公司法

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I. 欧盟法

1. 基本原理

	Bericht der Hochrangigen Gruppe von Experten auf dem Gebiet des Gesellschaftsrechts über moderne gesellschaftsrechtliche Rahmenbedingungen in Europa
	Conference on European Company Law: the way forward in Brussels
	GRÜNBUCH Europäischer Corporate Governance-Rahmen
	Konsultation: Unabhängige Organmitglieder und Ausschüsse
	Mitteilung der Kommission über ein vereinfachtes Unternehmensumfeld in den Bereichen Gesellschaftsrecht, Rechnungslegung und Abschlussprüfung vom 10. Juli 2007, KOM(2007)394
	Modernising Company Law and Enhancing Corporate Governance in the European Union - A Plan to Move Forward 2003
	Modernising Company Law and Enhancing Corporate Governance in the European Union - A Plan to Move Forward 2012

2. 有效的指令和法规

(EU) Nr. 2018/519
2018/03/28 (D)
2018/04/03 (V)

Commission Regulation (EU) 2018/519 of 28 March 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 22 of the International Financial Reporting Interpretations Committee

(EU) Nr. 2018/498
2018/03/22 (D)
2018/03/26 (V)

Commission Regulation (EU) 2018/498 of 22 March 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9

(EU) Nr. 2018/400
2018/03/14 (D)
2018/03/15 (V)

Commission Regulation (EU) 2018/400 of 14 March 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 40

(EU) Nr. 2018/289
2018/02/26 (D)
2018/02/27 (V)

Commission Regulation (EU) 2018/289 of 26 February 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2 Share-based Payment

(EU) Nr. 2018/182
2018/02/07 (D)
2018/02/08 (V)

Commission Regulation (EU) 2018/182 of 7 February 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 28 and International Financial Reporting Standards 1 and 12

(EU) Nr. 2017/1990
2017/11/06 (D)
2017/11/09 (V)

Commission Regulation (EU) 2017/1990 of 6 November 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 7

(EU) Nr. 2017/1989
2017/11/06 (D)
2017/11/09 (V)

Commission Regulation (EU) 2017/1989 of 6 November 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 12

(EU) Nr. 2017/1988
2017/11/03 (D)
2017/11/09 (V)

Commission Regulation (EU) 2017/1988 of 3 November 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 4

(EU) Nr. 2017/1987
2017/10/31 (D)
2017/11/09 (V)

Commission Regulation (EU) 2017/1987 of 31 October 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15

(EU) Nr. 2017/1986
2017/10/31 (D)
2017/11/09 (V)

Commission Regulation (EU) 2017/1986 of 31 October 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16

2017/1132/EU
2017/06/14 (D)
2017/06/30 (V)

Directive of company law (

Details)

Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law

2017/828/EU
2017/05/17 (D)
2017/05/20 (V)

Directive (EU) 2017/828 of the European Parliament and of the Council of 17 May 2017 amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement

(EU) Nr. 2016/2067
2016/11/22 (D)
2016/11/29 (V)

Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9

(EU) Nr. 2016/1905
2016/09/22 (D)
2016/10/29 (V)

Commission Regulation (EU) 2016/1905 of 22 September 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15

(EU) Nr. 2016/1703
2016/09/22 (D)
2016/09/23 (V)

Commission Regulation (EU) 2016/1703 of 22 September 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 28

(EU) Nr. 2015/2441
2015/12/18 (D)
2015/12/23 (V)

Commission Regulation (EU) 2015/2441 of 18 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 27

(EU) Nr. 2015/2406
2015/12/18 (D)
2015/12/19 (V)

Commission Regulation (EU) 2015/2406 of 18 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 1

(EU) Nr. 2015/2343
2015/12/15 (D)
2015/12/16 (V)

Commission Regulation (EU) 2015/2343 of 15 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 5 and 7 and International Accounting Standards 19 and 34

(EU) Nr. 2015/2231
2015/12/02 (D)
2015/12/03 (V)

Commission Regulation (EU) 2015/2231 of 2 December 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 16 and 38

(EU) Nr. 2015/2173
2015/11/24 (D)
2015/11/25 (V)

Commission Regulation (EU) 2015/2173 of 24 November 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 11

(EU) Nr. 2015/2113
2015/11/23 (D)
2015/11/24 (V)

Commission Regulation (EU) 2015/2113 of 23 November 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 16 and 41

2015/1794/EU
2015/10/06 (D)
2015/10/08 (V)

Directive (EU) 2015/1794 of the European Parliament and of the Council of 6 October 2015 amending Directives 2008/94/EC, 2009/38/EC and 2002/14/EC of the European Parliament and of the Council, and Council Directives 98/59/EC and 2001/23/EC, as regards seafarers

(EU) Nr. 2015/28
2014/12/17 (D)
2015/01/09 (V)

Commission Regulation (EU) 2015/28 of 17 December 2014 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 2, 3 and 8 and International Accounting Standards 16, 24 and 38

(EU) Nr. 2015/29
2014/12/17 (D)
2015/01/09 (V)

Commission Regulation (EU) 2015/29 of 17 December 2014 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 19

(EU) Nr. 1361/2014
2014/12/18 (D)
2014/12/19 (V)

Commission Regulation (EU) No 1361/2014 of 18 December 2014 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 3 and 13 and International Accounting Standard 40

2014/102/EU
2014/11/07 (D)
2014/11/21 (V)

Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia

2014/95/EU
2014/10/22 (D)
2014/11/15 (V)

CSR-Directive (

Details)

Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups

(EU) Nr. 634/2014
2014/06/13 (D)
2014/06/14 (V)

Commission Regulation (EU) No 634/2014 of 13 June 2014 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 21 of the International Financial Reporting Interpretations Committee

(EU) Nr. 537/2014
2014/04/16 (D)
2014/05/27 (V)

Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC

2014/56/EU
2014/04/16 (D)
2014/05/27 (V)

Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

(EU) Nr. 258/2014
2014/04/03 (D)
2014/04/08 (V)

Regulation (EU) No 258/2014 of the European Parliament and of the Council of 3 April 2014 establishing a Union programme to support specific activities in the field of financial reporting and auditing for the period of 2014-20 and repealing Decision No 716/2009/EC

(EU) Nr. 1375/2013
2013/12/19 (D)
2013/12/20 (V)

Commission Regulation (EU) No 1375/2013 of 19 December 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39

(EU) Nr. 1374/2013
2013/12/19 (D)
2013/12/20 (V)

Commission Regulation (EU) No 1374/2013 of 19 December 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 36

(EU) Nr. 1174/2013
2013/11/20 (D)
2013/11/21 (V)

Commission Regulation (EU) No 1174/2013 of 20 November 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 27

2013/34/EU
2013/06/26 (D)
2013/06/29 (V)

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC

(EU) Nr. 517/2013
2013/05/13 (D)
2013/06/10 (V)

Council Regulation (EU) No 517/2013 of 13 May 2013 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, transport policy, energy, taxation, statistics, trans-European networks, judiciary and fundamental rights, justice, freedom and security, environment, customs union, external relations, foreign, security and defence policy and institutions, by reason of the accession of the Republic of Croatia

2013/24/EU
2013/05/13 (D)
2013/06/10 (V)

Council Directive 2013/24/EU of 13 May 2013 adapting certain directives in the field of company law, by reason of the accession of the Republic of Croatia

2013/13/EU
2013/05/13 (D)
2013/05/28 (V)

Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia

(EU) Nr. 313/2013
2013/04/04 (D)
2013/04/05 (V)

Commission Regulation (EU) No 313/2013 of 4 April 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Consolidated Financial Statements, Joint Arrangements and Disclosure of Interest in Other Entities: Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12)

(EU) Nr. 301/2013
2013/03/27 (D)
2013/03/28 (V)

Commission Regulation (EU) No 301/2013 of 27 March 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Annual Improvements to International Financial Reporting Standards, 2009-2011 Cycle

(EU) Nr. 183/2013
2013/03/04 (D)
2013/03/05 (V)

Commission Regulation (EU) No 183/2013 of 4 March 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 1

(EU) Nr. 1256/2012
2012/12/13 (D)
2012/12/29 (V)

Commission Regulation (EU) No 1256/2012 of 13 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 7 and International Accounting Standard 32

(EU) Nr. 1254/2012
2012/12/11 (D)
2012/12/29 (V)

Commission Regulation (EU) No 1254/2012 of 11 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 10, International Financial Reporting Standard 11, International Financial Reporting Standard 12, International Accounting Standard 27 (2011), and International Accounting Standard 28 (2011)

(EU) Nr. 1255/2012
2012/12/11 (D)
2012/12/29 (V)

Commission Regulation (EU) No 1255/2012 of 11 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 12, International Financial Reporting Standards 1 and 13, and Interpretation 20 of the International Financial Reporting Interpretations Committee

(EU) Nr. 475/2012
2012/06/05 (D)
2012/06/06 (V)

Commission Regulation (EU) No 475/2012 of 5 June 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19

(EU) Nr. 1205/2011
2011/11/22 (D)
2011/11/23 (V)

Commission Regulation (EU) No 1205/2011 of 22 November 2011 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 7

(EU) Nr. 149/2011
2011/02/18 (D)
2011/02/19 (V)

Commission Regulation (EU) No 149/2011 of 18 February 2011 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs)

(EU) Nr. 662/2010
2010/07/23 (D)
2010/07/24 (V)

Commission Regulation (EU) No 662/2010 of 23 July 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 19 and International Financial Reporting Standard (IFRS) 1

(EU) Nr. 632/2010
2010/07/19 (D)
2010/07/20 (V)

Commission Regulation (EU) No 632/2010 of 19 July 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 24 and International Financial Reporting Standard (IFRS)

(EU) Nr. 633/2010
2010/07/19 (D)
2010/07/20 (V)

Commission Regulation (EU) No 633/2010 of 19 July 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 14

(EU) Nr. 574/2010
2010/06/30 (D)
2010/07/01 (V)

Commission Regulation (EU) No 574/2010 of 30 June 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 1 and IFRS 7

(EU) Nr. 550/2010
2010/06/23 (D)
2010/06/24 (V)

Commission Regulation (EU) No 550/2010 of 23 June 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 1

(EU) Nr. 243/2010
2010/03/23 (D)
2010/03/24 (V)

Commission Regulation (EU) No 243/2010 of 23 March 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs)

(EU) Nr. 244/2010
2010/03/23 (D)
2010/03/24 (V)

Commission Regulation (EU) No 244/2010 of 23 March 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2

(EG) Nr. 1293/2009
2009/12/23 (D)
2009/12/24 (V)

Commission Regulation (EU) No 1293/2009 of 23 December 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32

(EG) Nr. 1164/2009
2009/11/27 (D)
2009/12/01 (V)

Commission Regulation (EC) No 1164/2009 of 27 November 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 18

(EG) Nr. 1165/2009
2009/11/27 (D)
2009/12/01 (V)

Commission Regulation (EC) No 1165/2009 of 27 November 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 4 and IFRS 7

(EG) Nr. 1171/2009
2009/11/30 (D)
2009/12/01 (V)

Commission Regulation (EC) No 1171/2009 of 30 November 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 9 and International Accounting Standard (IAS) 39

(EG) Nr. 1142/2009
2009/11/26 (D)
2009/11/27 (V)

Commission Regulation (EC) No 1142/2009 of 26 November 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 17

(EG) Nr. 1136/2009
2009/11/25 (D)
2009/11/26 (V)

Commission Regulation (EC) No 1136/2009 of 25 November 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 1

2009/133/EG
2009/10/19 (D)
2009/11/25 (V)

Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States

2009/102/EG
2009/09/16 (D)
2009/10/01 (V)

Directive 2009/102/EC of the European Parliament and of the Council of 16 September 2009 in the area of company law on single-member private limited liability companies

(EG) Nr. 839/2009
2009/09/15 (D)
2009/09/16 (V)

Commission Regulation (EC) No 839/2009 of 15 September 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39

(EG) Nr. 824/2009
2009/09/09 (D)
2009/09/10 (V)

Commission Regulation (EC) No 824/2009 of 9 September 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7

(EG) Nr. 636/2009
2009/07/22 (D)
2009/07/23 (V)

Commission Regulation (EC) No 636/2009 of 22 July 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committees (IFRIC) Interpretation 15

2009/49/EG
2009/06/18 (D)
2009/06/26 (V)

Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts

(EG) Nr. 494/2009
2009/06/03 (D)
2009/06/12 (V)

Commission Regulation (EC) No 494/2009 of 3 June 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 27

(EG) Nr. 495/2009
2009/06/03 (D)
2009/06/12 (V)

