means the removal of obstacles impeding the progress of the proceedings.5 The fact that there is only …” „… in paragraph 1.6 According to the provision’s wording, Article 43 EIR only obliges the insolvency …” „… , in Bork/van Zwieten, Commentary on EIR, Art. 44, mn. 44.01. 5 Zipperer, in Vallender, EuInsVO, Art …”

Article 4. Examination as to jurisdiction S. 64-69

„… ................................................................................................ ................................ 5 I. Decision to open insolvency proceedings …” „… whether the debtor’s COMI was indeed in England.1 The lax approach of English courts has been exploited by …” „… . D. Duties with respect to the decision to open insolvency proceedings, Article 4(1) EIR 5Article 4(1 …”

Article 6. Jurisdiction for actions deriving directly from insolvency proceedings and closely linked with them S. 74-82

„… in some Member States, such as Italy, Belgium and France.5 I. Historical background 4The EIR 2000 was …” „… Cross-Border Insolvency Law, mn. 3.67. 5 See Art. R 662-3 of the French C. com., Art. 574(2) of the Belgium C …” „… Article 3 also determines jurisdiction for insolvency-related actions.10 5 The first solution was dropped …”

Article 1. Scope S. 25-32

„… situations where there is only a likelihood of insolvency, their purpose shall be to avoid the debtor’s …” „… insolvency or the cessation of the debtor’s business activities. The proceedings referred to in this …” „… ) collective investment undertakings. Recitals: 7–19, 88. Specific bibliography: Paulus, The ECJ’s …”

Regulation (EU) 2015/848 of the European Parliament and of the Council – Recitals S. 11-24

„… coordination of the measures to be taken regarding an insolvent debtor’s assets. (5) It is necessary for the …” „… European Parliament of 5 February 2014 (not yet published in the Official Journal) and position of the …” „… affect negotiations and hamper the prospects of a restructuring of the debtor’s business. Such procedures …”

Article 84. Applicability in time S. 527-530

„… . Specific bibliography: Bork, EWiR 2018, 247. Case law: Germany: LG München I, Beschl. v. 5.3.2018, ZIP 2018 …” „… ” in the EIR 2015.5 Therefore, any act committed by the debtor and insolvency proceedings opened on or …” „… a debtor or creditor files a request to open insolvency proceedings is therefore irrelevant. 5 The …”

Article 12. Payment systems and financial markets S. 145-151

„… vom 19.5.1998 über die Wirksamkeit von Abrechnungen in Zahlungs- sowie Wertpapierliefer- und …” „… , Recklinghausen 2006, S. 197. Outline A. Purpose and background …” „… ................................................................................................ ................................ 5 C. Scope …”

Article 18. Effects of insolvency proceedings on pending lawsuits or arbitral proceedings S. 195-198

„… lawsuit or pending arbitral proceedings concerning an asset or a right which forms part of a debtor’s …” „… al. [2008] EWHC 2155 (Comm); Elektrim S. A. v Vivendi Universal S. A. [2009] EWCA Civ 677. Outline A …” „… ) preliminary insolvency proceedings; cf. Article 2 no. 7.5 5 The provision additionally relates only to …”

Article 16. Detrimental acts S. 162-190

„… under the assumption that the Member State’s law governing such transaction (“lex causae”) shall remain …” „… lex fori concursus as the law governing the debtor’s or insolvency practitioner’s ability to challenge …” „… regimes, for example the Rome I Regulation.5 In this regard, Article 16 EIR strengthens the basis of …”

Article 24. Establishment of insolvency registers S. 226-238

„… debtor’s name, registration number, registered office or, if different, postal address; (f) if the debtor …” „… debtor’s name, registration number, if any, and postal address or, where the address is protected, the …” „… debtor’s place and date of birth; (g) the name, postal address or e-mail address of the insolvency …”

Article 31. Honouring of an obligation to a debtor S. 255-257

„… .............................................................................................. 10 5. Good faith …” „… debtor who are unaware of the debtor’s divestment of his assets.1 Under the prerequisites of Article 31 …” „… . The CJEU’s ruling must nonetheless be criticised as from the perspective of the party obligated to the …”

Article 38. Decision to open secondary insolvency proceedings S. 324-331

„… detrimental to the creditor’s rights, in particular if the negotiations have been disrupted or it has become …” „… (5) EIR.......................................... 10 II. Request of the insolvency practitioner …” „… _978-3-406-69858-3/3d/05_Chapter_III.3d from 15.08.2019 13:06:28 3B2 9.1.580; Page size: 160.00mm 240.00mm 5 Notice …”

Article 90. Review clause S. 541-542

„… June 2027, and every 5 years thereafter, the Commission shall present to the European Parliament, the …” „… issue of abusive forum shopping, Article 90 (4) EIR............. 5 A. Purpose 1The purpose of this …” „… Regulation no later than 27 June 2027 – ten years after the Regulation’s entry into force – and every five …”

Article 26. Costs of establishing and interconnecting insolvency registers S. 242-243

„… such activities under the Union’s financial programmes. Recital: 76. Outline A. Types of costs …” „… making the system interoperable with the central interface will be low if the future implementing act(s …” „… . 41–42. 3 Ibid. 4 See Szirányi above Art. 25 mn. 5. 242 Szirányi Reemers Publishing Services GmbH …”

Article 22. Proof of the insolvency practitioner’s appointment S. 217-219

„… practitioner’s appointment The insolvency practitioner’s appointment shall be evidenced by a certified copy of …” „… practitioner’s appointment and powers in different situations. For example, the insolvency practitioner will …” „… automatic recognition of the insolvency practitioner’s appointment if the respective Member State could …”

Article 87. Establishment of the interconnection of registers S. 537-538

„… B. Implementing act(s) on interconnection of insolvency registers .......................... 3 A …” „… the content of the delegated act.5 The Council and the European Parliament preferred to carry out …” „… States.6 B. Implementing act(s) on interconnection of insolvency registers 3 Article 87 EIR confers …”

Article 9. Set-off S. 132-135

„… debtor’s claim. 2. Paragraph 1 shall not preclude actions for voidness, voidability or unenforceability as …” „… . Permissibility of the set-off under lex causae................................................... 5 III …” „… )(d) EIR.5 Where such a set-off is already permitted by the lex fori concursus, Article 9 EIR does not …”

