Jun 24, 2021
Corporate law is evil but my notes are pretty. 💜
I skipped last week's classes to be an extra on a movie, which was lots of fun and totally worth it but now I have to catch up on all of them and I'm suffering. Worth it though. 🌸
seen from China
seen from United States
seen from China
seen from China
seen from United Kingdom
seen from Thailand
seen from Malaysia
seen from United States
seen from United States
seen from China
seen from United States
seen from United States
seen from Türkiye
seen from Thailand
seen from Maldives
seen from United States
seen from United States
seen from Greece
seen from Thailand
seen from Norway
Corporate law is evil but my notes are pretty. 💜
I skipped last week's classes to be an extra on a movie, which was lots of fun and totally worth it but now I have to catch up on all of them and I'm suffering. Worth it though. 🌸
Milei lässt Landeswährung weiter abstürzen
Für den Dollar reicht's noch nicht
Das erste Versprechen des neu gewählten rechtspopulistischen Präsidenten Javier Milei in Argentinien den US Dollar als Währung einzuführen ist erstmal in die Ferne gerückt. Dafür hätte er Gegenwerte liefern müssen und so schnell lässt sich das Tafelsilber des überschuldeten Staates nicht verkaufen.
Als Rettungsanker lässt er nun durch Diana Mondinos, die argentinische Ministerin für auswärtige Angelegenheiten, internationalen Handel und Anbetung, verkünden: "Wir bestätigen, dass argentinische Verträge in Bitcoin abgeschlossen werden können."
Dieses Notdekret könnte einen Generalstreik auslösen, wie es auch der Verkauf der großen (Staats-) Unternehmen an US Investoren getan hätte. Mit seinem sofort beschlossenen Decreto de Necesidad y Urgencia (DNU) will er viele Gesetze entweder zur Gänze aufheben, grundlegend ändern oder ihnen weitgehend die Wirkung absprechen, um das Land unter seine Kontrolle zu bringen. Von Bicoins steht nichts darin, aber die Deregulierung von Wirtschaft und Verwaltung öffnet auch die Türen für Kryptowährungen, schreibt Heise.de.
Während bisher Warentauschgeschäfte zwar nicht verboten, aber unsicher waren, weil das bisherige argentinische Recht garantierte, einen Kauf stets mit der (wertlosen) Landeswährung begleichen zu können, sind nun beliebige Vereinbarungen möglich und das können auch Kryptowährungen sein.
Verbraucherschutz, z.B, gegen sittenwidrige Verträge, sind genauso abgeschafft, wie fast das ganze bisherige Wirtschafts- und Vertragsrecht. Die Folgen für die weniger Begüterten werden sich erst in den nächsten Monaten zeigen, wenn das bisherige Mietrecht, die Pflicht zur Preisauszeichnung sowie jegliche Preisregulierung, die Einschränkungen von Großgrundbesitz, Einschränkungen des Immobilienerwerbs durch Ausländer und vieles mehr wegfallen.
Der "einzige Lichtblick" in dieser Hölle ist die Möglichkeit, dass man zukünftig Elon Musks Starlink mit Bitcoin bezahlen darf, wenn sich Starlink der Bonität des Kunden versichert hat ...
Wir nehmen an, dass die Ministerin sich vor allem für die Sicherstellung der "Anbetung" des neuen Präsidenten zuständig sieht.
Mehr dazu bei https://www.heise.de/news/Fuehrt-Argentinien-Bitcoin-als-gesetzliches-Zahlungsmittel-ein-Nein-aber-9581011.html
Kategorie[21]: Unsere Themen in der Presse Short-Link dieser Seite: a-fsa.de/d/3xZ Link zu dieser Seite: https://www.aktion-freiheitstattangst.org/de/articles/8626-20231222-milei-laesst-landeswaehrung-weiter-abstuerzen.html
Handelsrecht in den Niederlanden
Commercial Law in the Netherlands: An Expert Overview by MAAK Advocaten
The commercial landscape in the Netherlands is both diverse and robust. As specialists in this realm, we at MAAK Advocaten aim to elucidate the intricacies of commercial law (Handelsrecht in den Niederlanden) and offer a comprehensive guide for both native and international businesses operating within the Dutch jurisdiction.
What is Commercial Law in the Netherlands?
Commercial law or Handelsrecht, as it's often referred to in Dutch, encompasses various legal components primarily pertaining to the operational legal aspect of civil law. This broad spectrum includes the classical commercial law and corporate law (Unternehmensrecht).
Key Areas Covered in Commercial Law:
Trade and Corporate Law: Fundamental for every business sector, it highlights the importance of understanding the legal implications across various industries.
Selection of Business Form: A vital choice that impacts liability, taxation, capital acquisition, employment laws, organizational structure, and profitability.
Corporate Law for Capital Companies: This dives deep into the rights, obligations, and liabilities of the director, shareholder regulations, executive board matters, annual general meetings, and supervisory board guidelines.
Insolvency Consultation: Essential for creditor protection and securing business interests.