Commission Regulation (EC) No 495/2009 of 3 June 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 3

(EG) Nr. 460/2009
2009/06/04 (D)
2009/06/05 (V)

Commission Regulation (EC) No 460/2009 of 4 June 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committees (IFRIC) Interpretation 16

2009/38/EG
2009/05/06 (D)
2009/05/16 (V)

Directive 2009/38/EC of the European Parliament and of the Council of 6 May 2009 on the establishment of a European Works Council or a procedure in Community-scale undertakings and Community-scale groups of undertakings for the purposes of informing and consulting employees

2009/384/EG
2009/04/30 (D)
2009/05/15 (V)

Commission Recommendation 2009/384/EC of 30 April 2009 on remuneration policies in the financial services sector

2009/385/EG
2009/04/30 (D)
2009/05/15 (V)

Commission recommendation of 30 April 2009 complementing Recommendations 2004/913/EC and 2005/162/EC as regards the regime for the remuneration of directors of listed companies

(EG) Nr. 254/2009
2009/03/25 (D)
2009/03/26 (V)

Commission Regulation (EC) No 254/2009 of 25 March 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 12

(EG) Nr. 69/2009
2009/01/23 (D)
2009/01/24 (V)

Commission Regulation (EC) No 69/2009 of 23 January 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards amendments to International Financial Reporting Standard (IFRS) 1 and International Accounting Standard (IAS) 27

(EG) Nr. 70/2009
2009/01/23 (D)
2009/01/24 (V)

Commission Regulation (EC) No 70/2009 of 23 January 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs)

(EG) Nr. 53/2009
2009/01/21 (D)
2009/01/22 (V)

Commission Regulation (EC) No 53/2009 of 21 January 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32 and IAS 1

(EG) Nr. 1274/2008
2008/12/17 (D)
2008/12/18 (V)

Commission Regulation (EC) No 1274/2008 of 17 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1

(EG) Nr. 1260/2008
2008/12/10 (D)
2008/12/17 (V)

Commission Regulation (EC) No 1260/2008 of 10 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 23

(EG) Nr. 1261/2008
2008/12/16 (D)
2008/12/17 (V)

Commission Regulation (EC) No 1261/2008 of 16 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2

(EG) Nr. 1262/2008
2008/12/16 (D)
2008/12/17 (V)

Commission Regulation (EC) No 1262/2008 of 16 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committees (IFRIC) Interpretation 13

(EG) Nr. 1263/2008
2017/12/16 (D)
2008/12/17 (V)

Commission Regulation (EC) No 1263/2008 of 16 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretation Committee's (IFRIC) Interpretation 14

(EG) Nr. 1126/2008
2008/11/03 (D)
2008/11/29 (V)

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council

2008/358/EG
2008/04/25 (D)
2008/05/07 (V)

Commission Decision of 25 April 2008 amending Decision 2005/380/EC establishing a group of non-governmental experts on corporate governance and company law

(EG) Nr. 297/2008
2008/03/11 (D)
2008/04/09 (V)

Regulation (EC) No 297/2008 of the European Parliament and of the Council of 11 March 2008 amending Regulation (EC) No 1606/2002 on the application of international accounting standards, as regards the implementing powers conferred on the Commission

2008/30/EG
2008/03/11 (D)
2008/03/20 (V)

Directive 2008/30/EC of the European Parliament and of the Council of 11 March 2008 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, as regards the implementing powers conferred on the Commission

2007/36/EG
2007/07/11 (D)
2007/07/14 (V)

Directive 2007/36/EC of the European Parliament and of the Council of 11 July 2007 on the exercise of certain rights of shareholders in listed companies

2006/46/EG
2006/06/14 (D)
2006/08/16 (V)

Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings

2006/43/EG
2006/05/17 (D)
2006/06/09 (V)

Audit Directive (

Details)

Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC

2005/380/EG
2005/04/28 (D)
2005/05/19 (V)

Commission Decision 2005/380/EC of 28 April 2005 establishing a group of non-governmental experts on corporate governance and company law

2005/162/EG
2005/02/15 (D)
2005/02/25 (V)

Recommendation of the Commission on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board

2004/913/EG
2004/12/14 (D)
2004/12/29 (V)

Commission recommendation of 14 December 2004 fostering an appropriate regime for the remuneration of directors of listed companies

2004/25/EG
2004/04/21 (D)
2004/04/30 (V)

Directive 2004/25/EC of the European Parliament and of the Council of 21 april 2004 on takeover bids

(EG) Nr. 1435/2003
2003/07/22 (D)
2003/08/18 (V)

Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)

2003/72/EG
2003/07/22 (D)
2003/08/18 (V)

Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees

2003/51/EG
2003/06/18 (D)
2003/07/17 (V)

Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings

2003/49/EG
2003/06/03 (D)
2003/06/26 (V)

Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

2003/38/EG
2003/05/13 (D)
2003/05/15 (V)

Council Directive 2003/38/EC of 13 May 2003 amending Directive 78/660/EEC on the annual accounts of certain types of companies as regards amounts expressed in euro

(EG) Nr. 1606/2002
2002/07/19 (D)
2002/09/11 (V)

Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards

(EG) Nr. 1606/2002
2002/07/19 (D)
2002/09/11 (V)

Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards

(EG) Nr. 2157/2001
2001/10/08 (D)
2001/11/10 (V)

Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)

2001/86/EG
2001/10/08 (D)
2001/11/10 (V)

Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees

3. 保留

保留

Council Directive on a common system of financial transaction tax and amending Directive 2008/7/EC

保留

Proposal for a Directive of the European Parliament and of the Council amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions

保留

Proposal for a Directive of the European Parliament and of the Council amending Directive 2014/59/EU on loss-absorbing and recapitalisation capacity of credit institutions and investment firms and amending Directive 98/26/EC, Directive 2002/47/EC, Directive 2012/30/EU, Directive 2011/35/EU, Directive 2005/56/EC, Directive 2004/25/EC and Directive 2007/36/EC

保留

Proposal for a Directive of the European Parliament and of the Council on single-member private limited liability companies

4. 废除的指令和法规

2012/30/EU
2012/10/25 (D)
2012/11/14 (V)

Directive 2012/30/EU of the European Parliament and of the Council of 25 October 2012 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty on the Functioning of the European Union, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent

2012/17/EU
2012/06/13 (D)
2012/06/16 (V)

Directive of the European Parliament and of the council amending Directives 89/666/EEC, 2005/56/EC and 2009/101/EC as regards the interconnection of central, commercial and companies registers

2012/6/EU
2012/03/14 (D)
2012/03/21 (V)

Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities

2011/35/EU
2011/04/05 (D)
2011/04/29 (V)

Directive 2011/35/EU of the European Parliament and of the Council of 5 April 2011 concerning mergers of public limited liability companies

2010/76/EU
2010/11/24 (D)
2010/12/14 (V)

CRD III (

Details)

Directive 2010/76/EU of the European Parliament and of the Council of 24 November 2010 amending Directives 2006/48/EC and 2006/49/EC as regards capital requirements for the trading book and for re-securitisations, and the supervisory review of remuneration policies

2009/109/EG
2009/09/16 (D)
2009/10/02 (V)

Directive 2009/109/EC of the European Parliament and of the Council of 16 September 2009 amending Council Directives 77/91/EEC, 78/855/EEC and 82/891/EEC, and Directive 2005/56/EC as regards reporting and documentation requirements in the case of mergers and divisions

2009/101/EG
2009/09/16 (D)
2009/10/01 (V)

Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent

(EG) Nr. 1358/2007
2007/11/21 (D)
2007/11/22 (V)

Commission Regulation (EC) No 1358/2007 of 21 November 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 8

2007/63/EG
2007/11/13 (D)
2007/11/17 (V)

Directive 2007/63/EC of the European Parliament and of the Council of 13 November 2007 amending Council Directives 78/855/EEC and 82/891/EEC as regards the requirement of an independent experts report on the occasion of merger or division of public limited liability companies

(EG) Nr. 610/2007
2017/06/01 (D)
2007/06/02 (V)

Commission Regulation (EC) No 610/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committees (IFRIC) Interpretation 10

(EG) Nr. 611/2007
2007/06/01 (D)
2007/06/02 (V)

Commission Regulation (EC) No 611/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committees (IFRIC) Interpretation 11

(EG) Nr. 1791/2006
2006/11/20 (D)
2006/12/20 (V)

Council Regulation (EC) No 1791/2006 of 20 November 2006 adapting certain Regulations and Decisions in the fields of free movement of goods, freedom of movement of persons, company law, competition policy, agriculture (including veterinary and phytosanitary legislation), transport policy, taxation, statistics, energy, environment, cooperation in the fields of justice and home affairs, customs union, external relations, common foreign and security policy and institutions, by reason of the accession of Bulgaria and Romania

2006/68/EG
2006/09/06 (D)
2006/09/25 (V)

Directive 2006/68/EC of the European Parliament and of the Council of 6 September 2006 amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the maintenance and alteration of their capital

(EG) Nr. 1329/2006
2006/09/08 (D)
2006/09/09 (V)

Commission Regulation (EC) No 1329/2006 of 8 September 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the International Financial Reporting Interpretations Committee's (IFRIC's) Interpretations 8 and 9

(EG) Nr. 708/2006
2006/05/08 (D)
2006/05/09 (V)

Commission Regulation (EC) No 708/2006 of 8 May 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committees (IFRIC) Interpretation 7

(EG) Nr. 108/2006
2006/01/11 (D)
2006/01/27 (V)

Commission Regulation (EC) No 108/2006 of 11 January 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRS) 1, 4, 6 and 7, International Accounting Standards (IAS) 1, 14, 17, 32, 33, and 39, International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 6

(EG) Nr. 2106/2005
2005/12/21 (D)
2005/12/22 (V)

Commission Regulation (EC) No 2106/2005 of 21 December 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards International Accounting Standard (IAS) 39

2005/56/EG
2005/10/26 (D)
2005/11/25 (V)

Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies

(EG) Nr. 1910/2005
2005/11/08 (D)
2005/11/24 (V)

Commission Regulation (EC) No 1910/2005 of 8 November 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards International Financial Reporting Standard 1 and 6, IASs 1, 16, 19, 24, 38, and 39, International Financial Reporting Interpretations Committees Interpretations 4 and 5

(EG) Nr. 1864/2005
2005/11/15 (D)
2005/11/16 (V)

Commission Regulation (EC) No 1864/2005 of 15 November 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards International Financial Reporting Standard No 1 and International Accounting Standards Nos. 32 and 39

(EG) Nr. 1751/2005
2005/10/25 (D)
2005/10/26 (V)

Commission Regulation (EC) No 1751/2005 of 25 October 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRS 1, IAS 39 and SIC 12

(EG) Nr. 1073/2005
2005/07/07 (D)
2005/07/08 (V)

Commission Regulation (EC) No 1073/2005 of 7 July 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRIC 2

(EG) Nr. 211/2005
2005/02/04 (D)
2005/02/11 (V)

Commission Regulation (EC) No 211/2005 of 4 February 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRS) 1 and 2 and International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39

(EG) Nr. 2236/2004
2004/12/29 (D)
2004/12/31 (V)

Commission Regulation (EC) No 2236/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22, 28 and 32Text with EEA relevance

(EG) Nr. 2237/2004
2004/12/29 (D)
2004/12/31 (V)

Commission Regulation (EC) No 2237/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IAS No 32 and IFRIC 1Text with EEA relevance

(EG) Nr. 2238/2004
2004/12/29 (D)
2004/12/31 (V)

Commission Regulation (EC) No 2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33Text with EEA relevance

(EG) Nr. 2086/2004
2004/11/19 (D)
2004/12/09 (V)

Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39Text with EEA relevance

(EG) Nr. 707/2004
2004/04/06 (D)
2004/04/17 (V)

Commission Regulation (EC) No 707/2004 of 6 April 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council

(EG) Nr. 1725/2003
2003/09/29 (D)
2003/10/13 (V)

Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council

2003/58/EG
2003/07/15 (D)
2003/09/04 (V)

Directive 2003/58/EC of the European Parliament and of the Council of 15 July 2003 amending Council Directive 68/151/EEC, as regards disclosure requirements in respect of certain types of companies

89/667/EWG
1989/12/21 (D)
1989/12/30 (V)

Twelfth Council Company Law Directive 89/667/EEC of 21 December 1989 on single-member private limited-liability companies

89/666/EWG
1989/12/21 (D)
1989/12/30 (V)

Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State

84/253/EWG
1984/04/10 (D)
1984/04/13 (V)

Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents

83/349/EWG
1983/06/13 (D)
1983/07/18 (V)

Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts

82/891/EWG
1982/12/17 (D)
1982/12/31 (V)

Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies

78/855/EWG
1978/10/09 (D)
1978/10/20 (V)

Third Council Directive 78/855/EEC of 9 October 1978 based on Article 54 (3) (g) of the Treaty concerning mergers of public limited liability companies

78/660/EWG
1978/07/25 (D)
1978/08/14 (V)

Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies

77/91/EWG
1976/12/13 (D)
1977/01/31 (V)

Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent

68/151/EWG
1968/03/09 (D)
1968/03/14 (V)

First Council Directive 68/151/EEC of 9 March 1968 on co-ordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community

II. 德国法律

1. 基本法

	Deutscher Corporate Governance Kodex
	Koalitionsvertrag zwischen CDU, CSU und FDP - Wachstum, Bildung, Zusammenhalt, 17. Legislaturperiode

2. 法律

a) 生效中的法律

2017/07/17 (B) 2017/07/21 (V)	AktG
2017/04/11 (B) 2017/04/18 (V)	AktGEG
2013/04/20 (B) 2013/04/24 (V)	BetrVG
2017/06/23 (B) 2017/06/24 (V)	BörsG
2011/12/07 (B) 2011/12/15 (V)	EBRG
2016/05/10 (B) 2016/05/17 (V)	EGGmbHG
2017/04/11 (B) 2017/04/18 (V)	EGHGB
2017/04/11 (B) 2017/04/18 (V)	GenG
2014/12/10 (B) 2014/12/18 (V)	GenRegV
2017/07/17 (B) 2017/07/21 (V)	GmbHG
2017/07/18 (B) 2017/07/28 (V)	HGB
2015/04/01 (B) 2015/04/10 (V)	HRV
2015/12/22 (B) 2015/12/30 (V)	PartGG
2017/04/11 (B) 2017/04/18 (V)	PublG
2011/06/22 (B) 2011/06/25 (V)	REIT-Gesetz
2016/05/10 (B) 2016/05/17 (V)	SCE-Ausführungsgesetz
2006/08/14 (B) 2006/08/17 (V)	SCE-Beteiligungsgesetz
2016/05/10 (B) 2016/05/17 (V)	SE-Ausführungsgesetz
2013/07/23 (B) 2013/07/29 (V)	SpruchG
2013/08/28 (B) 2013/09/03 (V)	UBGG
2017/07/17 (B) 2017/07/21 (V)	UmwG
2017/10/30 (B) 2017/11/08 (V)	WPO
2017/06/23 (B) 2017/06/24 (V)	WpÜG

3. 法律条文

a) 生效中的法律条文

2018/01/16 (B) 2018/01/23 (V)	Verordnung zur Änderung der Prüfungsberichtsverordnung
2017/10/30 (B) 2017/11/08 (V)	Gesetz zur Neuregelung des Schutzes von Geheimnissen bei der Mitwirkung Dritter an der Berufsausübung schweigepflichtiger Personen
2017/04/11 (B) 2017/04/18 (V)	CSR-Richtlinie-Umsetzungsgesetz
2016/05/10 (B) 2016/05/17 (V)	AReG
2016/03/31 (B) 2016/04/05 (V)	APAReG
2015/12/22 (B) 2015/12/30 (V)	Aktienrechtsnovelle 2016
2015/07/17 (B) 2015/07/22 (V)	BilRUG
2013/10/04 (B) 2013/10/09 (V)	Gesetz zur Änderung des Handelsgesetzbuchs
2013/07/15 (B) 2013/07/18 (V)	PartG mbB
2013/04/20 (B) 2013/04/24 (V)	Gesetz zur Umsetzung des Seearbeitsübereinkommens 2006 der Internationalen Arbeitsorganisation
2012/12/20 (B) 2012/12/27 (V)	Kleinstkapitalgesellschaften-Bilanzrechtsänderungsgesetz
2012/12/05 (B) 2012/12/11 (V)	Gesetz zur Änderung der Gewerbeordnung und anderer Gesetze
2011/12/07 (B) 2011/12/15 (V)	Bekanntmachung der Neufassung des Europäische Betriebsräte-Gesetzes
2011/07/11 (B) 2011/07/14 (V)	Drittes Gesetz zur Änderung des Umwandlungsgesetzes
2011/06/14 (B) 2011/06/17 (V)	EBRG-ÄndG
2011/03/01 (B) 2011/03/08 (V)	Gesetz zur Umsetzung der zweiten E-Geld-Richtlinie
2010/07/21 (B) 2010/07/26 (V)	Gesetz über die aufsichtsrechtlichen Anforderungen an die Vergütungssysteme von Instituten und Versicherungsunternehmen
2009/07/30 (B) 2009/08/04 (V)	ARUG
2009/07/31 (B) 2009/08/04 (V)	VorstAG
2009/07/17 (B) 2009/07/22 (V)	Fortentwicklung Finanzmarktstabilisierung
2009/05/25 (B) 2009/05/28 (V)	BilMoG
2009/03/07 (B) 2009/03/11 (V)	Gesetz zur steuerlichen Förderung der Mitarbeiterkapitalbeteiligung
2008/10/23 (B) 2008/10/28 (V)	MoMiG
2008/10/17 (B) 2008/10/17 (V)	Finanzmarktstabilisierungsgesetz / FMStG
2008/08/12 (B) 2008/08/18 (V)	Risikobegrenzungsgesetz
2008/08/12 (B) 2008/08/18 (V)	MoRaKG
2007/09/07 (B) 2007/09/13 (V)	Zweites Gesetz zum Abbau bürokratischer Hemmnisse insbesondere in der mittelständischen Wirtschaft
2007/05/28 (B) 2007/06/01 (V)	Gesetz zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen
2007/02/26 (B) 2007/03/05 (V)	Unternehmensregisterverordnung
2006/11/10 (B) 2006/11/15 (V)	EHUG
2006/08/14 (B) 2006/08/17 (V)	Gesetz zur Einführung der Europäischen Genossenschaft und zur Änderung des Genossenschaftsrechts
2006/07/08 (B) 2006/07/13 (V)	Übernahmerichtlinie-Umsetzungsgesetz
2005/09/22 (B) 2005/09/27 (V)	UMAG
2005/08/03 (B) 2005/08/10 (V)	VorstOG
2004/12/22 (B) 2004/12/28 (V)	SEEG
2004/12/15 (B) 2004/12/20 (V)	Bilanzkontrollgesetz
2004/12/04 (B) 2004/12/09 (V)	BilReG
2003/06/12 (B) 2003/06/17 (V)	SpVerfNeuOG
2002/08/22 (B) 2002/08/29 (V)	Gesetz zur Ausführung des Zweiten Protokolls vom 19. Juni 1997 zum Übereinkommen über den Schutz der finanziellen Interessen der Europäischen Gemeinschaften, der Gemeinsamen Maßnahme betreffend die Bestechung im privaten Sektor vom 22. Dezember 1998 und des Rahmenbeschlusses vom 29. Mai 2000 über die Verstärkung des mit strafrechtlichen und anderen Sanktionen bewehrten Schutzes gegen Geldfälschung im Hinblick auf die Einführung des Euro
2001/12/27 (B) 2001/12/31 (V)	Einführung der Verordnung über den Inhalt der Angebotsunterlage, die Gegenleistung bei Übernahmeangeboten und Pflichtangeboten und die Befreiung von der Verpflichtung zur Veröffentlichung und zur Abgabe eines Angebots
2001/12/20 (B) 2001/12/22 (V)	Gesetz zur Regelung von öffentlichen Angeboten zum Erwerb von Wertpapieren und von Unternehmensübernahmen,
1999/12/08 (B) 1999/12/10 (V)	Gesetz zur Änderung insolvenzrechtlicher und kreditwesenrechtlicher Vorschriften
1998/03/24 (B) 1998/03/27 (V)	3. FFG
1997/10/22 (B) 1997/10/28 (V)	HarmonisierungsG
1997/10/22 (B) 1997/10/28 (V)	Begleitgesetz zum Gesetz zur Umsetzung von EG-Richtlinien zur Harmonisierung bank- und wertpapierrechtlicher Vorschriften
1996/10/28 (B) 1996/10/31 (V)	EBRG
1994/10/28 (B) 1994/11/08 (V)	UmwBerG
1994/10/05 (B) 1994/10/18 (V)	EGInsO
1994/07/26 (B) 1994/07/30 (V)	2. FFG
1976/05/04 (B) 1976/05/08 (V)	Mitbestimmungsgesetz, MitbestG
1975/08/20 (B) 1975/08/23 (V)	Gesetz zur Änderung der Wirtschaftsprüferordnung und anderer Gesetze

(B) 决定 | (V) 公告 | (I) 生效

b) 计划中的法律

Entwurf eines Vierten Gesetzes zur Änderung des Umwandlungsgesetzes

(B) 决定 | (V) 公告 | (I) 生效

c) 被废除的法律条文

1968/05/24 (B) 1968/05/30 (V)	EGOWiG
1998/06/22 (B) 1998/06/26 (V)	Handelsrechtsreformgesetz

(B) 决定 | (V) 公告 | (I) 生效

III. 法院判决(目录)

1. Important judgments

ECJ
2017/07/18

Right to vote and to stand as a candidate in election of workers' representatives to the supervisory board no violation of Article 45 TFEU.

(Erzberger vs. TUI)

C-566/15
= EuGH C-566/15; ECLI:EU:C:2017:562

a) Daimler-Jurisprudence

Federal Supreme Court 2013/04/23		II ZB 7/09 = ZIP 2013, 1165-1170; DB 2013, 1350-1355; BB 2013, 1483-1488; WM 2013, 1171-1177;
Federal Supreme Court 2010/11/22		II ZB 7/09 = DB 2011, 45-48; WM 2011, 14-17; ZIP 2011, 72-75; NJW 2011, 309-312; MDR 2011, 114-116; NZG 2011, 109-112; AG 2011, 84-87; ZBB 2011, 72-76; BB 2011, 523-526; EuZW 2011, 154-157; DStR 2011, 323-326
Regional Appeal Court Frankfurt 2009/02/12		2 Ss-OWi 514/08, 2 Ss OWi 514/08 = NJW 2009, 1520-1521; ZIP 2009, 563-565; WM 2009, 647-649; DB 2009, 836-838; NZG 2009, 391-392; AG 2009, 414-416; NStZ 2009, 646-647; wistra 2009, 287-288
Circuit Court Stuttgart 2008/09/10		21 O 408/05 = ZIP 2008, 2175-2182; NZG 2008, 954-960
Federal Supreme Court 2008/02/25		II ZB 9/07 = DStR 2008, 680-684; WM 2008, 641-645; ZIP 2008, 639-643; BB 2008, 855-857; NJW-RR 2008, 865-868
Regional Appeal Court Stuttgart 2007/02/15		901 Kap 1/06 = ZIP 2007, 481-487; BB 2007, 565-572; WM 2007, 595-603; NZG 2007, 352-359; OLGR Stuttgart 2007, 671-674; AG 2007, 250-255
Circuit Court Stuttgart 2006/07/20		21 O 408/05 = BeckRS 2009, 13166
Circuit Court Stuttgart 2006/07/03		21 O 408/05 = ZIP 2006, 1731-1733; ZBB 2006, 396

b) Porsche-Jurisprudence

ECJ 2013/10/22	European Comission/Federal Republic of Germany - Volkswagen Law II	Case C-95/12, ECLI:EU:C:2013:676 = ZIP 2013, 2103-2105
Federal Supreme Court 2012/11/06		II ZR 111/12 = ZIP 2012, 2438-2439
Regional Appeal Court Stuttgart 2012/02/29		20 U 3/11 = ZIP 2012, 625-636; AG 2012, 298-304; Der Konzern 2012, 350-371; GWR 2012, 156
Circuit Court Stuttgart 2011/05/17		31 O 30/10 KfH
Regional Appeal Court Stuttgart 2010/11/17		20 U 2/10 = AG 2011, 93-99; ZIP 2010, 2349-2550
Circuit Court Stuttgart 2010/05/28		31 O 56/09 KfH = Der Konzern 2010, 379
ECJ 2007/10/23	European Comission/Federal Republic of Germany - Volkswagen Law I	Case C-112/05, ECLI:EU:C:2007:623 = ECR 2007, I-8995-9044 = NJW 2007, 3481-3486