Article 44. Costs of cooperation and communication S. 365-366

„… ; additionally Nathan/Gross, Impact of Cross-Border Court-to- Court Communications on U.S. Creditors’ Rights …” „… regarding costs.4 The provision’s purpose is to encourage cooperation between courts and to counter …” „… non-supportive behaviour caused by fears that costs may be charged.5 The term “costs” means all types of expenses …”

Article 48. Impact of closure of insolvency proceedings S. 390-392

„… that person’s or company’s registered office would entail the dissolution of the legal person or of the …” „… ; Page size: 160.00mm 240.00mm intended to clarify5 this issue for jurisdictions in which national law …” „… territorially bound part of the debtor’s estate, which exists separately from the rest of the debtor’s estate in …”

Article 20. Effects of recognition S. 207-210

„… by an opening judgment in the recognising State. 5 It remains unclear what exactly is meant by “the …” „… . 6 Against this background, a distinction might be useful.5 As a matter of principle, recognition in …” „… . 5. 3 Virgós/Schmit, Report on the Convention of Insolvency Proceedings, mn. 153. 4 Thole, in …”

Article 88. Establishment and subsequent amendment of standard forms S. 539

„… implementing act(s) under this legal basis on the EIR shall be adopted in accordance with the advisory …” „… by a simple majority of the component members.3 The implementing act(s) containing the first versions …” „… ; the implementing Regulation was adopted on 12 June 2017.5 1 See Section 2 of Chapter V EIR. 2 Despite …”

Article 27. Conditions of access to information via the system of interconnection S. 244-248

„… an opinion on the Commission’s proposal.5 In this opinion, the supervisor addressed the proposed …” „… accessible directly on the internet, include e. g. Finland or Belgium. 5 Opinion of 27 March 2013 on the …” „… 24(3) EIR. 5 Member States have otherwise very limited opportunities to restrict access to information …”

Titelei/Inhaltsverzeichnis S. I-XXII

„… _df.indd 1-5 14.08.2019 08:02:54 Reemers Publishing Services GmbH o:/Beck/Brinkmann_978-3-406-69858-3/3 …” „… : www.hartpub.co.uk and Nomos Verlagsgesellschaft mbH & Co. KG Waldseestraße 3–5, 76530 Baden-Baden, Germany, eMail …” „… ................................................................................................ ......... 64 Article 5. Judicial review of the decision to open main insolvency proceedings …”

Article 50. Subsequent opening of the main insolvency proceedings S. 396-399

„… 50 EIR and makes no recommendation to do so.5 The recast EIR does not subject Article 50 EIR …” „… 50 is that the territorial proceedings are opened before main proceedings. 5In this respect, the …” „… CJEU’s holding in the Eurofood case must also be kept in mind: Any decision by a court in a Member State …”

Article 5. Judicial review of the decision to open main insolvency proceedings S. 70-73

„… 15.08.2019 12:56:38 3B2 9.1.580; Page size: 160.00mm 240.00mm Article 5 Judicial review of the decision to …” „… ................................................................................................ ..... 2 C. Right to challenge on grounds of lack of international jurisdiction, Article 5(1) EIR …” „… . Remedies under national law are unaffected, Article 5(2) EIR ............................. 20 A. Overview 1 …”

Article 40. Advance payment of costs and expenses S. 334-335

„… requested requires that the debtor’s assets be sufficient to cover in whole or in part the costs and …” „… provision applies also with regard to independent territorial proceedings.5 B. The relevance of the lex fori …” „… Cross-Border Insolvency Law, mn. 7.36. 5 See Wessels, International Insolvency Law, mn. 10843 for further …”

Article 80. Responsibilities of the Commission in connection with the processing of personal data S. 521-522

„… to protect personal data in transit, Article 80(3) EIR 5 IV. Distinguishing responsibilities between …” „… , rendering Article 80 EIR basically declaratory.1 B. Scope 2Article 80 EIR refers to the Commission’s data …” „… transit, Article 80(3) EIR 5 The Commission must ensure the implementation of technical measures in order …”

Article 29. Registration in public registers of another Member State S. 252-253

„… recorded in the public register(s). C. Scope and procedure 5The procedure of registration is subject to the …” „… ................................................................................................ ....... 5 A. Historic development: situation before the recast of the Insolvency Regulation 1 Laws often …” „… information both relating to main and to secondary or territorial proceedings.5 7Similar to the provision on …”

Article 11. Contracts relating to immoveable property S. 141-144

„… . 13.04.2011 – 5 O 102/07, ECLI:DE:LGGOETT:2011:0413.5O102.07.0A, IPRspr 2011, no. 320, 863 et seq. Outline A …” „… .......................................................................................... 4 2. Property is situated in another Member State............................................. 5 3 …” „… .5 2 Pursuant to paragraph 2, the court that has opened the main insolvency proceedings has …”

Article 21. Powers of the insolvency practitioner S. 211-216

„… , remove the debtor’s assets from the territory of the Member State in which they are situated. 2. The …” „… . Which has jurisdiction pursuant to Article 3(1) EIR................................. 5 3. May exercise …” „… insolvency practitioner can be found in Article 2 no. 5 EIR and the relevant persons are listed in Annex B …”

Article 35. Applicable law S. 278-281

„… are opened is applicable to those insolvency proceedings and to their effects”.5 B. The referral to …” „… private international law, but only insolvency law.9 5In addition, it is worth stressing that the referral …” „… , labor law, 5 Para. 16. Similarly, in CJEU Case C-444/07, MG Probud Gdynia sp. z o.o., ECLI:EU:C:2010:24 …”

Article 78. Data protection S. 515-517

„… ................................................................................................ ................................... 5 D. Interpretation …” „… significantly amended, due to the EDPS’s dissatisfaction.3 The EDPS requested specific provisions on the …” „… EDPS.5 3 The EDPS remains, in spite of all the amendments to the data protection chapter, sceptical …”