Additionally, the Netherlands boasts an attractive tax system, particularly in the field of industrial property protection. This makes it a strategic location for multinational corporations, especially those looking to establish a Dutch IP Holding.
Business Entity Types in the Netherlands
Entrepreneurs in the Netherlands are presented with a choice: the establishment of a personal company or a capital company. Understanding the distinction is pivotal for the success of any business.
Personal Companies Include:
Maatschap (GbR)
Vennootschap onder Firma/V.O.F. (OHG)
Commanditaire Vennootschap/C.V. (KG)
Capital Companies Comprise:
besloten Vennootschap/BV (equivalent to GmbH)
naamloze Vennootschap/NV (akin to AG)
The BV is often more flexible legally compared to the NV, hence its popularity among businesses. Interestingly, German companies can operate in the Dutch market without necessarily incorporating a subsidiary under Dutch law. This is because the Netherlands allows foreign legal forms to be registered. However, a Dutch BV or NV might be more recognizable to local clientele than, say, a German GmbH or AG.
From a tax perspective, the primary difference between capital and personal companies is the taxation subject. While personal companies don't represent a separate tax subject, causing partners to be directly liable for income or corporate tax, specific CVs are independently taxed as corporations. In contrast, capital companies, being legal entities, have their income taxed under corporate tax.
Establishing a BV in the Netherlands
Currently, the BV stands as the most common legal form among medium-sized businesses in the Netherlands. "B.V.", short for "besloten vennootschap met beperkte aansprakelijkheid", translates to a private company with limited liability. This means the BV, like an individual, has its own set of rights and obligations.
A BV's capital is divided into shares, owned by shareholders. A shareholder can be an individual, a Dutch legal entity, or a foreign legal entity. Share transfers require a notarial deed, and as of October 1, 2012, a minimum capital of €1 is required for establishment.
Advantages of a Dutch BV:
Tax Benefits: Especially for companies with high profits, the BV can provide substantial tax savings.
Limited Liability: The liability of directors and shareholders is typically limited.
Flexibility: BVs offer diverse opportunities for tax-advantaged retirement provisions, especially for directors with significant company shares.
Holding Structure: Opting for a holding structure provides increased flexibility, image enhancement, easy company transfer or sale, and protection against potential subsidiary insolvency.
Holding Structure in the Netherlands
A holding structure is adopted when a Dutch BV holds shares in one or more BVs. This ensures subsidiaries can be easily sold, enhancing operational flexibility. The shares can be efficiently maintained using annual surplus distributions (tax-free) paid to the Dutch holding, making them easier to sell. Additionally, in most cases, when selling a subsidiary's shares, the Dutch holding doesn't owe corporate tax on the profit from the sale.
In conclusion, the Dutch commercial law landscape is intricately designed, providing businesses with a plethora of options and avenues to explore. At MAAK Advocaten, we pride ourselves on assisting companies in navigating this legal maze, ensuring they make well-informed decisions that contribute to their growth and success.
Handelsrecht in den Niederlanden
Commercial Law in the Netherlands: An Expert Overview by MAAK Advocaten
The commercial landscape in the Netherlands is both diverse and robust. As specialists in this realm, we at MAAK Advocaten aim to elucidate the intricacies of commercial law (Handelsrecht) and offer a comprehensive guide for both native and international businesses operating within the Dutch jurisdiction.
Visit our German page for more information: Handelsrecht in den Niederlanden
What is Commercial Law in the Netherlands?
Commercial law or Handelsrecht, as it's often referred to in Dutch, encompasses various legal components primarily pertaining to the operational legal aspect of civil law. This broad spectrum includes the classical commercial law and corporate law (Unternehmensrecht).
Key Areas Covered in Commercial Law:
Trade and Corporate Law: Fundamental for every business sector, it highlights the importance of understanding the legal implications across various industries.
Selection of Business Form: A vital choice that impacts liability, taxation, capital acquisition, employment laws, organizational structure, and profitability.
Corporate Law for Capital Companies: This dives deep into the rights, obligations, and liabilities of the director, shareholder regulations, executive board matters, annual general meetings, and supervisory board guidelines.
Insolvency Consultation: Essential for creditor protection and securing business interests.
Additionally, the Netherlands boasts an attractive tax system, particularly in the field of industrial property protection. This makes it a strategic location for multinational corporations, especially those looking to establish a Dutch IP Holding.
Business Entity Types in the Netherlands
Entrepreneurs in the Netherlands are presented with a choice: the establishment of a personal company or a capital company. Understanding the distinction is pivotal for the success of any business.
Personal Companies Include:
Maatschap (GbR)
Vennootschap onder Firma/V.O.F. (OHG)
Commanditaire Vennootschap/C.V. (KG)
Capital Companies Comprise:
besloten Vennootschap/BV (equivalent to GmbH)
naamloze Vennootschap/NV (akin to AG)
The BV is often more flexible legally compared to the NV, hence its popularity among businesses. Interestingly, German companies can operate in the Dutch market without necessarily incorporating a subsidiary under Dutch law. This is because the Netherlands allows foreign legal forms to be registered. However, a Dutch BV or NV might be more recognizable to local clientele than, say, a German GmbH or AG.
