Dr. Marc
d’Avoine
Kompetenzen
- Steuer- und Wirtschaftsstrafsachen
- Sanierung, Restrukturierung und Insolvenz
- Steuern und Abgaben von Gesellschaften
- Kint
- ⧉⌕$files array (58)
- Table (58)
- Contents (58)
field title author author_id category fileurl date 0 array (28) Praxisreport StaRUG – Verfahren zur Vermeidung von Kollateralschäden, INDat R... Dr. Marc d’Avoine 267 array (2) 01/02/2023 1 array (28) „Arzt und Praxis in Krise und Insolvenz“, 4. Auflage Köln 2023, RWS Verlag ... Dr. Marc d’Avoine 267 array (2) 01/01/2023 2 array (28) Die Insolvenz des Kryptoverwahrers – Aus- und Absonderungsrechte der Token-Use... Dr. Marc d’Avoine 267 array (2) https://www.atn-ra.de/wp-content/uploads/dAvoine-Hamacher-Die-Insolvenz-des-Kryp... 22/11/2022 3 array (28) "Cryptoassets: Their typology, classification and treatment in a crisis and inso... Dr. Marc d’Avoine 267 array (2) https://www.atn-ra.de/wp-content/uploads/Cryptoassets-Their-typology-classificat... 21/07/2022 4 array (28) "Mitteilungen an das Transparenzregister - Pflichten nach § 20 GwG für Insolve... Dr. Marc d’Avoine 267 array (2) https://www.atn-ra.de/wp-content/uploads/Berg-dAvoine-Mitteilungen-an-das-Transp... 04/07/2022 5 array (28) "Restrukturierung, Sanierung, Insolvenz", 5. Auflage, 2022, C.H.Beck (Verlag) IS... Dr. Marc d’Avoine 267 array (2) https://www.beck-shop.de/buth-hermanns-restrukturierung-sanierung-insolvenz/prod... 12/05/2022 6 array (28) Krisenfrüherkennung – Die Neue (alte) Pflicht für Geschäftsführer, NZI 2022, 1 Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/Krisenfrueherkennung-–-Die-neue-alte-Pflicht-fuer-Geschaef... 05/02/2022 7 array (28) Krisenfrüherkennung – die neue/alte Pflicht der Geschäftsleiter - Betrachtun... Dr. Marc d’Avoine 267 array (2) 01/02/2022 8 array (28) Kryptowährungen im Insolvenzverfahren - Sicherung, Behandlung, Verwertung und m... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/dAvoine-Marc_Hamacher-Phil_-Kryptowaehrungen-im-Insolvenzver... 10/01/2022 9 array (28) Kryptowährungen im Insolvenzverfahren – Sicherung, Behandlung, Verwertung und... Dr. Marc d’Avoine 267 array (2) 01/01/2022 10 array (28) „Anfechtung und Eigenkapitalersatz“ Kapitel in „Buth/Hermanns: „Restrukt... Dr. Marc d’Avoine 267 array (2) 19/07/2021 11 array (28) Berg-d'Avoine, Mitteilungen an das Transparanzregister, § 20 GWG für IV?, ZIP ... Dr. Marc d’Avoine 267 array (2) 15/07/2021 12 array (28) Kommentierung zur Entsch. Oberlandesgericht Koblenz, 3 U 383/20, Urteil vom 29.1... Dr. Marc d’Avoine 267 array (2) 29/12/2020 13 array (28) Kommentar zur Entscheidung IX ZR 208/18, Satzfahne NZI 2020, Anfechtbarkeit der ... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/NZI_2020_030198_1-002.pdf 11/12/2020 14 array (28) "Treuhandkonto - Insolvenz-Sonderkonto? Widerspruch oder Ergänzung?", ZIP 27/20... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/dAvoine_Buechel_Treuhandkonto-Insolvenz-Sonderkonto_-Widersp... 