2. Judgments on the German Stock Corporation Act (Aktiengesetz)

ECJ 2013/12/19		Case C-174/12, ECLI:EU:C:2014:325 = AG 2014, 121-125; EuZW 2014, 223-227; NZG 2014, 215-219; ZIP 2014, 121-125
Federal Supreme Court 2013/10/08		II ZB 26/12 = BB 2013, 3022; BKR 2014, 29; NJW 2014, 146; NZG 2013, 1342; ZIP 2013, 2254; JZ 2014, 145; AG 2013, 877

a) Corporation

Circuit Court München I 2012/02/23		5 HK O 12377/09, 5 HKO 12377/09 = AG 2012, 423-427; WM 2012, 1543-1553
Federal Supreme Court 2011/07/12		II ZR 58/10 = NZG 2011, 950-951; AG 2011, 702-703
Federal Supreme Court 2011/06/28		II ZB 2/10 = AG 2011, 590-591; ZIP 2011, 1708-1709
Federal Supreme Court 2010/06/21	Anforderungen an einen ordnungsgemäßen Bericht des Aufsichtsrats (Aufsichtsratsbericht)	II ZR 24/09 = DB 2010, 1697-1702; ZIP 2010, 1437-1442; DStR 2010, 1681-1686; WM 2010, 1502-1507; NZG 2010, 943-947; AG 2010, 632-637; NJW-RR 2010, 1339-1343; ZMR 2010, 972-973; DNotZ 2011, 138-142
Circuit Court München 2010/04/08	Vorlageverfahren an den EuGH zur Vorabentscheidung: Wirksamkeit der Übernahme der Hypo Real Estate durch den Bund	5 HK O 12377/09, 5 HKO 12377/09 = ZIP 2010, 779-786; AG 2010, 378-384; NZG 2010, 749-750; ZIP 2012, 674-680; EuZW 2010, 637-639
Circuit Court Hannover 2010/03/17	Anfechtbarkeit einer Aufsichtsratswahl aufgrund eines dauerhaften Interessenkonflikts bei einigen der gewählten Mitglieder	23 O 124/09 = ZIP 2010, 833-839; AG 2010, 459-464; NZG 2010, 744-749; BB 2010, 437-448; Der Konzern 2010, 437-448
Regional Appeal Court München 2010/03/03	Keine Anfechtungsbefugnis eines durch Squeeze Out ausgeschlossenen Aktionärs gegen einen danach ergangenen Hauptversammlungsbeschluss (HVB/UniCredito)	7 U 4744/09 = ZIP 2010, 725-729; NZG 2010, 503-506; AG 2010, 673-677
Regional Appeal Court Köln 2010/02/22	Handelsregisterverfahren: Eintragungsfähigkeit einer GmbH aufgrund eines Forstestzungsbeschlusses nach rechtskräftiger Ablehnung der Eröffnung des Insolvenzverfahrens mangels Masse	2 Wx 18/10, I-2 Wx 18/10 = DB 2010, 839-840; DStR 2010, 820; ZInsO 2010, 682-684; NZI 2010, 409-411; NZG 2010, 507-509; ZIP 2010, 1183-1185; GmbHR 2010, 710-712; RNotZ 2010, 414-416; MDR 2010, 879-880; FGPrax 2010, 200-201; NotBZ 2010, 346-348
Federal Supreme Court 2010/02/01	Keine verdeckte Sacheinlage durch die Bezahlung von Beratungsleistungen vor Leistung der Einlage (EUROBIKE)	II ZR 173/08 = BGHZ 184, 158-168; NSW AktG § 27; NSW AktG § 205; ZIP 2010, 423-426; DB 2010, 550-553; WM 2010, 467-469; DStR 2010, 560-563; BB 2010, 658-661; ZInsO 2010, 524-527; AG 2010, 246-249; ZNotP 2010, 147-150; NZI 2010, 269-272; NZG 2010, 343-346; GmbHR 2010, 421-424; Der Konzern 2010, 176-179; MDR 2010, 642-643; NJW 2010, 1747-1749; InsVZ 2010, 223-227; DNotZ 2010, 456-462; DZWIR 2010, 215-217; JZ 2011, 50-53
Regional Appeal Court Stuttgart 2009/12/18	Ermittlung der Abfindung der außenstehenden Aktionäre bei Gewinnabführungs- und Beherrschungsvertrag	20 W 2/08 = ZIP 2010, 274-280; WM 2010, 654-660; AG 2010, 513-516
Regional Appeal Court Düsseldorf 2009/12/09		I-6 W 45/09 = ZIP 2010, 28-34; AG 2010, 126-130; CCZ 2010, 117-120
Federal Supreme Court 2009/11/04	Schriftform des Mietvertrags bei Vertragsschluss durch eine AG	XII ZR 86/07 = BGHZ 183, 67-73; NSW BGB § 550; EBE/BGH 2009, 419-420; ZIP 2010, 185-187; Grundeigentum 2010, 53-54; NZG 2010, 105-107; MDR 2010, 133-134; NZM 2010, 82-83; DStR 2010, 282-284; ZfIR 2010, 139-141; WM 2010, 428-429; AG 2010, 162-163; ZMR 2010, 280-281; MietPrax-AK § 550 BGB Nr 29; NJW 2010, 1453-1454
Regional Appeal Court Stuttgart 2009/10/19	Freigabeverfahren: (Un-)Vereinbarkeit des § 319 VI S. 3 Nr. 2 AktG mit dem Gebot der Normenklarheit und -bestimmtheit und der Eigentumsgarantie	20 AR (Freig) 1/09 = ZIP 2009, 2337-2339; Der Konzern 2009, 621-624; NZG 2010, 27-29; AG 2010, 89-91
Regional Appeal Court Köln 2009/10/08	Wegfall von Ausgleichszahlungen durch Barabfindung aufgrund eines Squeeze-out	18 U 57/09 = NZG 2010, 225-226; ZIP 2010, 519-522; AG 2010, 336-338
Regional Appeal Court Frankfurt 2009/10/08	Einfluss des Spruchverfahrens auf die Annahmefrist für das im Rahmen eines regulären Delisting gemachte befristete Pflichtangebot	15 U 125/08 = ZIP 2010, 370-372; NZG 2010, 307-309; AG 2010, 332-334
Regional Appeal Court Frankfurt 2009/08/26	Wirksamkeit von Squeeze-out, Beherrschungs- und Gewinnabführungsvertrag und Bestehen eines aktienrechtlichen Ausgleichsanspruchs	23 U 69/08 = DB 2009, 2200-2206; NZG 2010, 389-391; AG 2010, 368-376
Federal Supreme Court 2006/09/18	Isolierter Zinsanspruch des Aktionärs auf angemessene Gegenleistung für Aktien wegen der Zurechnung von Stimmrechten bei der Wahl des Aufsichtsratsvorsitzenden aus der Mitte des Aufsichtsrates (WMF)	II ZR 137/05 = BGHZ 169, 98-109; BB 2006, 2432-2435; BKR 2006, 496-499; DStR 2006, 2041-2045; NJW-RR 2007, 1179-1182; NZG 2006, 945-948; AG 2006, 883-887; DB 2006, 2452-2456; ZIP 2006, 2077-2080; WM 2006, 2080-2084; Der Konzern 2006, 763-766; JZ 2007, 311-314; ZGR 2007, 440-441
Federal Supreme Court 2005/05/09	Persönliche Haftung der Vorstandsmitglieder einer AG sowie der AG selbst wegen sittenwidriger Schädigung durch fehlerhafte Ad-hoc-Mitteilungen	II ZR 287/02 = BGHReport 2005, 1260-1262; BB 2005, 1644-1648; BKR 2005, 411-415; DStR 2005, 1326-1330; HFR 2005, 1115-1117; NJW 2005, 2450-2454; NZG 2005, 672-676; AG 2005, 609-613; DB 2005, 1845-1848; WM 2005, 1358-1362; ZIP 2005, 1270-1275
Regional Appeal Court München 2005/04/20		7 U 5303/04 = BB 2005, 1651-1652; NZG 2005, 518-520; AG 2005, 484-486; DB 2005, 1447-1449; ZIP 2005, 901-904; WM 2005, 1269-1271
Federal Supreme Court 2002/11/25		II ZR 133/01 = BGHZ 153, 47-61; ZIP 2003, 387-392; DB 2003, 544-548; WM 2003, 533-537; NJW 2003, 1032-1036; NZG 2003, 280-284; BKR 2003, 253-257; BB 2003, 806-810; MDR 2003, 515-516; JuS 2003, 501-503; DStR 2003, 990-994; JZ 2003, 680-684; Der Konzern 2003, 226-231

b) Shareholders

Federal Supreme Court 2010/02/08	Zulässigkeit einer satzungsmäßigen zeitlichen Beschränkung des Frage- und Rederechts der Aktionäre in der Hauptversammlung (REDEZEITBESCHRÄNKUNG)	II ZR 94/08 = BGHZ 184, 239-252; NSW AktG § 131; WM 2010, 559-563; ZIP 2010, 575-579; DB 2010, 718-722; DStR 2010, 707-711; BB 2010, 849-852; NZG 2010, 423-427; AG 2010, 292-295; NJW 2010, 1604-1607; WuB II A § 131 AktG 1.10; DNotZ 2010, 389-397; MDR 2010, 1002-1003
Regional Appeal Court Stuttgart 2009/12/18	Ermittlung der Abfindung der außenstehenden Aktionäre bei Gewinnabführungs- und Beherrschungsvertrag	20 W 2/08 = ZIP 2010, 274-280; WM 2010, 654-660; AG 2010, 513-516
district Court Berlin 2009/12/10	Freigabeverfahren für die Handelsregistereintragung eines angefochtenen Hauptversammlungsbeschlusses: Anforderungen an das Erscheinen eines Aktionärs in der Hauptversammlung	23 AktG 1/09 = ZIP 2010, 180-182; WM 2010, 416-420; NZG 2010, 224-225; AG 2010, 166-170; BB 2010, 785-788; Der Konzern 2010, 120-124; WuB II A § 327a AktG 2.10
Constitutional Court 2009/12/09	Nichtannahmebeschluss: Justizgewährungsanspruch eines aus einer AG gegen Kapitalabfindung ausgeschlossenen Minderheitsaktionärs ("squeeze out") bei verfrühter Eintragung des Übertragungsbeschlusses ins Handelsregister	1 BvR 1542/06 = WM 2010, 170-173; AG 2010, 160-162; ZIP 2010, 571-575; NZG 2010, 902-905; NJW-RR 2010, 1474-1476
Regional Appeal Court Düsseldorf 2009/12/09		I-6 W 45/09 = ZIP 2010, 28-34; AG 2010, 126-130; CCZ 2010, 117-120
Regional Appeal Court Köln 2009/10/08	Wegfall von Ausgleichszahlungen durch Barabfindung aufgrund eines Squeeze-out	18 U 57/09 = NZG 2010, 225-226; ZIP 2010, 519-522; AG 2010, 336-338
district Court Berlin 2009/09/17	Anfechtbarkeit eines Ausgliederungsbeschlusses wegen Verletzung von Informationsrechten und Treuwidrigkeit	23 U 15/09 = NZG 2010, 462-463; Der Konzern 2010, 180-182
Regional Appeal Court Köln 2009/08/27	Keine Aktivlegitimation des Aktionärs nach Eintragung des Squeeze-out-Beschlusses	18 U 177/08 = NZG 2010, 184-185; ZIP 2010, 584-585; AG 2010, 298-299
Regional Appeal Court Frankfurt 2009/08/26	Wirksamkeit von Squeeze-out, Beherrschungs- und Gewinnabführungsvertrag und Bestehen eines aktienrechtlichen Ausgleichsanspruchs	23 U 69/08 = DB 2009, 2200-2206; NZG 2010, 389-391; AG 2010, 368-376
Federal Supreme Court 2006/09/18	Isolierter Zinsanspruch des Aktionärs auf angemessene Gegenleistung für Aktien wegen der Zurechnung von Stimmrechten bei der Wahl des Aufsichtsratsvorsitzenden aus der Mitte des Aufsichtsrates (WMF)	II ZR 137/05 = BGHZ 169, 98-109; BB 2006, 2432-2435; BKR 2006, 496-499; DStR 2006, 2041-2045; NJW-RR 2007, 1179-1182; NZG 2006, 945-948; AG 2006, 883-887; DB 2006, 2452-2456; ZIP 2006, 2077-2080; WM 2006, 2080-2084; Der Konzern 2006, 763-766; JZ 2007, 311-314; ZGR 2007, 440-441
Federal Supreme Court 2002/11/25		II ZR 133/01 = BGHZ 153, 47-61; ZIP 2003, 387-392; DB 2003, 544-548; WM 2003, 533-537; NJW 2003, 1032-1036; NZG 2003, 280-284; BKR 2003, 253-257; BB 2003, 806-810; MDR 2003, 515-516; JuS 2003, 501-503; DStR 2003, 990-994; JZ 2003, 680-684; Der Konzern 2003, 226-231