Article 81. Information obligations S. 523

„… ................................................................................................ ................................... 2 A. Purpose 1Article 81 EIR outlines the Commission’s obligations to inform data subjects on the …” „… Commission’s processing of their personal data (see Rüther above Art. 78 mn. 7 et seq.). B. Scope 2The European …” „… Legal Notice, https://e-justice.europa.eu/content_legal_notice-365-en.do?init=true1 (last visited 5 …”

Article 86. Information on national and Union insolvency law S. 535-536

„… insolvency procedures mentioned in that Annex are sufficient for the EIR’s purpose of informing the public …” „… ) under the subheading “Tools for courts and practitioners” and the keyword “Insolvency”. 5 Article 86 EIR …” „… . Chapter VII. Transitional and Final ProvisionsArt. 86 5 536 Rüther …”

Article 17. Protection of third-party purchasers S. 191-194

„… .............................................................. 5 III. Assets disposed of …” „… , protects good faith reliance at the level of conflicts of laws where it exists in the substantive law.5 The …” „… respect to the protection of good faith reliance.9 II. Disposal after proceedings are opened 5 The legal …”

Article 33. Public policy S. 264-266

„… manifestly contrary to that State’s public policy, in particular its fundamental principles or the …” „… observed) and with respect to the merits of the judgment and the substantive effects. 5As mere examples …” „… participate in accordance with the equality of arms principle is of particular importance.5 Though the …”

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§ 9. Administrative Implementation S. 729-766

„… . 41 – Taricco.10 Directive (EU) 2017/1371 of 5 July 2017 on the fight against fraud to the Union’s …” „… ), Art. 103 GGmn. 62.36 ECJ judgment of 5.12.2017 – C-42/17, para. 64 – M.A.S. and M.B.37 Cf. ECJ …” „… judgment of 8.9.2015 – C-105/14 – Taricco; of 5.12.2017 – C-42/17 – M.A.S. & M.B.(“Taricco II”).38 ECJ …”

§ 4. Taxpayers’ Fundamental Rights S. 229-297

„… -105/14 – Taricco; of 5.12.2017 – C-42/17 – M.A.S & M.B.137 ECtHR judgment of 25.2.1993 – 10828/84, paras …” „… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-04_part-01.3d from …” „… ....................................................................... 74229Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-04_part-01.3d from …”

§ 10. Judicial Implementation and Legal Protection S. 766-789

„… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-10_part-03.3d from …” „… _978-3-406-74395-5/3d/para-10_part-03.3d from 01.06.2022 19:51:183B2 9.1.580; Page size: 160.00mm 240.00mmIn addition …” „… , the Commission’s infringement proceedings before the CJEU serve toimplement EU tax law and EU …”

§ 2. General Principles of EU Tax Law S. 18-109

„… then, following a fresh101 ECJ judgment of 5.12.2017 – C-42/17, paras. 13 et seq. – M.A.S. & M.B …” „… exceed what is necessary to achieve the objectives of the Treaties (Art. 5TEU). The Union’s measures must …” „… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-02_part-01.3d from …”

§ 5. Justification of Infringements S. 297-357

„… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-05_part-01.3d from …” „… 01.06.2022 19:46:143B2 9.1.580; Page size: 160.00mm 240.00mm§ 5Justification of InfringementsContentmn.A …” „… Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-05_part-01.3d from 01.06.2022 19:46:143B2 9.1.580 …”

§ 3. The Principle of Equality as Foundation of Tax Law S. 109-229

„… – Commission/Italy.66 ECJ judgment of 8.9.2015 – C-105/14 – Taricco; of 5.12.2017 – C-42/17 – M.A.S. & M.B. (“Taricco …” „… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-03_part-01.3d from …” „… GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-03_part-01.3d from 01.06.2022 19:44:253B2 9.1.580; Page size: 160.00mm …”

§ 6. Direct Taxation S. 357-410

„… judgment of 17.5.2017 – C-68/15, paras. 3 and70 – X.112 Cf. recitals to the Commission’s “Proposal for a …” „… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-06_part-02.3d from …” „… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-06_part-02.3d from 01.06.2022 …”

§ 11. Summary S. 789-801

„… 5.12.2017 – C-42/17, para. 64 – M.A.S & M.B.§ 11. Summary797Reemers Publishing Services GmbHo:/Beck/Kokott …” „… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-11_part-04.3d from …” „… ?................................................................................................ ............... 24A. The Internationalisation of Tax Law1Tax law has become international. In the 1980s, tax lawyers …”

Titelei/Inhaltsverzeichnis S. I-XXII

„… . 8643, RS: 50 mm 09.06.2022 12:01:13Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5 …” „… LawReemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/001_Title.3d from 01.06.2022 19:40:523 …” „… _978-3-406-74395-5/3d/001_Title.3d from 01.06.2022 19:40:523B2 9.1.580; Page size: 160.00mm 240.00mmEU Tax LawA …”

§ 8. EU Taxes S. 726-729

„… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-08_part-02.3d from …” „… thirdcountries. Finally, the Member States contribute to the EU’s budget by applying auniform rate of currently …” „… . When a lossis imminent, the Council increases the Member States’ contributions.5 However, there have …”

§ 7. Indirect Taxation S. 410-726

„… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-07_part-02.3d from …” „… ................................................................................... 5III. Guiding Principles …” „… ............................................................................. 86410Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-07_part-02.3d from …”

§ 1. Overview of the Sources of EU Tax Law S. 1-18

„… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-01_part-01.3d from …” „… taxpayers’ rights (§ 5).§ 1Overview of the Sources of EU Tax LawContentmn.A. Primary Law …” „… and1Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/para-01_part-01.3d from …”

Index S. 801-810

„… Reemers Publishing Services GmbHo:/Beck/Kokott_978-3-406-74395-5/3d/007_index.3d from 02.06.2022 …” „… 40; 5 22 et seq., 62, 89;6 8 et seq.; 7 10, 123; 8 11 et seq.; 11 4Abuse 1 12, 15; 2 35, 44, 47, 51 …” „… , 102, 118 etseq.; 5 1, 36, 64, 68 et seq., 74 et seq., 115;6 45, 59 et seq., 97 et seq., 101, 104, 121 …”

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9‍ ‍Corporate Compliance S. 145-158