01/11/2020 15 array (28) Anmerkungen zur Entsch. BGH Urteil vom 22.10.2020 - IX ZR 208/20, NZI 2021, 26 f... Dr. Marc d’Avoine 267 array (2) 22/10/2020 16 array (28) Marc d’Avoine/Andreas Büchel: Treuhandkonto – Insolvenz-Sonderkonto? Widers... Dr. Marc d’Avoine 267 array (2) 15/07/2020 17 array (28) "Die praktische Ausgestaltung des Insolvenz-Sonderkontos" – ZIP 2019, 2041 Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/Saager-dAvoine-Berg_-Die-praktische-Ausgestaltung-des-Insolv... 23/10/2019 18 array (28) Saager/d‘Avoine/Berg, Die praktische Ausgestaltung des Insolvenz-Sonderkontos,... Dr. Marc d’Avoine 267 array (2) 15/07/2019 19 array (28) „Arzt und Praxis in Krise und Insolvenz“, 3. Auflage Köln 2019, RWS Verlag ... Dr. Marc d’Avoine 267 array (2) https://www.rws-verlag.de/buecher/arzt-und-praxis-in-krise-und-insolvenz-978-3-8... 01/06/2019 20 array (28) Kommentierung zur Entsch. BGH EWiR 9/2019, 275, 276 zum Urteil vom 21.02.2019 - ... Dr. Marc d’Avoine 267 array (2) 21/02/2019 21 array (28) Darlehen unmittelbarer und mittelbarer Gesellschafter in der Insolvenz, ZIP 2018... Dr. Marc d’Avoine 267 array (2) 16/07/2018 22 array (28) Vorsatzanfechtung gegen Steuerberater als Zahlungsmittler, der-betrieb 2018, 752... Dr. Marc d’Avoine 267 array (2) 16/07/2018 23 array (28) Zur Kenntnis des Anfechtungsgegners von der gläubigerbenachteiligenden Rechtsha... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/VOe-§-133-InsO-Kenntnis-des-Anfechtungsgegners-von-der-glae... 15/07/2018 24 array (28) Air Berlin und der Flug in die Insolvenz - Erfolgreiche Sanierung oder Ausverkau... Dr. Marc d’Avoine 267 array (2) 15/07/2018 25 array (28) Kommentar zur Entsch. IX ZR 88/17 BGH Urt. Vom 12.04.2018, zu § 133 Abs. 1 InsO... Dr. Marc d’Avoine 267 array (2) 12/04/2018 26 array (28) Air Berlin und der Flug in die Insolvenz – Erfolgreiche Sanierung oder Ausverk... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/Air-Berlin-Insolvenz-INF_I_18.pdf 01/04/2018 27 array (28) Darlehen unmittelbarer und mittelbarer Gesellschafter in der Insolvenz, ZIP 2/20... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/VOE_Darlehen_Mittelbarer_Gesellschafter.pdf 01/02/2018 28 array (28) Kommentar zur Entscheidung IX ZR 48/15 BGH EWiR § 133 Abs. 1 InsO Annahme eine... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/§-133-InsO-Annahme-einer-Rrechtshandlung-des-Insolvenzschul... 01/09/2017 29 array (28) Kommentar zur Entsch. IX ZR 48/15 BGH, ZIP 2017, 1281, EWiR § 133 Abs. 1, 17/20... Dr. Marc d’Avoine 267 array (2) 01/05/2017 30 array (28) Kommentar zur Entscheidung IX ZR 18/15 BGH EWiR § 14 Abs. 1 Satz 1 InsO, 18/20... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/Beweis-einer-bestrittenen-Forderung-die-alleinigen-Insolvenz... 02/09/2016 31 array (28) Kommentierung in EWiR, Beweis einer bestrittenen Forderung, die alleinigen Insol... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/Beweis-einer-bestrittenen-Forderung-die-alleinigen-Insolvenz... 01/09/2016 32 array (28) Kommentar zur Entsch. IX ZR 18/15 BGH EWiR § 14 Abs. 1 Satz 1 InsO, 18/2016, 5... Dr. Marc d’Avoine 267 array (2) 02/05/2016 33 array (28) Kommentar zur Entscheidung IX ZR 149/14 BGH EWiR § 130, 133 InsO Anfechtung bei... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/§§-130-133-InsO-Anfechtung-bei-Kenntnis-von-Zahlungseinst.... 01/09/2015 34 array (28) Fortführung eines Apothekenbetriebs d. den Insolvenzverwalter, ZInsO 2015, 1725 Dr. Marc d’Avoine 267 array (2) 13/07/2015 35 array (28) Fortführung eines Apothekenbetriebs d. den Insolvenzverwalter, ZInsO 2015, 1725 Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/Fortfuehrung-eines-Apothekenbetriebs-durch-den-IV-ZInsO-2015... 08/05/2015 36 array (28) Kommentar zur Entsch. IX ZR 149/14 BGH EWiR § 130, 133 InsO, 18/2015, 579, f. Dr. Marc d’Avoine 267 array (2) 04/05/2015 37 array (28) Insolvenz einer Schiffsgesellschaft und steuerliche Aufgabe des Insolvenzverwalt... Dr. Marc d’Avoine 267 array (2) 14/07/2014 38 array (28) Insolvenz einer Schiffsgesellschaft und steuerliche Aufgabe des Insolvenzverwalt... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/InsolvenzSchiffsGusteuerlAufgaben.pdf 06/06/2014 39 array (28) „Anfechtung und Eigenkapitalersatz“ Kapitel in „Buth/Hermanns: „Restrukt... Dr. Marc d’Avoine 267 array (2) 01/06/2014 40 array (28) Gesellschafterdarlehen und vergleichbare Rechtsgeschäfte gemäß § 39 Abs. 1 N... Dr. Marc d’Avoine 267 array (2) 15/07/2013 41 array (28) Kommentar zur Entscheidung 9 U 15/13, LG Lübeck, EWiR § 135 InsO 5/2013, 689 f. Dr. Marc d’Avoine 267 array (2) 06/05/2013 42 array (28) Gesellschafterdarlehen und vergleichbare Rechtsgeschäfte gemäß § 39 Abs. 1 N... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/gesellschafterdarlehen.pdf 17/04/2013 43 array (28) Kommentar zur Entscheidung 9 U 15/13, LG Lübeck, Insolvenzanfechtung, darlehns... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/§135-Abs.-1-Nr.-2-39-Abs.-1-Nr.-5-143-InsO-Insolvenzanfecht... 01/03/2013 44 array (28) Kommentar zur Entscheidung V R 28/09, AG Wpt., EWiR § 14 InsO 17/2012, 561 f. Dr. Marc d’Avoine 267 array (2) 01/09/2012 45 array (28) „Internationale Zuständigkeit des deutschen Insolvenzgerichts bei offenkundig... Dr. Marc d’Avoine 267 array (2) 16/07/2012 46 array (28) Kommentar zur Entscheidung V R 28/09, AG Wpt., EWiR § 14 InsO 17/2012, 561 f. Dr. Marc d’Avoine 267 array (2) 01/05/2012 47 array (28) „Feststellung, Verwertung und Abrechnung von Sicherheitsgut als „einheitlich... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/feststellung_verwertung_abrechnung.pdf 01/02/2012 48 array (28) „Feststellung, Verwertung und Abrechnung von Sicherheitsgut als „einheitlich... Dr. Marc d’Avoine 267 array (2) 28/07/2011 49 array (28) „Internationale Zuständigkeit des deutschen Insolvenzgerichts bei offenkundig... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/internationale_zustaendigkeit.pdf 01/04/2011 50 array (28) „Finanzmarktstabilisierungsgesetz und Verhältnismäßigkeitsgrundsatz - befri... Dr. Marc d’Avoine 267 array (2) 02/11/2009 51 array (28) „Finanzmarktstabilisierungsgesetz und Verhältnismäßigkeitsgrundsatz – bef... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/dAvoine_Finanzmarktstabilisierungsgesetz.pdf 01/11/2009 52 array (28) Verkauf von Immobilien in der Insolvenz an einen Grundpfandrechtsgläubiger“, ... Dr. Marc d’Avoine 267 array (2) 14/07/2008 53 array (28) Verkauf von Immobilien in der Insolvenz an einen Grundpfandrechtsgläubiger NZI ... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/dAvoine_Verkauf_von_Immobilien.pdf 01/01/2008 54 array (28) Haftung des schwachen vorläufigen Insolvenzverwalters als faktischer „Geschä... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/Haftung-vorl.-IV-als-fakt.-GF-nach-LS-Widerruf-ZIP-2006-1433... 01/12/2006 55 array (28) Haftung des schwachen vorläufigen Insolvenzverwalters als faktischer „Geschä... Dr. Marc d’Avoine 267 array (2) 17/07/2006 56 array (28) „Widerspruchsmöglichkeiten des vorläufigen Insolvenzverwalters auch bei ‚A... Dr. Marc d’Avoine 267 array (2) 17/07/2006 57 array (28) „Widerspruchsmöglichkeiten des vorläufigen Insolvenzverwalters auch bei ‚A... Dr. Marc d’Avoine 267 array (2) /wp-content/uploads/VOe-Widerspruchsmoegl.-des-vorl.-IV-bei-Abbuchungsauftraegen... 01/01/2006 - ⇄⧉0 => array (7)$files[0]
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„Arzt und Praxis in Krise und Insolvenz“, 4. Auflage Köln 2023, RWS Verlag ISBN 978-3-8145-0372-1
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Fachanwalt für Steuerrecht sowie Handels- und Gesellschaftsrecht
Dr. Marc d’Avoine
Dr. d’Avoine (*10. August 1963) studierte Rechtswissenschaften und BWL an den Universitäten Trier und Bonn. Seit Oktober 1993 ist er als Anwalt im Steuer-, Sanierungs- und Wirtschaftsrecht tätig. Die Rechtsanwaltskammer Düsseldorf verlieh Rechtsanwalt Dr. d’Avoine 1997 den Titel „Fachanwalt für Steuerrecht“ und 2007 den Titel „Fachanwalt für Handels- und Gesellschaftsrecht“.
Restrukturierung, Sanierung und Insolvenz
Dr. d’Avoine konzentriert sich von Beginn seiner beruflichen Tätigkeit an auf die Bereiche „Unternehmen und Gesellschaften“ sowie „Steuern“, „Krise des Unternehmens und Restrukturierung, Sanierung und Insolvenz“. Seine Kanzlei SMAP fusionierte 2009. ATN ist heute eine renommierte internationale Wirtschaftskanzlei.
Mitgliedschaften und Veröffentlichungen
Rechtsanwalt Dr. d’Avoine spricht – neben der Muttersprache Deutsch – Englisch, Französisch und Spanisch. Er ist u. a. Vorsitzender des Beirats des VID (Verband der Insolvenzverwalter Deutschlands e. V.), dessen Ausschuss für Steuern und Bilanzierung er leitet. RA d’Avoine ist Mitglied des Hamburger Kreises für Insolvenzsteuerrecht, des Arbeitskreises Sanierung und Insolvenz in Köln und div. Vereine und Organisationen. Als Vorstandssprecher lenkt er die Geschicke des Fördervereins des Instituts für Internationales und Europäisches Insolvenzrecht der Universität zu Köln. International ist RA d’Avoine bei der Deutsch-Spanischen-Juristen-Vereinigung/Asociación Hispano-Alemana de Juristas AHAJ und bei INSOL Europe (European organisation of insolvency professionals – specialising in corporate recovery and bankruptcy) aktiv. Er veröffentlicht regelmäßig Fachbeiträge und hält Vorträge zum Gesellschafts-, Steuer- und Insolvenzrecht.