c) Board of directors

Federal Supreme Court 2013/10/08		II ZB 26/12 = BB 2013, 3022; BKR 2014, 29; NJW 2014, 146; NZG 2013, 1342; ZIP 2013, 2254; JZ 2014, 145; AG 2013, 877
Regional Appeal Court Stuttgart 2009/11/25	Haftung des AG-Vorstands: Beweislastverteilung im Schadensersatzprozess wegen pflichtwidrigen Erwerbs eigener Aktien und unterbliebener Einholung fachlichen Rats	20 U 5/09 = ZIP 2009, 2386-2391; WM 2010, 120-127; NZG 2010, 141-146; AG 2010, 133-136; WuB II A § 93 AktG; CCZ 2010, 112-116
Federal Supreme Court 2009/11/04	Schriftform des Mietvertrags bei Vertragsschluss durch eine AG	XII ZR 86/07 = BGHZ 183, 67-73; NSW BGB § 550; EBE/BGH 2009, 419-420; ZIP 2010, 185-187; Grundeigentum 2010, 53-54; NZG 2010, 105-107; MDR 2010, 133-134; NZM 2010, 82-83; DStR 2010, 282-284; ZfIR 2010, 139-141; WM 2010, 428-429; AG 2010, 162-163; ZMR 2010, 280-281; MietPrax-AK § 550 BGB Nr 29; NJW 2010, 1453-1454
Regional Appeal Court Hamburg 2009/09/18	Anrechenbarkeit erlangter Vermögensvorteile bei Schadensersetzpflicht wegen pflichtwidriger Ausgabe von Aktien	11 U 183/07 = DStR 2010, 287; NZG 2010, 309-310; AG 2010, 502-508
Federal Supreme Court 2009/02/16	Anfechtbarkeit von Entlastungsbeschlüssen bei unrichtiger Entsprechenserklärung zum Deutschen Corporate Governance Kodex (Kirch/Deutsche Bank)	II ZR 185/07 = BGHZ 180, 9-38; DNotZ 2009, 688-694; DStR 2009, 537-546; NJW 2009, 2207-2215; NZG 2009, 342-350; AG 2009, 285-293; DB 2009, 500-507; ZIP 2009, 460-471; WM 2009, 459-468
Federal Supreme Court 2005/05/09	Persönliche Haftung der Vorstandsmitglieder einer AG sowie der AG selbst wegen sittenwidriger Schädigung durch fehlerhafte Ad-hoc-Mitteilungen	II ZR 287/02 = BGHReport 2005, 1260-1262; BB 2005, 1644-1648; BKR 2005, 411-415; DStR 2005, 1326-1330; HFR 2005, 1115-1117; NJW 2005, 2450-2454; NZG 2005, 672-676; AG 2005, 609-613; DB 2005, 1845-1848; WM 2005, 1358-1362; ZIP 2005, 1270-1275

d) Insolvency

Regional Appeal Court Koblenz
2009/06/16

Haftung von Aktionär und Aufsichtsratsmitglied einer insolventen AG wegen verdeckter Sacheinlage - Neuregelungen des ARUG

6 U 120/05
= NZG 2010, 29-31

e) Supervisory board

Federal Supreme Court 2018/03/20		II ZR 359/16
Circuit Court Nürnberg-Fürth 2010/02/08	Zusammensetzung des Aufsichtsrats in der Europäischen Gesellschaft (SE)	1 HKO 8471/09, 1 HK O 8471/09 = ZIP 2010, 372-373; BB 2010, 1113-1114; AG 2010, 384; NZG 2010, 547; Der Konzern 2010, 326-327
Circuit Court München I 2009/11/05	Anforderungen an den Sachverstand des unabhängigen Mitglieds des Aufsichtsrats auf den Gebieten der Rechnungslegung oder Abschlussprüfung	5 HK O 15312/09, 5 HKO 15312/09 = ZIP 2010, 627-628; DStR 2010, 711; BB 2010, 885-886; Der Konzern 2010, 135-137; DB 2010, 888-890; NZG 2010, 464-465; AG 2010, 339-340
Regional Appeal Court Hamburg 2009/09/18	Anrechenbarkeit erlangter Vermögensvorteile bei Schadensersetzpflicht wegen pflichtwidriger Ausgabe von Aktien	11 U 183/07 = DStR 2010, 287; NZG 2010, 309-310; AG 2010, 502-508
Federal Supreme Court 2009/02/16	Anfechtbarkeit von Entlastungsbeschlüssen bei unrichtiger Entsprechenserklärung zum Deutschen Corporate Governance Kodex (Kirch/Deutsche Bank)	II ZR 185/07 = BGHZ 180, 9-38; DNotZ 2009, 688-694; DStR 2009, 537-546; NJW 2009, 2207-2215; NZG 2009, 342-350; AG 2009, 285-293; DB 2009, 500-507; ZIP 2009, 460-471; WM 2009, 459-468

f) General meeting

Circuit Court München I 2012/02/23		5 HK O 12377/09, 5 HKO 12377/09 = AG 2012, 423-427; WM 2012, 1543-1553
Regional Appeal Court Frankfurt 2010/12/07	Keine Zuständigkeit der Hauptversammlung der Commerzbank für den Erwerb der Dresdner Bank nach den "Holzmüller-/Gelatine-Grundsätzen" des Bundesgerichtshofes	5 U 29/10 = ZIP 2011, 75-84; DB 2010, 2788-2797; WM 2011, 116-128; NZG 2011, 62-65; AG 2011, 173-177
Regional Appeal Court Frankfurt 2010/10/20	Überprüfung von Hauptversammlungsbeschlüssen einer Aktiengesellschaft: ordnungsgemäße Leitung der Hauptversammlung	23 U 121/08 = ZIP 2011, 24-32; AG 2011, 36-45; NZG 2010, 1426-1427; WM 2011, 221-239
Circuit Court München 2010/04/08	Vorlageverfahren an den EuGH zur Vorabentscheidung: Wirksamkeit der Übernahme der Hypo Real Estate durch den Bund	5 HK O 12377/09, 5 HKO 12377/09 = ZIP 2010, 779-786; AG 2010, 378-384; NZG 2010, 749-750; ZIP 2012, 674-680; EuZW 2010, 637-639
Federal Supreme Court 2010/02/08	Zulässigkeit einer satzungsmäßigen zeitlichen Beschränkung des Frage- und Rederechts der Aktionäre in der Hauptversammlung (REDEZEITBESCHRÄNKUNG)	II ZR 94/08 = BGHZ 184, 239-252; NSW AktG § 131; WM 2010, 559-563; ZIP 2010, 575-579; DB 2010, 718-722; DStR 2010, 707-711; BB 2010, 849-852; NZG 2010, 423-427; AG 2010, 292-295; NJW 2010, 1604-1607; WuB II A § 131 AktG 1.10; DNotZ 2010, 389-397; MDR 2010, 1002-1003
Circuit Court Frankfurt 2009/12/15	Ungeschriebene Zuständigkeit der Hauptversammlung bei Beteiligungserwerb	3-05 O 208/09, 3/05 O 208/09, 3-5 O 208/09, 3/5 O 208/09 = ZIP 2010, 429-433; WM 2010, 618-622; BB 2010, 980-983; AG 2010, 416-419; WuB II A § 119 AktG 1.10
Regional Appeal Court Stuttgart 2009/10/19	Freigabeverfahren: (Un-)Vereinbarkeit des § 319 VI S. 3 Nr. 2 AktG mit dem Gebot der Normenklarheit und -bestimmtheit und der Eigentumsgarantie	20 AR (Freig) 1/09 = ZIP 2009, 2337-2339; Der Konzern 2009, 621-624; NZG 2010, 27-29; AG 2010, 89-91
district Court Berlin 2009/09/17	Anfechtbarkeit eines Ausgliederungsbeschlusses wegen Verletzung von Informationsrechten und Treuwidrigkeit	23 U 15/09 = NZG 2010, 462-463; Der Konzern 2010, 180-182
Regional Appeal Court Frankfurt 2009/07/07	Anfechtung von Hauptversammlungsbeschlüssen wegen Einladungsmängeln	5 U 152/08 = NZG 2010, 185-186; AG 2010, 413-414
Regional Appeal Court Frankfurt 2009/06/24	Hauptversammlungsbeschlüsse der AG: Verweigerung einer Aufsichtsratsentlastung wegen unberechtigter Verweigerung der Auskunftserteilung zu einer den Vorstand betreffenden Frage	23 U 90/07 = AG 2009, 542-549; DB 2009, 1863-1870

3. Judgments on the Federal Stock Exchange Act (Börsengesetz)

Constitutional Court 2015/11/05		1 BvR 1667/15 = NZG 2016, 61; ZIP 2015, 2371
Federal Supreme Court 2013/10/08		II ZB 26/12 = BB 2013, 3022; BKR 2014, 29; NJW 2014, 146; NZG 2013, 1342; ZIP 2013, 2254; JZ 2014, 145; AG 2013, 877

a) Liability

Federal Supreme Court 2008/01/07		II ZR 68/06 = WM 2008, 398-400; ZIP 2008, 410-412; AG 2008, 254-256; BGHReport 2008, 544-546; NZG 2008, 385-386; VersR 2008, 1368-1370
Federal Supreme Court 2007/06/04		II ZR 147/05 = WM 2007, 1557-1560; ZIP 2007, 1560-1564; BB 2007, 1806-1809; Der Konzern 2007, 603-607; DStR 2007, 1684-1687; AG 2007, 620-623; NZG 2007, 708-711; DB 2007, 2311-2313; MDR 2007, 1204-1205; BGHReport 2007, 1081-1084; NJW 2008, 76-80; VersR 2008, 549-552
Regional Appeal Court Frankfurt 2003/11/07		5 W 31/03 = ZIP 2004, 1317-1318; OLGR Frankfurt 2004, 268-270; AG 2004, 453; BKR 2005, 75-76
Federal Supreme Court 2002/03/12		XI ZR 258/01 = BGHZ 150, 164-172; WM 2002, 803-806; ZIP 2002, 748-751; BB 2002, 849-851; DB 2002, 886-888; BKR 2002, 393-396; BGHReport 2002, 467-469; NZG 2002, 534-536; AG 2002, 346-347; NJW 2002, 1943-1945; DStR 2002, 1055-1057; MDR 2002, 768-770; JZ 2002, 777-779; DStR 2002, 1633; VersR 2002, 1514-1515
Federal Supreme Court 1998/05/19		XI ZR 286/97 = WM 1998, 1391-1392; ZIP 1998, 1220-1221; BB 1998, 1439; NJW 1998, 2675-2676; DB 1998, 1709-1710; MDR 1998, 1111; VersR 1999, 975-976
Federal Supreme Court 1981/02/16		II ZR 179/80 = BGHZ 80, 80-86; WM 1981, 374-375; BB 1981, 695-696; ZIP 1981, 376-378; DB 1981, 1132-1133; NJW 1981, 1266-1267; MDR 1981, 647-647

b) Lead brokerage

Administrative Court Hessen (Kassel) 2008/04/16		6 UE 1472/07 = ZIP 2008, 1520-1525
Higher Administrative Court Frankfurt 2006/06/01		1 G 919/06 = ZBB 2007, 291-295

c) Admission

Federal Supreme Court
2002/11/25

II ZR 133/01
= BGHZ 153, 47-61; ZIP 2003, 387-392; DB 2003, 544-548; WM 2003, 533-537; NJW 2003, 1032-1036; NZG 2003, 280-284; BKR 2003, 253-257; BB 2003, 806-810; MDR 2003, 515-516; JuS 2003, 501-503; DStR 2003, 990-994; JZ 2003, 680-684; Der Konzern 2003, 226-231

4. Judgments on the German Securities Acquisition and Takeover Act (Wertpapiererwerbs- und Übernahmegesetz)

Federal Supreme Court
2014/07/29

II ZR 353/12
= BGHZ 202, 180-202; DB 2014, 1921-1926; WM 2014, 1627-1634; NZG 2014, 985-991; ZIP 2014, 1623-1629; NJW-RR 2014, 1248-1254; BKR 2015, 156-162

a) BaFin enforcement procedure (Bundesanstalt für Finanzdienstleistungsaufsicht)

