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Probleme des Insolvenzplanverfahrens
Henselmann, Klaus; Gutbier, Manuel - 2010
The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are …
Persistent link: https://www.econbiz.de/10010300002
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Reconciling the European registered capital regime with a modern corporate reorganization law: Experience from the Czech insolvency law reform
Richter, Tomáš - 2009
-liquidation insolvency proceedings, usually referred to as reorganization. Using the ECJ case law on the Directive, I conclude that although … capital do not present an insurmountable hurdle to the adoption of rational corporate insolvency law. As a side note, I also …
Persistent link: https://www.econbiz.de/10010322155
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Personal Bankruptcy Law, Wealth and Entrepreneurship: Theory and Evidence from the Introduction of a "Fresh Start"
Fossen, Frank M. - 2011
A personal bankruptcy law that allows for a "fresh start" after bankruptcy reduces the individual risk involved in entrepreneurial activity. On the other hand, as risk shifts to creditors who recover less of their credit after a debtor's bankruptcy, lenders may charge higher interest rates or...
Persistent link: https://www.econbiz.de/10011601000
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Die Nutzung insolvenzrechtlicher Sanierungswege durch kleine und mittlere Unternehmen: Das Beispiel der Eigenverwaltung
Kranzusch, Peter; Icks, Annette - 2018
Sanierungswege, z. B. das eigenverwaltete Schutzschirmverfahren vor der Insolvenz und die Eigenverwaltung während des …With the introduction of the ESUG law, German insolvency legislation was reformed in 2012. It offers new proceedings … for enterprise re-organisation, both before insolvency and between the application for insolvency and the start of the …
Persistent link: https://www.econbiz.de/10011818046
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Special Purpose Vehicles and Insolvency Reforms in the Philippines
Pasadilla, Gloria O. - 2005
This paper focuses on the legal environment, particularly the insolvency system, that would influence the success of … have to operate under a given insolvency regime after they acquire the bad assets, existing bankruptcy procedures have an …
Persistent link: https://www.econbiz.de/10011429793
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Two New Measures of Bankruptcy Efficiency
Brogi, Ricardo; Santella, Paolo - 2004
This study is aimed at developing new empirical models for evaluating the efficiency of bankruptcy legislations. The paper is divided in three parts. In the first part, we analyze from a conceptual point of view the effects on debtor firms of the lack of creditors' powers in bankruptcy. In the...
Persistent link: https://www.econbiz.de/10011689917
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The fiscal anatomy of a regulatory polity: Tax policy and multilevel governance in the EU
Genschel, Philipp; Jachtenfuchs, Markus - 2010
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...
Persistent link: https://www.econbiz.de/10010300370
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Vom Nationalstaat zum Mitgliedstaat und wieder zurück? Modifikationen 'offener Staatlichkeit' durch das Lissabon-Urteil des Bundesverfassungsgerichts
Franzius, Claudio - 2010
Europäisierungsprozesse werden vielfach als Bedrohung wahrgenommen. Weil das spezifisch 'europäische' am Transformationsprozess von Staatlichkeit nicht so richtig zu fassen ist, bleibt als Ausweg nur die Argumentation mit dem Staat. So auch im Lissabon-Urteil des Bundesverfassungsgerichts, das...
Persistent link: https://www.econbiz.de/10010300751
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Der Europäische Gerichtshof EuGH als Bremsklotz einer effizienten und koordinierten Unternehmensbesteuerung in Europa?
Wenzel, Heinz-Dieter; Jilke, Jürgen - 2009
In der Europäischen Union gilt das in den einschlägigen EU-Verträgen kodifizierte Binnenmarktprinzip. Vor allem dann, wenn nationale Normen der Verwirklichung der EU-Ziele zuwiderlaufen können, wird den Mitgliedstaaten ein einheitliches und koordiniertes politisches Vorgehen abverlangt....
Persistent link: https://www.econbiz.de/10010300847