RA d’Avoine veröffentlicht regelmäßig zu Themen rund um Sanierung und Restrukturierung, insbesondere zu Konten, Steuern und Kryptowerten. Er ist Mitautor des Werkes „Buth/Hermanns -Restrukturierung, Sanierung, Insolvenz“ in 5. Auflage und Verfasser des Werkes „Arzt und Praxis in Krise und Insolvenz“ in 4. Auflage.
Mit Rechtsanwalt Dr. d’Avoine raus aus der wirtschaftlichen Schieflage
Das ATN-Team um Rechtsanwalt Dr. d’Avoine – eingeschlossen sind Rechtsanwälte Prof. Dr. Neu, Heußel, Schmahl, Kapitza, Mazzotti, Ordejon, Michels, Kreuzer, Holzki und Hamacher – berät Unternehmen und Unternehmer in steuerlichen und gesellschaftsrechtlichen Themen. Die Beratungen und Hilfestellungen in der Krise lösen nicht selten wirtschaftliche Schieflagen. Mitunter führt eine geordnete Restrukturierungssache nach dem StaRUG oder eine sorgfältig vorbereitete Eigenverwaltung mit Insolvenzplan zu einem Schuldenschnitt und einer erfolgreichen Neuausrichtung des Unternehmens. Ertragsplanungen, Liquiditätsplanungen und Sanierungswerkzeuge aber auch der „Schutzschirm“ gehört zum ständigen Repertoire. In allen Fällen werden wesentliche Stakeholder, vor allem Banken, Lieferanten, Kreditversicherer, Arbeitnehmer*innen, Vermieter und die öffentliche Hand eingebunden.
Expertise für zahlreiche Branchen
FinTec, Digitalisierung und Kryptowerte sind inzwischen beachtliche Betätigungsfelder für Rechtsanwalt d’Avoine. Die Bereiche Automotive, Chemie, Kunststoff- und Metallverarbeitung, Handel, Transport und Logistik sowie Ärzte und Gesundheitswesen sind seit jeher Schwerpunkte von ATN, gerade im Team d’Avoine. Die Themen werden laufend durch diverse Fachveröffentlichungen zu Krise, Sanierung und Insolvenz flankiert.
Für die Nähe zu Mandanten in Wuppertal, Düsseldorf-Ratingen, Köln, Essen und Oberhausen
Unkomplizierte Kommunikation ist der Schlüssel für direkten Austausch und kurze Entscheidungswege. ATN ist digital und auf allen relevanten sozialen Medien online. Persönlich steht Rechtsanwalt Marc d’Avoine auch vor Ort im Unternehmen oder in den Büros vor Ort zur Verfügung.
E-Mail an Dr. Marc d’Avoine
Sie haben eine konkrete Anfrage und benötigen rechtliche Unterstützung? Dann senden Sie Herrn d’Avoine gerne eine
E-Mail.
Standorte
An folgenden Standorten ist Herr Dr. Marc d’Avoine vertreten.
Nehmen Sie gerne Kontakt auf!