„… Eberspächer (2019), 2.2. p. 5.6 Horzetzky, G. (2014), p. 14.7 Femers-Koch, S. (2018), p. 8.8 Lat. Integritas …” „… Femers-Koch, S. (2018), p. 26.27 BKA (2018), p. 3, 5: In 2018, there were 50,550 cases of white-collar crime …” „… , S./Friedrich, J. (2012).31 Compared to German Corporate Governance Code (2019): Principles 4 and 5 …”

5‍ ‍Understanding Transformation S. 77-90

„… 1 Türk, K. (1989), p. 52.2 On this and the following Lewy, A. / Merry, U. (1986), pp. 3-9.5 …” „… , Transformation, Complexity, Adaptive Cycle, Autopoiesis,Emergence, Narrative, Movement5.1 Transformation: Briefly …” „… HwPE&feature=emb_logo, accessed 12 September2020.5 https://cda-dev-e005 …”

15‍ ‍Sustainable Product Management S. 245-274

„… . 15.1).246 15 Sustainable Product Management5 Edgett, S.J. (2010).6 Lennertz, D. (2006); Geracie, G …” „… . https://www.spiegel.de/wirtschaft/unternehmen/palmoel-aus-indonesien-das-schmutzige-geschaeft-der-produzenten-a-1011854.html, accessed 11.10.2020.Hauschildt, J. / Salomo, S. (2010): Innovationsmanagement. 5th …” „… sustainable product management, see Biermann, B. / Erne, R.(2020).2 Edgett, S.J. (2010); Edgett, S.J. / Cooper …”

3‍ ‍Economic Perspective and Environmental Economics S. 41-62

„… Steering Scarcities 433 Stern (2006).4 IPCC (2018).5 Bevere et al. (2020).6 CPI (2019).7 Sachs et al. (2018 …” „… atleast 5% of global gross domestic product (GDP) and, in the case of unfavorable developments,could rise …” „… that losses fromweather-related losses are steadily increasing globally.5Investments in …”

1‍ ‍Sustainable Business Management S. 17-30

„… Zealand.4 On the subject of "transformation", see also Chapter 5: "Understanding Transformation".5 United …” „… of change. The agreement under international law to limitglobal warming to 2 degrees, or 1.5 degrees …” „… , (see the so-called Paris Agreement5) results inan urgent, disruptive need for change for the automotive …”

12‍ ‍Marketing and Sustainability S. 191-208

„… at large") are gaining in importance.5 Kotler, P. (1972), p. 54 and also Elliott (1990), p. 20 and …” „… Schmidt-Riediger, B. (2008), p. 23.8 The Triple P approach was developed by Elkington in the mid-1990s to measure …” „… Marketing Concept.5 The critical view of marketing on the societal level includes theoverstimulation by …”

19‍ ‍Sustainable Financial Management S. 323-336

„… 1 Ross, S. et al. (2018).19 Sustainable Financial Management Frank Andreas Schittenhelm Learning …” „… company is provided with funds at 5%, then the investment must yield at least 5%. As a rule, thedifferent …” „… Financial Management 3274 Markowitz, H. (1952).5 Flad, M./Günther, P./Schittenhelm, F.A. (2013), p. 93.of …”

6‍ ‍Strategic Sustainability Management S. 91-112

„… sustainability management is documented in KPMG International'sCEO Outlook survey of over 1,300 executives …” „… the normative level.92 6 Strategic Sustainability Management5 De Wit, B. / Meyer, R. (2010), p. 12 and …” „… , the structuring proposed byde Wit and Meyer, is used here as an element of order.5 It distinguishes …”

8‍ ‍Legal Foundations of Responsible Corporate Governance S. 129-144

„… many Eberius, R.: WM 19, 2144.4 Pliakos, N.: Challenges, p. 5.5 Michalski, GmbHG § 43, RNr. 49.6 …” „… obligation ofproperty5 and represents the generic term for various fields of action of corporate …” „… diversity information by certainlarge companies and groups.28 Löw, Th.; Braun, S. online.29 Ibid. p. 8.30 …”

20‍ ‍Sustainable Investing S. 337-350

„… a loss of return. Rather, concepts are being developed that make1 S&P Global (2018): GICS - Global …” „… Score3. Definition according to an exclusion list4. Investments in Sustainability Themed Investments5 …” „… Industry Classification Standard" and was developed byS&P Dow Jones Indices in cooperation with MSCI. The …”

16‍ ‍Sustainable Innovation Management S. 275-288

„… . (2011), p. 44.16 Gasior, S./Schittenhelm, F.A. (2012), pp. 51.26,5%38,8%63,3%29,6%36,7%27,6%0% 10% 20 …” „… an Markt und Kunden ausrichten, Berlin 1996, p.52.In their study, Vahs and Schmitt5 have summarized …” „… often based on these simplemodels.Milestone 1 Milestone 2 Milestone 3 Milestone 4 Milestone 5Level 1 …”

10‍ ‍International Management and Sustainability S. 159-172

„… international organizations:After decades of growth in the 1950s and 1960s, the Club of Rome set a counterpoint …” „… dissemination of Western environmental and160 10 International Management and Sustainability5 Schlesinger, D …” „… ), Amnesty International (2020).social standards.5 Researchers in the past often pointed out that production …”

7‍ ‍Agile Leadership S. 113-128

„… youngergenerations such as Generation Y and Z.5 Only a few characteristics of postmodernism can beaddressed in this …” „… promotelifelong learning opportunities for all.■ Goal 5: Gender equality: Achieve gender equality and empower all …” „… Sustainability 1179 Own representation.10 Janszky, S. (2018), p. 16 et seqq.7.3 Conception of Agile LeadershipThe …”

22‍ ‍Enterprise Future: A Utopian Retrospective Back from the Year 2050 S. 371-378

„… longer exist –just because of their great success back in the 2020s. Nobody talks about sustainable …” „… domestic product (GDP).5 Various indices for measuring quality of life, sustainability or even happiness …” „… /UK-MOVE-Press-release-1-1.pdf.7 https://ea-stiftung.org/s/Kunstliche-Intelligenz-Chancen-und-Risiken.pdf.8 …”