Regional Appeal Court Frankfurt
2009/11/24

Kein (Konzern-)Lagebericht ohne Prognoseberichterstattung - Vorläufiger Rechtsschutz im Enforcementverfahren

WpÜG 11/09, WpÜG 12/09
= DB 2009, 2773-2778; ZIP 2009, 2440-2446; BB 2010, 111-113; NZG 2010, 63-67; AG 2010, 79-84; Der Konzern 2010, 58-65

b) Administrative offense

Federal Supreme Court
2006/05/31

Ordnungswidrigkeit nach dem WpÜG: Unrichtige Veröffentlichung der Kontrollerlangung über eine Zielgesellschaft

2 ARs 78/06
= wistra 2006, 391-392

c) Take-over

Circuit Court München
2010/04/08

Vorlageverfahren an den EuGH zur Vorabentscheidung: Wirksamkeit der Übernahme der Hypo Real Estate durch den Bund

5 HK O 12377/09, 5 HKO 12377/09
= ZIP 2010, 779-786; AG 2010, 378-384; NZG 2010, 749-750; ZIP 2012, 674-680; EuZW 2010, 637-639

d) Interest claim of the shareholder

Federal Supreme Court
2006/09/18

Stimmrechtszurechnung wegen abgestimmten Verhaltens (WMF)

II ZR 137/05
= BGHZ 169, 98-109; DB 2006, 2452-2456; BB 2006, 2432-2435; WM 2006, 2080-2084; ZIP 2006, 2077-2080; Der Konzern 2006, 763-766; AG 2006, 883-887

5. Judgments on the German Law on Limited Liability Companies (Gesetz betreffend die Gesellschaften mit beschränkter Haftung)

a) Registration of a corporation

Regional Appeal Court Köln 2010/02/22	Handelsregisterverfahren: Eintragungsfähigkeit einer GmbH aufgrund eines Forstestzungsbeschlusses nach rechtskräftiger Ablehnung der Eröffnung des Insolvenzverfahrens mangels Masse	2 Wx 18/10, I-2 Wx 18/10 = DB 2010, 839-840; DStR 2010, 820; ZInsO 2010, 682-684; NZI 2010, 409-411; NZG 2010, 507-509; ZIP 2010, 1183-1185; GmbHR 2010, 710-712; RNotZ 2010, 414-416; MDR 2010, 879-880; FGPrax 2010, 200-201; NotBZ 2010, 346-348
Regional Appeal Court Brandenburg 2004/11/30	Handelsregistereintragung: Keine Eintragungsfähigkeit der identitätswahrenden Sitzverlegung einer deutschen GmbH ins EU-Ausland	6 Wx 4/04 = ZIP 2005, 489-491 (Leitsatz und Gründe); DB 2005, 604-605 (Leitsatz und Gründe); OLG-NL 2005, 87-90 (Leitsatz und Gründe); FGPrax 2005, 78-80 (Leitsatz und Gründe); BB 2005, 849-852 (red. Leitsatz und Gründe); OLGR Brandenburg 2005, 188-191 (Leitsatz und Gründe); GmbHR 2005, 484-487 (Leitsatz und Gründe)

b) Managing director

Regional Appeal Court Jena
2009/08/12

Fristlose Kündigung des GmbH-Geschäftsführers: Unterlassene Errichtung eines Kontrollsystems im Konzern und unterlassene Überwachung des Mitgeschäftsführers als Kündigungsgrund

7 U 244/07
= DStR 2010, 126; NZG 2010, 226-229; GmbHR 2010, 483-485; AG 2010, 376-378

c) Corporation

Federal Supreme Court 2010/10/25	Klage gegen GmbH: Prozessfähigkeit der GmbH nach Amtsniederlegung des einzigen Geschäftsführers; Parteifähigkeit nach Löschung im Handelsregister wegen Vermögenslosigkeit	II ZR 115/09 = DB 2010, 2719-2722; WM 2010, 2362-2365; ZIP 2010, 2444-2446; DStR 2010, 2643-2645; ZInsO 2010, 2404-2406; MDR 2011, 56; NJW-RR 2011, 115-117; GmbHR 2011, 83-85; DZWIR 2011, 83-85; NZG 2011, 26-28; HFR 2011, 357-358; JR 2011, 522-525
Federal Supreme Court 2010/01/18	Anwendung der Grundsätze der Mantelverwendung - Gesellschaft als "leere Hülse"	II ZR 61/09 = NSW GmbHG § 11; DB 2010, 607-609; WM 2010, 557-558; ZIP 2010, 621-622; NL-BzAR 2010, 162-163; ZInsO 2010, 585-586; ZNotP 2010, 152-153; DStR 2010, 763-764; NZG 2010, 427-428; NZI 2010, 316-317; NJW 2010, 1459-1460; GmbHR 2010, 474-475; InsVZ 2010, 176-177; MDR 2010, 757-758; MittBayNot 2010, 324-325; DZWIR 2010, 246-247
Regional Appeal Court Bamberg 2009/12/11	Stimmverbot bei Aufhebung eines Wettbewerbsverbotes durch Satzungsänderung	6 U 12/09 = NZG 2010, 385-387; GmbHR 2010, 709-710
Regional Appeal Court Hamm 1997/04/30	Folgen der Verlegung des effektiven Verwaltungssitzes einer GmbH in einen anderen EG-Staat	15 W 91/97 = GmbHR 1997, 848-849 (Leitsatz und Gründe); ZIP 1997, 1696-1697 (Leitsatz und Gründe); RIW 1997, 874-875 (Leitsatz und Gründe); DB 1997, 1865-1866 (Leitsatz und Gründe); FGPrax 1997, 193-194 (Leitsatz und Gründe); MittRhNotK 1997, 365-366 (Leitsatz und Gründe); WiB 1997, 1242-1243 (Leitsatz und Gründe); EuZW 1998, 31-32 (Leitsatz und Gründe); NJW-RR 1998, 615 (Leitsatz und Gründe); IPRax 1998, 363-364 (red. Leitsatz und Gründe); EWS 1998, 470-471 (Leitsatz und Gründe)

d) Shareholder

Federal Supreme Court 2009/11/30	Wettbewerbsverbot gegen ausgeschiedenen GmbH-Gesellschafter	II ZR 208/08 = NSW GmbHG § 34; NSW BGB § 138 Bb; NSW GG Art. 12; DB 2010, 323-326; WM 2010, 317-320; DStR 2010, 388-390; ZIP 2010, 324-326; ZNotP 2010, 113-116; GmbHR 2010, 256-258; NZG 2010, 270-272; MDR 2010, 333-335; NJW 2010, 1206-1208; Der Konzern 2010, 247-249; DNotZ 2010, 385-389
Regional Appeal Court Jena 2009/08/14	Darlegungs- und Beweislast der Gesellschafter für die längere Zeit zurückliegende Erbringung der Stammeinlage	6 U 833/08 = ZIP 2009, 1759-1762; NZG 2010, 68-70

e) Shareholder liability

Regional Appeal Court München 2010/03/11	Haftung bei nicht offengelegter wirtschaftlicher Neugründung	23 U 2814/09 = ZIP 2010, 579-582; DB 2010, 836-838; DStR 2010, 820; GmbHR 2010, 425-428; BB 2010, 1240-1242; InsVZ 2010, 178-180; NZG 2010, 544-547; ZNotP 2010, 267-270; MittBayNot 2010, 326-328; ZInsO 2010, 1608-1611; NotBZ 2010, 381-384
district Court Berlin 2009/12/07	Unterbilanzhaftung des GmbH-Gesellschafters: Unterlassene Offenlegung der Neugründung einer Vorrats-GmbH	23 U 24/09 = ZIP 2010, 582-584; NZG 2010, 387-388; GmbHR 2010, 476-477; InsVZ 2010, 180-181; Der Konzern 2010, 250-251; GmbH-Stpr 2010, 253

f) Liability of the managing director

Regional Appeal Court Schleswig- Holstein 2010/02/11	Haftung des Geschäftsführers: Rückerstattung von Zahlungen nach Eintritt der Insolvenzreife und Anforderungen an positive Fortführungsprognose	5 U 60/09 = ZIP 2010, 516-519; DStR 2010, 564; ZInsO 2010, 530-533; DB 2010, 722-725; InsVZ 2010, 138-141; NZI 2010, 492-495; GmbHR 2010, 864-867
Federal Supreme Court 2010/01/25	Haftung der GmbH-Geschäftsführer nach Eintritt der Insolvenzreife: Zahlungen von einem debitorischen Konto der GmbH an einzelne Gesellschaftsgläubiger	II ZR 258/08 = NSW GmbHG § 64 F.: 1986-05-15; ZIP 2010, 470-471; WM 2010, 465-466; DB 2010, 609-610; DStR 2010, 661-662; ZInsO 2010, 568-569; ZNotP 2010, 150-152; NZG 2010, 346-347; GmbHR 2010, 428-430; NZI 2010, 313-314; InsVZ 2010, 175-176; NJW-RR 2010, 607-608; DZWIR 2010, 257-260
district Court Berlin 2009/11/17	Geschäftsführerhaftung: Auslegung einer Rangrücktrittserklärung	14 U 208/08 = NZG 2010, 463-464; GmbHR 2010, 761-762
Regional Appeal Court Celle 2009/10/28	Haftung des Geschäftsführers: Vernichtung von Liquidationsvermögen einer Ein-Mann-GmbH	9 U 125/06 = GmbHR 2010, 87-90; NZG 2010, 181-184

IV. 法院判决

1. Aktiengesetz

§ 17 AktG

Federal Supreme Court
2011/12/15

I ZR 129/10
= WM 2012, 1121-1124; ZIP 2012, 1177-1180; NZG 2012, 1033-1035; AG 2012, 594-596

§ 53a AktG

Federal Supreme Court 2007/10/22		II ZR 184/06 = WM 2008, 253-254; ZIP 2008, 218-219; NZG 2008, 149-150; AG 2008, 164-165; Der Konzern 2008, 166-167
Circuit Court Düsseldorf 1999/12/14		10 O 495/99 = WM 2000, 528-531; AG 2000, 233-235

§ 57 Abs. 1 AktG

Regional Appeal Court Frankfurt am Main
2005/03/17

1 U 149/04

§ 57 AktG

Regional Appeal Court München
2005/04/20

7 U 5303/04
= BB 2005, 1651-1652; NZG 2005, 518-520; AG 2005, 484-486; DB 2005, 1447-1449; ZIP 2005, 901-904; WM 2005, 1269-1271

§ 71 AktG

Regional Appeal Court München
2005/04/20

7 U 5303/04
= BB 2005, 1651-1652; NZG 2005, 518-520; AG 2005, 484-486; DB 2005, 1447-1449; ZIP 2005, 901-904; WM 2005, 1269-1271

§ 111 Abs. 2 Satz 2 AktG

Federal Supreme Court
2018/03/20

II ZR 359/16

§ 118 AktG

Circuit Court Düsseldorf
1999/12/14

10 O 495/99
= WM 2000, 528-531; AG 2000, 233-235

§ 119 AktG

Federal Supreme Court 2013/10/08		II ZB 26/12 = BB 2013, 3022; BKR 2014, 29; NJW 2014, 146; NZG 2013, 1342; ZIP 2013, 2254; JZ 2014, 145; AG 2013, 877
Circuit Court Düsseldorf 1999/12/14		10 O 495/99 = WM 2000, 528-531; AG 2000, 233-235

