Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter Haftung

Staub, Hermann

doi:10.1515/9783111586328

Cited by 2 publications

(3 citation statements)

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“…-II ZR 255/08) 21 te dopustio arbitražne klauzule u društvenim ugovorima, odnosno pozitivno se izjasnio u vezi s pitanjem arbitrabilnosti sporova u društvima, pod sljedećim uvjetima koji moraju kumulativno biti ispunjeni: svi članovi društva moraju biti obaviješteni o pokretanju i tijeku arbitražnoga postupka kako bi se mogli uključiti u postupak, barem u svojstvu umješača, svi članovi društva moraju biti u mogućnosti sudjelovati u izboru i imenovanju arbitara, osim ako izbor i imenovanje ne vrši neutralno tijelo te se mora osigurati da je za sve sporove koji su vezani uz isti predmet nadležan isti arbitražni sud. 22 Ova četiri specifična zahtjeva imaju za cilj jamčiti minimalni standard pravne sigurnosti. 23 Nadalje, erga omnes učinak arbitražnoga pravorijeka u sporovima u društvima moguć je samo ako je ispunjen "uvjet da arbitražni postupak bude strukturiran ekvivalentno pravnoj zaštiti državnih sudova."…”

Section: Razvoj Njemačke Sudske Prakse Po Pitanju Arbitrabilnosti U D...unclassified

Arbitrabilnost Isključenja Člana Društva S Ograničenom Odgovornošću

Arambašić

2023

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The core of the work is a positive-legal analysis of the arbitrability of the exclusion of an LLC member. To justify the positive attitude towards the arbitrability of these proceedings, German jurisprudence and court practice were analysed, since they have been proven to be the most fruitful creators and shapers of the subject of arbitrability in company law and, as the most significant authority on this issue, have created over the years, a series of relevant works and decisions, primarily the trilogy (or tetralogy) of Schiedsfähigkeit/Arbitrability decisions. It has been argued that the possibility of excluding the jurisdiction of courts in proceedings for the exclusion of an LLC member and, instead, of forming an arbitration court is the result of private autonomy in limited liability companies, whose limitations are determined in advance. The paper holds an affirmative position regarding the arbitrability of the exclusion of an LLC member based on the LLC’s articles of organization and the exclusion due to an important reason, because of the objective and subjective arbitrability of the exclusion procedures.

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Section: Razvoj Njemačke Sudske Prakse Po Pitanju Arbitrabilnosti U D...unclassified

Arbitrabilnost Isključenja Člana Društva S Ograničenom Odgovornošću

Arambašić

2023

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“…In Eastern Galicia, the "authoritative" and widely used in our field of theoretical knowledge was "Buchhaltungs-Lexikon" Stern R. (1902) [24], works by Reisch R., Kreibig J. Bilanzund Steuer (1907;1909) [25], as well as "Di Bilalanzen der Uftigenfellitaften" by Simon G. (1899) [26]. The works of Staub also had a sufficient influence on the progress of accounting (theory, practice, professional training) [27] and Sher [28].…”

Section: The Main Materials Historiography Of the Problemmentioning

confidence: 99%

“…Staub pointed out: "In addition to real things, the asset can also reflect all the objects that are the subject of the progress of the law, as well as such economic values as unprotected trade secrets, company law, etc. These things constantly form part of the asset, but according to the law (jurisprudence), their accounting is verified only when the necessary costs were incurred for their acquisition " [27]. That is why in the field of accounting such an article was not considered fundamentally incorrect (unrealistic), but only as one that "contradicts legal norms and trade customs, and therefore incorrect."…”

Section: The Main Materials Historiography Of the Problemmentioning

confidence: 99%

Intangible values in the accounting theoretical and applied sphere of the eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse

Lemishovska¹

2020

EEM

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The evolution of the economic category "intangible value of the enterprise" and the content of the objects that present it are summarized. The historical formalization of intangible components of the value of the enterprise is given and the development of accounting methodology and methods of reflection of objects related to the concept of "intangible asset" is analyzed. The article presents theoretical and applied aspects of the reflection of intangible assets by accounting in the global and regional sections. The first part of the study highlights the generalized and systematized by the author historiography of the basic principles of accounting for intangible assets with an emphasis on existing problem aspects and ways to solve them at the turn of the century. The second part of this historical and accounting investigation reveals the panorama of solving the problem of accounting for intangible assets in Eastern Galicia. The study of this component has the character of theoretical scientific knowledge and is based on literary criticism, based on selected textbooks and scientific works of accountants of the study area. The hypothesis of the study is the assumption of the development of Western Ukrainian scientists in the period declared by the article of certain ideas that can be rationally used to develop modern concepts of accounting for intangible assets. Among the scientific novelty of the article is a proposal on the principles and approaches to writing off the value of intangible assets, as well as methods of accounting for goodwill in the accounting method, substantiated in the past. The study is based on historical-retrospective analysis, and therefore the main methods of historiographic analysis and historical-genetic method were used.

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Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter Haftung

Cited by 2 publications

References 0 publications

Arbitrabilnost Isključenja Člana Društva S Ograničenom Odgovornošću

Arbitrabilnost Isključenja Člana Društva S Ograničenom Odgovornošću

Intangible values in the accounting theoretical and applied sphere of the eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse

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