17‍ ‍Sustainability Controlling S. 289-304

„… provide decision-relevant information.5. are committed as a business conscience to the welfare of the …” „… as a businesspartner, the integrated management of sustainability is seen as a natural consequence.5 …” „… Controlling12 Presentation based on Berlin, S./ Schulze, M./ Stehle, A. (2014), p. 49.To prevent …”

21‍ ‍Operational Environmental Management S. 351-370

„… ManagementEnvironmental protection only became a social issue in the 1970s. The recognition of the environ‐mental damage …” „… implementation.At the beginning of the 1990s, environmental control systems and environmental managementsystems (EMS …” „… . Examples can befound in section 21.5 and in the chapters by Biermann/Erne and Gourge in this …”

4‍ ‍Social Responsibility: From Profit to the Common Good - and Back Again S. 63-76

„… describes rather unattractive aspects of economic activity; cf. forexample Schaltegger S. et al., (1996 …” „… -the-universal-purpose-of-a-company-in-the-fourth-industrial-revolution/.5 See Business Roundtable (ed.) (2019): Business Roundtable redefines the Purpose of a …” „… Motors to Goldman Sachs, declared that thepurpose of companies had been "redefined".5The Davos Manifesto …”

11‍ ‍Integral Management - New Perspectives for Sustainable Development S. 173-190

„… . 21.3 For a complete understanding of the model, see Beer, S. (1972).perspective. Furthermore, it is …” „… Perspectives for Sustainable Development4 Ulrich, H. (1968).5 In detail Ullrich, H. / Krieg, W (1973).6 An …” „… serves primarily as a catalystfor strategic decisions and not as a corporate leader.5 The St. Gallen …”

2‍ ‍Sustainability - An Introduction S. 31-40

„… on Environment and Development (1987), p. 41.5 Spangenberg, J. (2005), p. 48.6 Morelli, J. (2011), p …” „… . 5.Technology (MIT) in the USA, commissioned by the Club of Rome. By means of a computer-based system …” „… that the sum of available capital -e.g., natural capital or human capital - is not reduced.5 Ecological …”

13‍ ‍Sustainable Procurement and Logistics Management S. 209-226

„… -2019.pdf/3a5dc74a-8564-06a9-45aa-175547825b1a?t=1592580269457, accessed September 1, 2020.Kummer, S …” „… , auxiliary and operating supplies as3 Schulte, C. (2017) p. 3.4 Bretzke, W.-R. (2014) p. 64.5 McKinnon, A …” „… Logistics Management10 Kummer, S./Grün, O./Jammernegg, W. (2019) p. 139.11 Hesse, K. (2019), p. 91 …”

18‍ ‍Sustainability - Disclosure and Audit S. 305-322

„… and 315b of the German Commercial Code (HGB).3 Section 171 (2) AktG.4 IDW (ed.) 2017a, p. 9.5 …” „… audit of the non-financial statement is not a reserved task ofauditors or auditing companies.5 In this …” „… , p. 5, online.16 European Commission (ed.) 2013, p. 2, online.17 Schröder 2020, p. 50.18 Schröder …”

14‍ ‍Sustainable Production S. 227-244

„… Nr. 1907/2006for chemicals or mixtures > 1t/a•TRGSRule s for the storage of gases from 2.5 l and …” „… Sustainable Production5 Kiener et al. (2012), p. 9.6 In the following, the term "sustainable" or …” „… primarily aimed at limiting local andregional environmental impacts (Fig. 15.5). Recent laws and regulations …”

doi.org/10.24053/9783739882017-0

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International Venture Capital Terms

Reihe: Beck International

Band 2022 C.H.BECK, München

Treffer in den folgenden Teilen:

J. United Kingdom S. 606-652

„… Company’s ability to dispose of them.9.5 The Company has duly complied with the obligations affecting the …” „… accordance with Article[s] 4.5 [and 6.4];(c) New Securities issued in consideration of the acquisition by the …” „… shareholders .................................................... 5II. Investment …”

J. United Kingdom S. 188-199

„… Judgements Online; Supreme People’s Court 13.5 2009-(2009) Min Er ZhongZi No. 3 – China Judgements Online …” „… ); Dee/Gill, Patient capital –where are we now? A review and Update, April 2019, St John’s Innovation Centre …” „… /Patient-Capital-SJIC-White-Paper-1–24.04.19.pdf (last accessed 20 July 2021).Contentmn.I. Current figures of United Kingdom’s VC …”

F. Spain S. 113-133

„… .5 The first case in which such move was made was MasMóvil Ibercom, S.A., which in 2017 wasadmitted …” „… in ECR’s regulated in the ECR Law,the above referred minimum percentage (5 %), acquisition cost (EUR …” „… . ........................................................................... 19aa) S.L. (sociedad de responsabilidad limitada, ‘SL’).............. 19bb) S.A. (sociedad anónima …”

A. Austria S. 3-20

„… Ob 141/08f = GeS 2009, 219 (Haberer/Told); Austrian SupremeCourt (OGH) 16 June 2011, 6 Ob 99/11v …” „… Start-up Monitor 20201, the mostimportant funding sources for start‐ups are the founder’s own capital …” „… % ofstart‐ups) and investments made by business angels (29.5 % of start‐ups receivedinvestments from business …”

B. France S. 351-375

„… ..................................................................................... 5a) Conditions precedent..................................................................... 5b …” „… contracted on his or her own behalf with the principal.43. Major contents5a) Conditions precedent. Conditions …” „… upon and not later than five (5) business day after becoming aware ofthe satisfaction of any such …”

M. Israel S. 244-261

„… % ofeach fund, however allowed the VC’s parents to purchase its share 5 years later onfavourable terms. The …” „… 5 years, the VC’s invest in companies and building theirrespective portfolios, and onward the VC’s …” „… Israeli Securities Law,and includes, among others, any shareholder who holds 5 % or more of thecompany’s …”

A. Austria S. 320-351

„… issuance of New Shares, the Investors intend tomake an additional payment into the Company’s …” „… first refusal, incentives for exit proceeds orcomparable rights.5 Furthermore, no shareholder loans …” „… the Company’s share premium reserve (agio reserve). Sweden: We would notdifferentiate between making …”