§ 121 Abs. 1 AktG

Circuit Court München I
2012/02/23

5 HK O 12377/09, 5 HKO 12377/09
= AG 2012, 423-427; WM 2012, 1543-1553

§ 121 Abs. 2 AktG

Circuit Court Düsseldorf
2007/05/16

36 O 99/06
= ZIP 2007, 1859-1861; AG 2007, 797

§ 121 Abs. 3 AktG

Circuit Court Düsseldorf
2007/05/16

36 O 99/06
= ZIP 2007, 1859-1861; AG 2007, 797

§ 122 AktG

Circuit Court Düsseldorf
1999/12/14

10 O 495/99
= WM 2000, 528-531; AG 2000, 233-235

§ 123 Abs. 1 AktG

ECJ
2011/03/24

Case C-194/10, ECLI:EU:C:2011:182
= ZIP 2011, 1002-1003; NZG 2011, 622-624; AG 2011, 507-509; EuR 2012, 184-189

§ 123 AktG

Circuit Court München I
2012/02/23

5 HK O 12377/09, 5 HKO 12377/09
= AG 2012, 423-427; WM 2012, 1543-1553

§ 124 AktG

Circuit Court München I
2012/02/23

5 HK O 12377/09, 5 HKO 12377/09
= AG 2012, 423-427; WM 2012, 1543-1553

§ 186 AktG

Circuit Court München I
2012/02/23

5 HK O 12377/09, 5 HKO 12377/09
= AG 2012, 423-427; WM 2012, 1543-1553

§ 191 AktG

Regional Appeal Court Frankfurt
2005/11/30

WpÜG-Owi 1/04
= ZIP 2006, 1726-1730; BB 2006, 2266-2269; NZG 2006, 792-795; AG 2006, 798-801

§ 241 Nr. 1 AktG

Circuit Court Düsseldorf
2007/05/16

36 O 99/06
= ZIP 2007, 1859-1861; AG 2007, 797

§ 243 Abs. 1 AktG

Circuit Court München I
2012/02/23

5 HK O 12377/09, 5 HKO 12377/09
= AG 2012, 423-427; WM 2012, 1543-1553

§ 246a Abs. 4 AktG

ECJ
2011/03/24

Case C-194/10, ECLI:EU:C:2011:182
= ZIP 2011, 1002-1003; NZG 2011, 622-624; AG 2011, 507-509; EuR 2012, 184-189

§ 305 AktG

Constitutional Court
2012/07/11

1 BvR 3142/07, 1 BvR 1569/08
= NZG 2012, 826; BB 2012, 2010; NJW 2012, 3081

§ 320b AktG

Constitutional Court
2012/07/11

1 BvR 3142/07, 1 BvR 1569/08
= NZG 2012, 826; BB 2012, 2010; NJW 2012, 3081

§ 327a AktG

Regional Appeal Court Düsseldorf
2006/08/11

I-15 W 110/05
= Der Konzern 2006, 768-781; ZIP 2007, 380-382; AG 2007, 363-370

§ 327b Abs. 1 AktG

Federal Supreme Court
2010/07/19

II ZB 18/09
= BGHZ 186, 229-242; DB 2010, 1693-1697; ZIP 2010, 1487-1491; BB 2010, 1941-1944; WM 2010, 1471-1475; NJW 2010, 2657-2660; NZG 2010, 939-943; AG 2010, 629-632

§ 327b AktG

Constitutional Court
2012/07/11

1 BvR 3142/07, 1 BvR 1569/08
= NZG 2012, 826; BB 2012, 2010; NJW 2012, 3081

2. Börsengesetz

§ 32 BörsG

Constitutional Court
2012/07/11

1 BvR 3142/07, 1 BvR 1569/08
= NZG 2012, 826; BB 2012, 2010; NJW 2012, 3081

§ 39 II BörsG

Federal Supreme Court 2013/10/08		II ZB 26/12 = BB 2013, 3022; BKR 2014, 29; NJW 2014, 146; NZG 2013, 1342; ZIP 2013, 2254; JZ 2014, 145; AG 2013, 877
Constitutional Court 2012/07/11		1 BvR 3142/07, 1 BvR 1569/08 = NZG 2012, 826; BB 2012, 2010; NJW 2012, 3081

§ 45 BörsG

Federal Supreme Court
2014/10/21

XI ZB 12/12
= BGHZ 203, 1; AG 2015, 351; NJW 2015, 236; NZG 2015, 20; ZIP 2015, 25

§ 50 Abs. 1 Satz 2 BörsG

Federal Supreme Court
1994/10/25

XI ZR 43/94
= WM 1994, 2231-2233; ZIP 1994, 1924-1926; NJW 1995, 321-323; BB 1995, 64-66; MDR 1995, 166-167; DB 1995, 266-268

§ 52 BörsG

Federal Supreme Court
1994/10/25

XI ZR 43/94
= WM 1994, 2231-2233; ZIP 1994, 1924-1926; NJW 1995, 321-323; BB 1995, 64-66; MDR 1995, 166-167; DB 1995, 266-268

§ 53 BörsG

Federal Supreme Court
1994/10/25

XI ZR 43/94
= WM 1994, 2231-2233; ZIP 1994, 1924-1926; NJW 1995, 321-323; BB 1995, 64-66; MDR 1995, 166-167; DB 1995, 266-268

3. Gesetz betreffend die Gesellschaften mit beschränkter Haftung

§ 52 GmbHG

Federal Supreme Court
2006/07/11

VI ZR 339/04
= ZIP 2006, 1761-1764; DB 2006, 2061-2063; BB 2006, 2043-2045; WM 2006, 1898-1901

4. Handelsgesetzbuch

§ 383 HGB

Federal Administrative Court 2009/07/08		8 C 4/09 = ZIP 2009, 1899-1902; NVwZ-RR 2009, 980-981
Federal Administrative Court 2008/02/27		6 C 11/07, 6 C 12/07 = BVerwGE 130, 262-284; ZIP 2008, 911-919; WM 2008, 1359-1368

5. Umwandlungsgesetz

§ 16 Abs. 3 UmwG

Regional Appeal Court Düsseldorf
2006/08/11

I-15 W 110/05
= Der Konzern 2006, 768-781; ZIP 2007, 380-382; AG 2007, 363-370

§ 29 UmwG

Constitutional Court
2012/07/11

1 BvR 3142/07, 1 BvR 1569/08
= NZG 2012, 826; BB 2012, 2010; NJW 2012, 3081

§ 207 UmwG

Constitutional Court
2012/07/11

1 BvR 3142/07, 1 BvR 1569/08
= NZG 2012, 826; BB 2012, 2010; NJW 2012, 3081

6. Verordnung über den Inhalt der Angebotsunterlage, die Gegenleistung bei Übernahmeangeboten und Pflichtangeboten und die Befreiung von der Verpflichtung zur Veröffentlichung und zur Abgabe eines Angebots

§ 3 Satz 3 WpÜG-AngebV

Constitutional Court
2003/07/04

1 BvR 1620/03
= WM 2004, 979; ZIP 2004, 950-951; DB 2004, 1305-1306; NZG 2004, 617-618; WuB I G 7 Börsen- und Kapitalmarktrecht 3.04; Der Konzern 2004, 607-608; NJW 2004, 3031-3032; AG 2004, 607

§ 4 WpÜG-AngebV

Constitutional Court
2003/07/04

1 BvR 1620/03
= WM 2004, 979; ZIP 2004, 950-951; DB 2004, 1305-1306; NZG 2004, 617-618; WuB I G 7 Börsen- und Kapitalmarktrecht 3.04; Der Konzern 2004, 607-608; NJW 2004, 3031-3032; AG 2004, 607

§ 8 WpÜG-AngebV

Regional Appeal Court Frankfurt
2003/08/25

WpÜG 5 und 8/03
= ZIP 2003, 1977-1981; Der Konzern 2003, 836-839; AG 2004, 36-38; BKR 2004, 284-287; BKR 2004, 325-329

7. Wertpapiererwerbs- und Übernahmegesetz

§ 1 WpÜG

Regional Appeal Court Frankfurt
2003/10/09

WpÜG 3/03
= DB 2003, 2537-2540; BKR 2003, 908-912; ZIP 2003, 2206-2210; NZG 2004, 243-245

§ 2 WpÜG

Regional Appeal Court München I
2003/01/03

5HK O 22225/02
= BKR 2003, 810-812

§ 4 Abs. 2 WpÜG

Regional Appeal Court Frankfurt
2011/12/05

WpÜG 1/11
= DB 2012, 275-281; ZIP 2012, 270-277; NZG 2012, 302-307; AG 2012, 335-339

§ 4 Abs. 2 WpÜG

Regional Appeal Court Frankfurt
2003/07/04

WpÜG 4/03
= ZIP 2003, 1392-1398; DB 2003, 1782-1785; AG 2003, 513-515; BKR 2003, 717-722; Der Konzern 2003, 623-628; BB 2003, 2589-2594; NZG 2003, 1120-1124

§ 4 WpÜG

Regional Appeal Court Frankfurt
2003/05/27

WpÜG 1/03
= DB 2003, 1371-1373; ZIP 2003, 1297-1300; BKR 2003, 597-600; NZG 2003, 729-731; AG 2003, 516-517; Der Konzern 2003, 617-623; ZBB 2004, 37-40

§ 11 Abs. 2 Satz 2 Nr. 4 WpÜG

Constitutional Court
2003/07/04

1 BvR 1620/03
= WM 2004, 979; ZIP 2004, 950-951; DB 2004, 1305-1306; NZG 2004, 617-618; WuB I G 7 Börsen- und Kapitalmarktrecht 3.04; Der Konzern 2004, 607-608; NJW 2004, 3031-3032; AG 2004, 607

§ 11 WpÜG

Regional Appeal Court Frankfurt
2007/04/18

21 U 72/06
= AG 2007, 749-756

§ 12 Abs. 1 WpÜG

Regional Appeal Court Frankfurt
2007/04/18

21 U 72/06
= AG 2007, 749-756

§ 14 Abs. 3 Satz 1 Nr. 2 WpÜG

Regional Appeal Court Frankfurt
2003/04/22

WpÜG-Owi 3/02
= DB 2003, 1215-1216; NZG 2003, 638-639; NJW 2003, 2111-2112; BKR 2003, 548-549; ZIP 2003, 2117-2118

§ 15 Abs. 1 Nr. 2 WpÜG

Regional Appeal Court Frankfurt 2003/07/04		WpÜG 4/03 = ZIP 2003, 1392-1398; DB 2003, 1782-1785; AG 2003, 513-515; BKR 2003, 717-722; Der Konzern 2003, 623-628; BB 2003, 2589-2594; NZG 2003, 1120-1124
Constitutional Court 2003/07/04		1 BvR 1620/03 = WM 2004, 979; ZIP 2004, 950-951; DB 2004, 1305-1306; NZG 2004, 617-618; WuB I G 7 Börsen- und Kapitalmarktrecht 3.04; Der Konzern 2004, 607-608; NJW 2004, 3031-3032; AG 2004, 607

§ 15 Abs. 1 WpÜG

Regional Appeal Court Frankfurt
2011/12/05

WpÜG 1/11
= DB 2012, 275-281; ZIP 2012, 270-277; NZG 2012, 302-307; AG 2012, 335-339

§ 22 WpÜG

Regional Appeal Court München I
2003/01/03

5HK O 22225/02
= BKR 2003, 810-812

§ 23 WpÜG

Circuit Court Frankfurt
2009/03/13

3-5 O 328/08
= AG 2009, 421-424; ZIP 2009, 1422-1425

§ 27 Abs. 3 Satz 3 WpÜG

Regional Appeal Court Frankfurt
2003/04/22

WpÜG-Owi 3/02
= DB 2003, 1215-1216; NZG 2003, 638-639; NJW 2003, 2111-2112; BKR 2003, 548-549; ZIP 2003, 2117-2118

§ 29 Abs. 2 WpÜG

Federal Supreme Court 2011/12/15		I ZR 129/10 = WM 2012, 1121-1124; ZIP 2012, 1177-1180; NZG 2012, 1033-1035; AG 2012, 594-596
Regional Appeal Court Frankfurt 2004/06/25		WpÜG 5/03, 6/03 und 8/03 = BKR 2004, 325-329; NZG 2004, 865-869; ZIP 2004, 1309-1315; DB 2004, 1718-1719; WM 2004, 1638-1644; Der Konzern 2004, 561-566; AG 2004, 617-619

§ 29 WpÜG

Regional Appeal Court Frankfurt
2005/11/30

WpÜG-Owi 1/04
= ZIP 2006, 1726-1730; BB 2006, 2266-2269; NZG 2006, 792-795; AG 2006, 798-801

§ 30 Abs. 2 WpÜG

Circuit Court Hamburg 2006/10/16		412 O 102/04 = ZIP 2007, 427-432; AG 2007, 177-179
Regional Appeal Court Frankfurt 2004/06/25		WpÜG 5/03, 6/03 und 8/03 = BKR 2004, 325-329; NZG 2004, 865-869; ZIP 2004, 1309-1315; DB 2004, 1718-1719; WM 2004, 1638-1644; Der Konzern 2004, 561-566; AG 2004, 617-619

§ 30 WpÜG

Circuit Court Frankfurt 2009/03/13		3-5 O 328/08 = AG 2009, 421-424; ZIP 2009, 1422-1425
Regional Appeal Court München I 2003/01/03		5HK O 22225/02 = BKR 2003, 810-812

§ 31 Abs. 1 WpÜG

Regional Appeal Court Frankfurt
2003/07/04

WpÜG 4/03
= ZIP 2003, 1392-1398; DB 2003, 1782-1785; AG 2003, 513-515; BKR 2003, 717-722; Der Konzern 2003, 623-628; BB 2003, 2589-2594; NZG 2003, 1120-1124

