We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Aktiengesellschaft als Organgesellschaft.
- Abstract
The text deals with the question of the organizational integration of a stock corporation (AG) and refers to a judgment of the Federal Fiscal Court (BFH) dated July 7, 2011. It is stated that an organizational integration of a GmbH exists in the case of partial personnel interconnection through the management bodies. It is pointed out that this case law cannot be automatically transferred to an AG. The plaintiff has not sufficiently explained how they could enforce their right of instruction as members of the executive board of A-AG under company law. Various legal issues related to the Stock Corporation Act and the Value Added Tax Act are discussed, but these questions do not justify an appeal.
- Subjects
VALUE-added tax; PUBLIC companies; STOCKS (Finance); FEDERAL courts; CORPORATION law
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 9, p328
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730902