K. China S. 199-222

„… 13.5 2009-(2009) Min Er ZhongZi No. 3 – China Judgements Online; Supreme People’s Court 30.9 2014-(2014 …” „… People’s Court 18.12 2014-(2014) Min Er ZhongZi No. 212 – China Judgements Online; Supreme People’s Court …” „… ) Min Er Zhong ZiNo. 111 – China Judgements Online; Sichuan High People’s Court 18.10 2016-(2016) Chuan …”

B. France S. 20-34

„… 2.6 bn.32Despite the COVID‐19 crisis 2020 beats records with EUR 5,4 bn in VC invested in620 start-up …” „… environment, global energy usage, and cleantransportation5.The business angels’ community in France is …” „… talent and policy support.5Main funds size in value are (in millions EUR): Kima Ventures (453 …”

H. Switzerland S. 161-188

„… Swiss Venture Capital Report 2021, p. 26.5 Swiss Venture Capital Report 2021, p. 26.H …” „… _H_Switzerland(final).3d from 22.03.2022 12:05:273B2 9.1.580; Page size: 160.00mm 240.00mm5 The chart below shows the …” „… target company remains by far the most common exitscenario in the Swiss VC environment. With around 5 to …”

E. The Netherlands S. 83-113

„… participa-tiemaatschappij: mogelijkheden en risico’s, (2004), 3, Vennootschap & Onderneming; Schwab,Global Competitiveness …” „… ); Provisional Court, Court of Amsterdam, 24 October 2019, JOR 2020/5, ECLI:NL:RBAMS:2019:7906, Court of Appeal …” „… investments was made in equity tickets of less than EUR 5,000,000.2. Dutch venture capital fund raising and …”

C. Germany S. 34-52

„… Handbook, Part A, mn. 77et seq.5 Figures taken from EY, Growth with purpose: German Tech start-ups changing …” „… are sold which hadrevenues of more than EUR 5 m in the preceding year in Germany to a purchaser who …” „… benotarized, § 15(3), (4) GmbHG.6 Same source as supra, fn. 5.7 BVK statistics 2020, see fn. 1.8 von …”

E. The Netherlands S. 454-503

„… participa-tiemaatschappij: mogelijkheden en risico’s, (2004), 3, Vennootschap & Onderneming; Schwab,Global Competitiveness …” „… 2020/5, ECLI:NL:RBAMS:2019:7906, Court of Appeal Amsterdam, Enterprise Chamber, 6 December454 Van den …” „… 240.00mm5. Leaver events …”

N. Japan S. 765-792

„… . Investor’s preferential subscription rights’ ........................ 341 The author has practiced in the US …” „… . Information disclosure’............................................................ 57e) ‘5. The right to …” „… nominate observers or directors’ ................... 59f) ‘6. Founding shareholder’s duty of devotion to …”

I. Basic features of VC players S. 862-903

„… : shareholders’meeting; board of directors/executive di-rector; board of supervisors/supervisor(s);joint-stock limited …” „… disposal or transferwithout the company’s consent, buy backfor good and bad leavers.iii) Deferred tax …” „… ofthe manager’s vehicle (usually aGmbH) as income (corporate incometax).ii) No standard terms have …”

H. Switzerland S. 558-606

„… maximum five (5) years to increase and decrease thecompany’s share capital without the further involvement …” „… ........................................................................................... 130d) Legal restrictions on the target company’s repurchase right 135e) Standard clause regarding …” „… range of CHF 0.5–5 m (SECA Model Documentation light); and– one for seizable venture capital investments …”

K. China S. 652-692

„… 13.5 2009-(2009) Min Er ZhongZi No. 3 – China Judgements Online; Supreme People’s Court 30.9 2014-(2014 …” „… 2015-(2015) Kun Min Wu Zhong Zi No. 44-ChinaJudgement Online.7 The Supreme People’s Court, 13.5 2009-(2009 …” „… People’s Court 18.12 2014-(2014) Min Er ZhongZi No. 212 – China Judgements Online; Supreme People’s Court …”

N. Japan S. 261-273

„… insurance through a financialinstitution to mitigate the investor’s risk.5 See Japan Exchange Group …” „… Society 5.0’, available at https://www.meti.go.jp/english/press/2019/pdf/191226001.pdf (last accessed: 8 …” „… .......................................................................................... 39d) Income tax, resident’s tax ............................................................. 40e …”

D. Italy S. 52-83

„… due on all income generated from theentity’s business. The tax rate was reduced from 27.5 % to 24 …” „… Italia. Dati empirici, rischi e strategie’ in Banca Borsa Titoli di Credito, 5,2019, p. 650 et seq …” „… We thank Andrea Eliseo and the RP Legal and Tax’s tax team with Enrico Bressan and AndreaFerrante for …”

O. USA S. 273-286

„… minimis amount of stock withan aggregate value exceeding 5 % of the value of the company’s stock within 2 …” „… pandemic, but all industries have seen record settingactivity, including FinTech and B2B SaaS.These numbers …” „… markets and will have an easier time findingliquidity in the private markets.5Initial public offerings …”

L. India S. 222-244

„… company’s USD 66 m IPO was subscribed4.4 times or 441 %, with applications for 12.5 m shares received …” „… shares or debentures;5 As per the definition set out in the Gazette of India Notification G.S.R. 127(E …” „… ........................................................... 58(4) Pricing .................................................................................. 60(5 …”

P. South America S. 850-861

„… Bibliography: Choi/Pritchard, Securities Regulation, Cases and Analysis, 5th ed., Foundation Press,2019 …” „… , Allende, Argentina, in: Hanrahan (ed.), The Acquisition and Leveraged Finance Review,5th ed., The Law …” „… entrepreneur himself.5The purpose of the letter of intent is to set out in general terms the rights …”

C. Germany S. 375-416

„… ), (UG)) pursuant to § 5a GmbHG, since it only requires aminimum share capital of EUR 1. Such …” „… 22.03.2022 12:10:153B2 9.1.580; Page size: 160.00mm 240.00mm5There are generally two possible ways of …” „… with respect to the Authorized Capital. If thecompany’s articles of association provide for Authorized …”

