Shareholder resolutions piercing the articles of association in German limited liability company(GmbH) and stock corporation (AG)

股东决议穿透德国有限责任公司（GmbH）和股份公司（AG）的公司章程

• 批准号: 440372384
• 负责人: Privatdozent Dr. Moritz Pöschke
• 金额: --
• 依托单位: Lehrstuhl für BR, Bilanz- und Steuerrecht
• 依托单位国家: 德国
• 项目类别: Publication Grants
• 财政年份: 2020
• 资助国家: 德国
• 起止时间: 2019-12-31 至 无数据
• 项目状态: 未结题
• 来源: https://gepris.dfg.de/gepris/projekt/440372384?language=en
• 关键词: Shareholder; resolutions; piercing; articles; association

The book examines the legal concept of "Shareholder resolutions piercing the articles of association", which has been established in German company law for almost L00 years. ln principle, the concept refers to resolutions that deviate from the provisions of the articles in an individual case, but leave the articles unchanged for the future. However, the opinions in court decisions and legal literature on this legal figure are highly fragmented and there is great legal uncertainty in practice. The book, therefore, begins - after an introductory presentation of the topic and the usual explanations on the course of the presentation and the definition of the object of investigation - with a detailed presentation of the state of opinion. The connections between the individual opinions are emphasized and contradictions are pointed out. Subsequently, the work examines the content of resolutions piercing the articles of association in various constellations on the basis of the prevailing corporate law understanding of resolutions. As core thesis of the work, which is also supported by a historical comparison with the Weimarer Reichsverfassung and a comparative legal examination with Austrian law, it emerges that a resolution piercing the articles of association usually contains two parts: a resolution on the specific measure (i.e. the specific measure contrary to the articles of association for the individual case) and an amendment to the articles of association for the individual case, through which the resolution on the specific measure contrary to the articles of association is legitimized. ln the author's view, the validity of these two parts of the resolution must be assessed separately. The part of the resolution containing the specific measure can only be challenged by way of an Anfechtungsklage. The amendment of the articles of association for the individual case is in many cases valid under simplified conditions (compared to normal amendments to the articles of association), in particular the notarization of the resolution and the entry in the commercial register are often not required. On this basis, the work develops a dogmatically coherent and practically manageable concept of the overall subject. ln addition, the situation that that the Articles of Association contain so-called opening clauses according to which, in individual cases, the provisions of the Articles of Association may be deviated from by shareholders' resolution, is closely examined.

本书探讨了“股东决议穿透公司章程”的法律概念，这一概念已在德国公司法中确立了近100年。在原则上，这一概念是指在个别情况下偏离条款规定，但在未来保持条款不变的决议。然而，法院判决和法律文献中对这一法律人物的意见高度分散，在实践中存在很大的法律不确定性。因此，本书首先对专题作了介绍性介绍，然后对陈述的过程和调查对象的定义作了通常的解释，然后详细介绍了意见状况。强调了个人意见之间的联系，指出了矛盾。随后，根据现行公司法对决议的理解，这项工作审查了穿透各星座公司章程的决议的内容。作为这项工作的核心论点，它也得到了与魏玛尔宪法的历史比较和与奥地利法律的比较法律审查的支持，它表明，违反章程的决议通常包括两个部分：关于具体措施的决议(即针对个别情况的违反章程的具体措施)和针对个别情况的对章程的修正，通过该修正案，关于违反章程的具体措施的决议被合法化。提交人认为，必须分别评估决议的这两个部分的有效性。决议中包含具体措施的部分只能通过反垄断的方式提出质疑。在许多情况下，对个别案件的组织章程的修订在简化的条件下是有效的(与对组织章程的正常修订相比)，特别是决议的公证和商业登记簿的登记往往不是必需的。在此基础上，这项工作发展了一个教条式的连贯和实际可管理的整体主题的概念。此外，对公司章程中含有所谓的开幕条款的情况进行了仔细的调查，根据这些条款，在个别情况下，公司章程的规定可能会因股东决议而偏离。