Die Folgen der Nichtigkeit des Jahresabschlusses im Aktien- und GmbH-Recht
»The Consequences of the Nullity of Annual Financial Statements«: The thesis examines the consequences of the nullity of annual financial statements for a corporation and a limited liability company (GmbH) providing those affected by the nullity with security of action and planning. The cases in which the annual financial statement must be restated are identified and it is explained under which circumstances distributed profits must be repaid. In addition, the effect on subsequent financial statements is shown.
23001 A. 1. Auflage
172 Seiten
Hardcover
Erscheinungsdatum 22.03.2023
ISBN 9783428187881
Aileen Krämer studied law at the University of Trier from 2013 to 2018 focusing on »Commercial and Corporate Law«. She was a scholarship holder of the German Academic Scholarship Foundation. Afterwards, she worked as a research associate at the Chair of Civil Law, Business Law and Tax Law of Prof. Dr. Arnd Arnold. From 2021 to 2023, she completed her legal clerkship at the Regional Court of Stuttgart with stations at international commercial law firms in Stuttgart and New York City.