M. Israel S. 729-765

„… including any shareholder who holds 5 % of more of acompany’s shares) in an IIA-funded company, such a …” „… of reduction of the target company’s valuation.5. Payment into the capital reserves30 Israeli law …” „… provisions) or vote in favour of such shares or asset sale.5. Leaver Event90 During a target company’s early …”

F. Spain S. 503-528

„… _F_Spain(final).3d from 22.03.2022 12:12:303B2 9.1.580; Page size: 160.00mm 240.00mm5Although the term sheet …” „… protection, main principles of the incentives granted to the target’s keyteam, the undertakings assumed by …” „… minimum capitalisation calculated as a ratiobetween the company’s net worth (patrimonio neto) and its …”

D. Italy S. 416-454

„… Italia. Dati empirici, rischi e strategie’ in Banca Borsa Titoli di Credito, 5,2019, p. 650 et seq …” „… thank Andrea Eliseo and the RP Legal and Tax’s tax team with Enrico Bressan and AndreaFerrante for the …” „… basisfor the drafting of the final investment agreement.5Please note that under Italian law, despite the …”

L. India S. 692-729

„… thereto,i.e. the founder(s) and the investor(s). It sets out the key commercial and legalspecifications with …” „… respect to a proposed transaction that the founder(s)/start-up andthe investor(s)/venture capitalist are …” „… invest and, on the founder to issue shares to theinvestor.5 Often, the parties to the term sheet may be …”

P. South America S. 286-307

„… : Choi/Pritchard, Securities Regulation, Cases and Analysis, 5th ed., Foundation Press,2019, Allende, Argentina, in …” „… : Hanrahan (ed.), The Acquisition and Leveraged Finance Review, 5th ed.,The Law Reviews, 2019; Bruno et al …” „… 22.03.2022 12:08:053B2 9.1.580; Page size: 160.00mm 240.00mm4 Venture capital’s investments in Latin America …”

O. USA S. 792-850

„… perspective.5. Payment into capital reserves44 The closing of a venture investment in a U.S. company is …” „… company’s first roundof preferred stock financing, the Series A.I. Parties and legal nature of a term sheet4 …” „… In U.S. venture capital deals, the term sheet is often more ceremony than substance,however, a …”

G. Sweden S. 133-161

„… investedcapital is not, however, back to the high levels of 2008, when VC investments were atalmost SEK 5 …” „… private salemay be initiated towards competitors, private equity companies or funds.5The Swedish Sales of …” „… reluctant togive warranties, due to the ongoing liability and the fact that the representatives of theVC:s …”

Titelei/Inhaltsverzeichnis S. I-XX

„… since 5 years and is alsospecialized in capital market law. She holds master’s degrees in Law from …” „… Verlagsgesellschaft mbH & Co. KG, Waldseestraße 3–5, 76530 Baden-Baden, Germany,email: nomos@nomos.dePublished in …” „… experiences and knowledge of the VCpractice, but also to Aleksandra Hadžić on the editor’s side who helped …”

G. Sweden S. 528-558

„… entered into by at minimum the founders, theinvestor(s) and the company. An investor or investors that …” „… an obligation to adhere to the binding conditions of theproposed transaction.5 Signatories to the …” „… [•], taking into account thedilutive effect of the outstanding employee participation program(s) (still to be …”

doi.org/10.17104/9783406792793

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Big Data and Law

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Band 2021 C.H.BECK, München

Treffer in den folgenden Teilen:

Titelei/Inhaltsverzeichnis S. I-XXIII

„… Caldarola / Schrey Big Data and Law A Practitioner’s Guide C al da ro la / S ch re y Bi g D at a …” „… an d La w Caldarola/Schrey Big Data and Law Big Data and Law A Practitioner’s Guide by Maria …” „… , Waldseestraße 3–5, 76530 Baden-Baden, Germany, email: nomos@nomos.de Published in North America by Hart …”

N. Legal consequences of non-compliance with the legal requirements set out in this guide S. 159-168

„… • Preliminary relief • 3 years imprisonment Breach of contract • Damage claims • Injunc ve relief • Up to 5 …” „… 160 514Pursuant to Art. 83 (5) and (6) GDPR, serious infringements can be punished with fines of up to …” „… . In the area of Big Data applications, these are mainly breaches pursuant to Art. 83 (5) (a) GDPR of …”

I. Erasure obligations S. 117-134

„… , production and/or distribution process, or (ii) on the basis of a manufacturer’s warranty covering many years …” „… 369In any case, the principle of data minimization as defined in Art. 5 (1) (c) GDPR must be taken …” „… principle of storage limitation laid down in Art. 5 (1) (e) GDPR: personal data may be stored no longer than …”

A. Introductory remarks S. 1-14

„… products was already predicted for the year 2015. By 2013, the volume of data grew by an average of 22 %5 …” „… respect to Big Data applications? 1. General principles 5Regardless of place of establishment, developing …” „… -neue-studie-zum-digitalen-universumentdeckt-big-data-gap, as of: 7/2018. 5 www.bitkom.org/Publikationen/2014 …”

H. Development of a Big Data application S. 83-116

„… : although data protection law stipulates that the data subject’s consent to the content of data relating to …” „… jurisdictions 5. Combining different personal data collected for different purposes 270 Data is usually …” „… 5 Combina on of same categories of data but from different legal en es Parent company Figure 49 …”

L. System data protection when operating Big Data applications S. 149-154

„… - und unionsrechtliche Grundlagen, mn. 105 et seq. 131 Cf. also Buttarelli, Opinion S7/2015 …” „… , BeckOK Informations- und Medienrecht, 21st ed., as at 1.5 2017, Art. 2 GG mn. 17. 134 BVerfG, 27.2.2008 …” „… Medienrecht, 21st ed., as at 1.5.2017, Art. 2 GG mn. 21. L. System data protection when operating Big Data …”

J. Relevant rights of data subjects in Big Data applications according to the GDPR S. 135-146

„… himself. Non-satisfaction of the data subject’s rights may in turn result in the legal consequences …” „… those of the data subject. 5. Right to data portability 438 According to Art. 20 (1) GDPR, the Big Data …” „… managers appointed by law or under the company’s constitution and persons in charge of data processing (No …”