From a tax perspective, the primary difference between capital and personal companies is the taxation subject. While personal companies don't represent a separate tax subject, causing partners to be directly liable for income or corporate tax, specific CVs are independently taxed as corporations. In contrast, capital companies, being legal entities, have their income taxed under corporate tax.
Establishing a BV in the Netherlands
Currently, the BV stands as the most common legal form among medium-sized businesses in the Netherlands. "B.V.", short for "besloten vennootschap met beperkte aansprakelijkheid", translates to a private company with limited liability. This means the BV, like an individual, has its own set of rights and obligations.
A BV's capital is divided into shares, owned by shareholders. A shareholder can be an individual, a Dutch legal entity, or a foreign legal entity. Share transfers require a notarial deed, and as of October 1, 2012, a minimum capital of €1 is required for establishment.
Advantages of a Dutch BV:
Tax Benefits: Especially for companies with high profits, the BV can provide substantial tax savings.
Limited Liability: The liability of directors and shareholders is typically limited.
Flexibility: BVs offer diverse opportunities for tax-advantaged retirement provisions, especially for directors with significant company shares.
Holding Structure: Opting for a holding structure provides increased flexibility, image enhancement, easy company transfer or sale, and protection against potential subsidiary insolvency.
Holding Structure in the Netherlands
A holding structure is adopted when a Dutch BV holds shares in one or more BVs. This ensures subsidiaries can be easily sold, enhancing operational flexibility. The shares can be efficiently maintained using annual surplus distributions (tax-free) paid to the Dutch holding, making them easier to sell. Additionally, in most cases, when selling a subsidiary's shares, the Dutch holding doesn't owe corporate tax on the profit from the sale.
In conclusion, the Dutch commercial law landscape is intricately designed, providing businesses with a plethora of options and avenues to explore. At MAAK Advocaten, we pride ourselves on assisting companies in navigating this legal maze, ensuring they make well-informed decisions that contribute to their growth and success.
Versteigerungsauftrag - Sorgfaltspflichten eines regionalen Auktionshauses
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Versteigerungsauftrag - Sorgfaltspflichten eines regionalen Auktionshauses
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weiterlesen: https://www.ra-kotz.de/versteigerungsauftrag-sorgfaltspflichten-eines-regionalen-auktionshauses.htm
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Einsichtsanspruch des ausgeschiedenen Gesellschafters auf Einsicht in Geschäftsbücher und Papiere
LG Gießen – Az.: 3 O 284/11 – Teilurteil vom 31.01.2012 Die Beklagte zu 1) wird verurteilt, dem Kläger Einsicht in ihre Geschäftsbücher und Papiere betreffend den Zeitraum 01.01.2009 bis 31.12.2009 zu geben. Die Beklagte zu 2) wird verurteilt, an den Kläger 23.981,55 € nebst Zinsen in Höhe von 5 Prozentpunkten über dem Basiszinssatz seit […] ...
weiterlesen: https://www.ra-kotz.de/einsichtsanspruch-des-ausgeschiedenen-gesellschafters-auf-einsicht-in-geschaeftsbuecher-und-papiere.htm
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Aufklärungspflichtverletzung des Franchisegebers
Rentabilitätsvorschau beim Vertragsschluss OLG Frankfurt – Az.: 17 W 3/12 – Beschluss vom 10.02.2012 Auf die sofortige Beschwerde der Antragstellerin wird der Beschluss des Landgerichts Frankfurt am Main vom 19.10.2011 – Az.: 2-07 O 108/11 – abgeändert. Der Antragstellerin wird für die von ihr beabsichtigte Klage ratenfreie Prozesskostenhilfe für die erste Instanz bewilligt. Gründe I. […] ...
weiterlesen: https://www.ra-kotz.de/aufklaerungspflichtverletzung-des-franchisegebers.htm
Kaufvertrag - Herkunft einer Ware als Gegenstand einer Beschaffenheitsvereinbarung
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Kaufvertrag - Herkunft einer Ware als Gegenstand einer Beschaffenheitsvereinbarung
OLG Koblenz – Az.: 5 U 1499/11 – Beschluss vom 05.03.2012 In dem Rechtsstreit … wegen Schlechterfüllung eines Kaufvertrages weist der 5. Zivilsenat des Oberlandesgerichts Koblenz die Beklagte darauf hin, dass beabsichtigt ist, ihre Berufung durch einstimmigen Beschluss zurückzuweisen (§ 522 Abs. 2 ZPO). Gründe Der Senat ist einstimmig davon überzeugt, dass 1. die Berufung […] ...
weiterlesen: https://www.ra-kotz.de/kaufvertrag-herkunft-einer-ware-als-gegenstand-einer-beschaffenheitsvereinbarung.htm