§ 33 Abs. 2 Satz 1 WpÜG

Circuit Court München I
2004/12/23

5HK O 15081/04
= ZIP 2005, 352-355; AG 2005, 261-262; Der Konzern 2005, 448-451

§ 35 Abs. 1 Satz 1 WpÜG

Regional Appeal Court Frankfurt 2005/11/30		WpÜG-Owi 1/04 = ZIP 2006, 1726-1730; BB 2006, 2266-2269; NZG 2006, 792-795; AG 2006, 798-801
Regional Appeal Court München I 2003/01/03		5HK O 22225/02 = BKR 2003, 810-812

§ 35 Abs. 1 WpÜG

Regional Appeal Court Frankfurt
2004/06/25

WpÜG 5/03, 6/03 und 8/03
= BKR 2004, 325-329; NZG 2004, 865-869; ZIP 2004, 1309-1315; DB 2004, 1718-1719; WM 2004, 1638-1644; Der Konzern 2004, 561-566; AG 2004, 617-619

§ 35 Abs. 2 Satz 2 WpÜG

Regional Appeal Court Frankfurt
2003/08/25

WpÜG 5 und 8/03
= ZIP 2003, 1977-1981; Der Konzern 2003, 836-839; AG 2004, 36-38; BKR 2004, 284-287; BKR 2004, 325-329

§ 35 WpÜG

Regional Appeal Court Frankfurt 2011/12/05		WpÜG 1/11 = DB 2012, 275-281; ZIP 2012, 270-277; NZG 2012, 302-307; AG 2012, 335-339
Circuit Court Hamburg 2006/10/16		412 O 102/04 = ZIP 2007, 427-432; AG 2007, 177-179
Regional Appeal Court Frankfurt 2003/10/09		WpÜG 3/03 = DB 2003, 2537-2540; BKR 2003, 908-912; ZIP 2003, 2206-2210; NZG 2004, 243-245
Regional Appeal Court Frankfurt 2003/05/27		WpÜG 1/03 = DB 2003, 1371-1373; ZIP 2003, 1297-1300; BKR 2003, 597-600; NZG 2003, 729-731; AG 2003, 516-517; Der Konzern 2003, 617-623; ZBB 2004, 37-40

§ 36 WpÜG

Regional Appeal Court Frankfurt
2003/05/27

WpÜG 1/03
= DB 2003, 1371-1373; ZIP 2003, 1297-1300; BKR 2003, 597-600; NZG 2003, 729-731; AG 2003, 516-517; Der Konzern 2003, 617-623; ZBB 2004, 37-40

§ 37 WpÜG

Regional Appeal Court Frankfurt 2003/10/09		WpÜG 3/03 = DB 2003, 2537-2540; BKR 2003, 908-912; ZIP 2003, 2206-2210; NZG 2004, 243-245
Regional Appeal Court Frankfurt 2003/08/25		WpÜG 5 und 8/03 = ZIP 2003, 1977-1981; Der Konzern 2003, 836-839; AG 2004, 36-38; BKR 2004, 284-287; BKR 2004, 325-329
Regional Appeal Court Frankfurt 2003/05/27		WpÜG 1/03 = DB 2003, 1371-1373; ZIP 2003, 1297-1300; BKR 2003, 597-600; NZG 2003, 729-731; AG 2003, 516-517; Der Konzern 2003, 617-623; ZBB 2004, 37-40

§ 38 Abs. 1 Satz 1 WpÜG

Regional Appeal Court Frankfurt
2003/08/25

WpÜG 5 und 8/03
= ZIP 2003, 1977-1981; Der Konzern 2003, 836-839; AG 2004, 36-38; BKR 2004, 284-287; BKR 2004, 325-329

§ 38b WpÜG

Circuit Court Frankfurt
2008/08/05

3-5 O 15/08
= BB 2008, 2035-2038; NZG 2008, 665-669; ZIP 2008, 1769-1775; AG 2008, 790-794; WM 2008, 2021-2026; Der Konzern 2008, 660-667

§ 38 WpÜG

Regional Appeal Court Frankfurt 2011/12/05		WpÜG 1/11 = DB 2012, 275-281; ZIP 2012, 270-277; NZG 2012, 302-307; AG 2012, 335-339
Regional Appeal Court Frankfurt 2003/05/27		WpÜG 1/03 = DB 2003, 1371-1373; ZIP 2003, 1297-1300; BKR 2003, 597-600; NZG 2003, 729-731; AG 2003, 516-517; Der Konzern 2003, 617-623; ZBB 2004, 37-40

§ 39a Abs. 3 Satz 3 WpÜG

Circuit Court Frankfurt 2009/03/13		3-5 O 328/08 = AG 2009, 421-424; ZIP 2009, 1422-1425
Regional Appeal Court Frankfurt 2008/12/09		WpÜG 2/08 = DB 2009, 54-59; ZIP 2009, 74-81; BB 2009, 122-126; NJW 2009, 375-381; NZG 2009, 74-80; AG 2009, 86-91

§ 39a WpÜG

Regional Appeal Court Celle 2010/03/25		9 W 17/10 = ZIP 2010, 830-831; AG 2010, 456-457
Regional Appeal Court Stuttgart 2009/05/05		20 W 13/08 = ZIP 2009, 1059-1073; WM 2009, 1416-1431; DB 2009, 1583-1591; NZG 2009, 950-951; AG 2009, 707-716
Circuit Court Frankfurt 2008/08/05		3-5 O 15/08 = BB 2008, 2035-2038; NZG 2008, 665-669; ZIP 2008, 1769-1775; AG 2008, 790-794; WM 2008, 2021-2026; Der Konzern 2008, 660-667

§ 39b WpÜG

Regional Appeal Court Celle 2010/03/25		9 W 17/10 = ZIP 2010, 830-831; AG 2010, 456-457
Regional Appeal Court Stuttgart 2009/05/05		20 W 13/08 = ZIP 2009, 1059-1073; WM 2009, 1416-1431; DB 2009, 1583-1591; NZG 2009, 950-951; AG 2009, 707-716
Circuit Court Frankfurt 2009/03/13		3-5 O 328/08 = AG 2009, 421-424; ZIP 2009, 1422-1425

§ 41 WpÜG

Regional Appeal Court Frankfurt
2003/07/04

WpÜG 4/03
= ZIP 2003, 1392-1398; DB 2003, 1782-1785; AG 2003, 513-515; BKR 2003, 717-722; Der Konzern 2003, 623-628; BB 2003, 2589-2594; NZG 2003, 1120-1124

§ 48 WpÜG

Regional Appeal Court Frankfurt 2011/12/05		WpÜG 1/11 = DB 2012, 275-281; ZIP 2012, 270-277; NZG 2012, 302-307; AG 2012, 335-339
Regional Appeal Court Frankfurt 2003/10/09		WpÜG 3/03 = DB 2003, 2537-2540; BKR 2003, 908-912; ZIP 2003, 2206-2210; NZG 2004, 243-245
Regional Appeal Court Frankfurt 2003/07/04		WpÜG 4/03 = ZIP 2003, 1392-1398; DB 2003, 1782-1785; AG 2003, 513-515; BKR 2003, 717-722; Der Konzern 2003, 623-628; BB 2003, 2589-2594; NZG 2003, 1120-1124

§ 49 WpÜG

Regional Appeal Court Frankfurt
2003/05/27

WpÜG 1/03
= DB 2003, 1371-1373; ZIP 2003, 1297-1300; BKR 2003, 597-600; NZG 2003, 729-731; AG 2003, 516-517; Der Konzern 2003, 617-623; ZBB 2004, 37-40

§ 50 Abs. 3 Nr. 2 WpÜG

Regional Appeal Court Frankfurt
2003/08/25

WpÜG 5 und 8/03
= ZIP 2003, 1977-1981; Der Konzern 2003, 836-839; AG 2004, 36-38; BKR 2004, 284-287; BKR 2004, 325-329

§ 50 Abs. 3 Nr. 3 WpÜG

Regional Appeal Court Frankfurt
2003/08/25

WpÜG 5 und 8/03
= ZIP 2003, 1977-1981; Der Konzern 2003, 836-839; AG 2004, 36-38; BKR 2004, 284-287; BKR 2004, 325-329

§ 51 WpÜG

Regional Appeal Court Frankfurt
2011/12/05

WpÜG 1/11
= DB 2012, 275-281; ZIP 2012, 270-277; NZG 2012, 302-307; AG 2012, 335-339

§ 56 WpÜG

Regional Appeal Court Frankfurt
2003/10/09

WpÜG 3/03
= DB 2003, 2537-2540; BKR 2003, 908-912; ZIP 2003, 2206-2210; NZG 2004, 243-245

§ 59 WpÜG

Regional Appeal Court Frankfurt 2004/06/25		WpÜG 5/03, 6/03 und 8/03 = BKR 2004, 325-329; NZG 2004, 865-869; ZIP 2004, 1309-1315; DB 2004, 1718-1719; WM 2004, 1638-1644; Der Konzern 2004, 561-566; AG 2004, 617-619
Regional Appeal Court München I 2003/01/03		5HK O 22225/02 = BKR 2003, 810-812

Regional Appeal Court Frankfurt 2005/11/30		WpÜG-Owi 1/04 = ZIP 2006, 1726-1730; BB 2006, 2266-2269; NZG 2006, 792-795; AG 2006, 798-801
Regional Appeal Court Frankfurt 2003/04/22		WpÜG-Owi 3/02 = DB 2003, 1215-1216; NZG 2003, 638-639; NJW 2003, 2111-2112; BKR 2003, 548-549; ZIP 2003, 2117-2118

§ 60 WpÜG

Regional Appeal Court Frankfurt
2004/06/25

WpÜG 5/03, 6/03 und 8/03
= BKR 2004, 325-329; NZG 2004, 865-869; ZIP 2004, 1309-1315; DB 2004, 1718-1719; WM 2004, 1638-1644; Der Konzern 2004, 561-566; AG 2004, 617-619

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德国和欧盟经济法数据库

公司法

I. 欧盟法

1. 基本原理

2. 有效的指令和法规

3. 保留

4. 废除的指令和法规

II. 德国法律

1. 基本法

2. 法律

a) 生效中的法律

3. 法律条文

a) 生效中的法律条文

b) 计划中的法律

c) 被废除的法律条文

III. 法院判决(目录)

1. Important judgments

a) Daimler-Jurisprudence

b) Porsche-Jurisprudence

2. Judgments on the German Stock Corporation Act (Aktiengesetz)

a) Corporation

b) Shareholders

c) Board of directors

d) Insolvency

e) Supervisory board

f) General meeting

3. Judgments on the Federal Stock Exchange Act (Börsengesetz)

a) Liability

b) Lead brokerage

c) Admission

4. Judgments on the German Securities Acquisition and Takeover Act (Wertpapiererwerbs- und Übernahmegesetz)

a) BaFin enforcement procedure (Bundesanstalt für Finanzdienstleistungsaufsicht)

b) Administrative offense

c) Take-over

d) Interest claim of the shareholder

5. Judgments on the German Law on Limited Liability Companies (Gesetz betreffend die Gesellschaften mit beschränkter Haftung)

a) Registration of a corporation

b) Managing director

c) Corporation

d) Shareholder

e) Shareholder liability

f) Liability of the managing director

IV. 法院判决

1. Aktiengesetz

§ 17 AktG

§ 53a AktG

§ 57 Abs. 1 AktG

§ 57 AktG

§ 71 AktG

§ 111 Abs. 2 Satz 2 AktG

§ 118 AktG

§ 119 AktG

§ 121 Abs. 1 AktG

§ 121 Abs. 2 AktG

§ 121 Abs. 3 AktG

§ 122 AktG

§ 123 Abs. 1 AktG

§ 123 AktG

§ 124 AktG

§ 186 AktG

§ 191 AktG

§ 241 Nr. 1 AktG

§ 243 Abs. 1 AktG

§ 246a Abs. 4 AktG

§ 305 AktG

§ 320b AktG

§ 327a AktG

§ 327b Abs. 1 AktG

§ 327b AktG

2. Börsengesetz

§ 32 BörsG

§ 39 II BörsG

§ 45 BörsG

§ 50 Abs. 1 Satz 2 BörsG

§ 52 BörsG

§ 53 BörsG

3. Gesetz betreffend die Gesellschaften mit beschränkter Haftung

§ 52 GmbHG

4. Handelsgesetzbuch

§ 383 HGB