E. Lawful ground for data processing (collection, acquisition, transmission, evaluation and commercialization) S. 53-70

„… (principle of data minimization in Art. 5 (1) (c) GDPR). Guiding Principle: The collection, processing …” „… applied. Guiding Principle: The collection, processing, storage and transfer of an employee’s personal …” „… specific piece of data are to be determined and set in relation to the data subject’s interests worthy of …”

O. Big Data Applications as a service S. 169-174

„… : Separation of clients in a hosting/SaaS environment O. Big Data Applications as a service 170 555The rights …” „… . Authoriza on: Hos ngs / SaaS Figure 70: Authorization of a hosting/SaaS provider 556The customers of a …” „… do so from his customers. Example Affiliate 4 Example Affiliate 5Example External company C2P Parent …”

C. The controller S. 37-48

„… GeschGehG); or – a virtual householder’s right analogous to §§ 1004 (1), 903 sentence 1 BGB for IT systems …” „… context of the GDPR if no further processing is carried out in accordance with the controller’s detailed …” „… required (legal consequence of the accountability principle in Art. 5 (2) GDPR). 132 The following …”

F. Data processing and data cycle (level of data purpose) S. 71-78

„… therefore be erased. 227 In any case, the principle of data minimization as set out in Art. 5(1) (c) GDPR …” „… storage limitation laid down in Art. 5 (1) (e) GDPR, according to which personal data may not be stored …” „… principle of the data minimization in Art. 5 (1) (c) GDPR. To persist in collecting and storing such …”

D. Specific requirements and tasks of the data protection officer with regard to Big Data applications S. 49-52

„… enquiries from the department(s) responsible for the Big Data application, to train the relevant employees …” „… protection officer who has the necessary expertise and ability (Art. 37 (5) GDPR), it must be continuously …” „… Big Data application. It is therefore in the controller’s best interest to support the data protection …”

B. Types of data S. 15-36

„… require a balance of interests or a distinction based on the subjective perception of the data’s …” „… course of M2M communication in IoT applications, where the IP address is the “sender’s address”. b …” „… . According to § 3 (5) TKG, such a value-added service is any service that requires the collection and use of …”

doi.org/10.17104/9783406779367

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Legal Theory

Reihe: Beck International

Band 2021 C.H.BECK, München

Treffer in den folgenden Teilen:

Index I S. 189-194

„… authority 173–174, 186– political power 32, 176, 288)– sanctioned (political) authority (s. coercion/le-gal …” „… , 128,270, 297, 299, 303–304– traditional meaning 128axiom (s. beginning, ‘first propositions’) 51, 82,89 …” „… , 101, 123, 159basic norm (s. secondary rule) 8, 110–111, 121,125, 151, 159, 169, 200, 203, 207, 235 …”

Chapter 5. Validity S. 85-108

„… CHAPTER 5VALIDITYA. State-centringI. On the Traditional Theory of the Sources of Law167Friedrich …” „… ),5 to expanding international contract law (e. g., of the WorldTrade Organization, WTO), the new …” „… the ‘open state’, cf. in general U. Di Fabio, Das Recht offener Staaten (1998).5 On the transnational …”

Literature S. 171-188

„… Theologie in Altägypten, Israel und Europa.Frankfurt am Main: S. Fischer.– (2006). Religion and Cultural …” „… Methodenlehre. Wien: Facultas.Callies, Gralf-Peter (2009). ‘Systemtheorie: Luhmann/Teubner’. In: S. Buckel/R …” „… in Frankreich 1933–1978.Frankfurt am Main: Suhrkamp.– (2016). Puzzling Identities – transl. by S. A …”

Titelei/Inhaltsverzeichnis S. I-X

„… Waldseestraße 3–5, 76530 Baden-Baden,Germany, email: nomos@nomos.dePublished in North America (US and Canada) by …” „… . Or, to take up Hegel’s well-known phrasefrom the preface to the Philosophy of Right from 1821: like …” „… conceptof the spirit’s experience of itself, forming a collective subject aiming at the realisation ofreason …”

Chapter 2. Norms S. 19-38

„… , A.S.).95 Ibid, 5 (emphasis is the author’s and the translation is slightly modified, A. S.).96 The …” „… languageand the many life-world ‘communities of practice’.5 Every marriage partner knowsintuitively what …” „… visits repeatedly walks upon B’s freshly planted rose bed. Does B haveany claims against A? Any claims to …”

Chapter 1. Place and Function S. 1-18

„… since themid-1920 s for the cultivation of a legal theory that would – independently of …” „… legal norms or rules. A prominentexample is Herbert L. Hart’s The Concept of Law (1961) and the …” „… , charac-terises every legal system.42The springboard for Kelsen’s legal theory was the Neokantian distinction …”

Chapter 6. Interpretation S. 109-138

„… into numerous languages.2 Savigny’s theory of interpreta-tion draws upon the critical and grammatical …” „… method of Schleiermacher’s hermeneutics. In the twentiethcentury it was especially Hans-Georg Gadamer’s …” „… itself relates to the processing of positive (valid) law through the courts.5 Hans-Martin Pawlowski …”

Chapter 7. Evolution S. 139-170

„… connected the idea of a specifically historical (not theological) meaning.5Thus one can hardly trace the …” „… ’ (2004) 647 et seq.5 Wieacker (A History of Private Law) 26, 284; Gadamer (Truth and Method) 195, 200 et …” „… first time in works such as Otto Lenel’s Edictumperpetuum (1884). The reasons for this may very well …”

Chapter 4. System II S. 63-84

„… another. Also abandoned is the suppositionof Hans Kelsen’s pure theory of law that the legal system must …” „… , the procedure of diairesis(from Greek hairéo, to grasp, to catch), developed in Plato’s later …” „… dialogues, served theactivity of conceptually distinguishing, of classifying genera (Greek géne).5 Today …”

Chapter 3. System I S. 39-62

„… et seq. (‘inner unity of the legal order as foundation of the juristic system’ –translation by A. S …” „… , ‘Des Königs viele Leiber’ (1996) 2, 229 et seq, 234 fn 4.5 Cf. W. Hoffmann-Riem, ‘Kohärenz der …” „… being posed a question by the examiner is to open up the civil code.Weber’s characterisation of the …”

doi.org/10.17104/9783406779329

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