Fachbeiträge und Veröffentlichungen
| Titel | Kategorie | Download |
|---|---|---|
| Praxisreport StaRUG – Verfahren zur Vermeidung von Kollateralschäden, INDat Report 10/2022, S. 36 ff. | Fachbeiträge | |
| „Arzt und Praxis in Krise und Insolvenz“, 4. Auflage Köln 2023, RWS Verlag ISBN 978-3-8145-0372-1 | Beiträge in Literatur | |
| Die Insolvenz des Kryptoverwahrers – Aus- und Absonderungsrechte der Token-User, ZIP 2022, 1214 ff. | Fachbeiträge | |
| "Cryptoassets: Their typology, classification and treatment in a crisis and insolvency", eurofenix #88, Summer 2022, 16-17 | Fachbeiträge | |
| "Mitteilungen an das Transparenzregister - Pflichten nach § 20 GwG für Insolvenzverwalter?", ZIP 2022, 1190 ff. | Fachbeiträge | |
| "Restrukturierung, Sanierung, Insolvenz", 5. Auflage, 2022, C.H.Beck (Verlag) ISBN 978-3-406-74495-2 | Beiträge in Literatur | |
| Krisenfrüherkennung – Die Neue (alte) Pflicht für Geschäftsführer, NZI 2022, 1 | Fachbeiträge | |
| Krisenfrüherkennung – die neue/alte Pflicht der Geschäftsleiter - Betrachtung vor und nach StaRUG -NZI 2/2022, 1 ff. | Fachbeiträge | |
| Kryptowährungen im Insolvenzverfahren - Sicherung, Behandlung, Verwertung und mehr, ZIP 2022,6 | Fachbeiträge | |
| Kryptowährungen im Insolvenzverfahren – Sicherung, Behandlung, Verwertung und mehr, ZIP 1/2022, 6 ff. | Fachbeiträge | |
| „Anfechtung und Eigenkapitalersatz“ Kapitel in „Buth/Hermanns: „Restrukturierung, Sanierung, Insolvenz“, 5. Auflage München 2021, Verlag C.H.Beck ISBN 978 3 406 64893 9 | Beiträge in Literatur | |
| Berg-d'Avoine, Mitteilungen an das Transparanzregister, § 20 GWG für IV?, ZIP 2021, 1190 ff. | Fachbeiträge | |
| Kommentierung zur Entsch. Oberlandesgericht Koblenz, 3 U 383/20, Urteil vom 29.12.2020, Keine Nichtigkeit eines Treuhandvertrages nach dem sog. „Dritt-Treuhänder-Modell“ wegen Insolvenzzweckwidrigkeit, EWiR 6/2021, 245 f.- | Kommentierungen | |
| Kommentar zur Entscheidung IX ZR 208/18, Satzfahne NZI 2020, Anfechtbarkeit der teilunentgeltlichen Immobilienübertragung unter Verwandten, InsO §§ 129, 133, 134, 143 | Kommentierungen | |
| "Treuhandkonto - Insolvenz-Sonderkonto? Widerspruch oder Ergänzung?", ZIP 27/2020, 1280, ff. | Fachbeiträge | |
| Anmerkungen zur Entsch. BGH Urteil vom 22.10.2020 - IX ZR 208/20, NZI 2021, 26 ff. (Anfechtung) - d'Avoine | Kommentierungen | |
| Marc d’Avoine/Andreas Büchel: Treuhandkonto – Insolvenz-Sonderkonto? Widerspruch oder Ergänzung? ZIP 2020, 1280 ff. | Fachbeiträge | |
| "Die praktische Ausgestaltung des Insolvenz-Sonderkontos" – ZIP 2019, 2041 | Fachbeiträge | |
| Saager/d‘Avoine/Berg, Die praktische Ausgestaltung des Insolvenz-Sonderkontos, ZIP 2019, 2041 | Fachbeiträge | |
| „Arzt und Praxis in Krise und Insolvenz“, 3. Auflage Köln 2019, RWS Verlag ISBN 978-3-8145-1372-0 | Beiträge in Literatur | |
| Kommentierung zur Entsch. BGH EWiR 9/2019, 275, 276 zum Urteil vom 21.02.2019 - IX ZR 888/17, ZIP 2019, 577 = DB 2019, 659 = ZInsO 2019, 678 - d'Avoine | Kommentierungen | |
| Darlehen unmittelbarer und mittelbarer Gesellschafter in der Insolvenz, ZIP 2018, 111 ff. | Fachbeiträge | |
| Vorsatzanfechtung gegen Steuerberater als Zahlungsmittler, der-betrieb 2018, 752 f. | Fachbeiträge | |
| Zur Kenntnis des Anfechtungsgegners von der gläubigerbenachteiligenden Rechtshandlung des Schuldners, EWiR 15/18, 467 f. | Fachbeiträge | |
| Air Berlin und der Flug in die Insolvenz - Erfolgreiche Sanierung oder Ausverkauf einer Fluggesellschaft - Insolvenz INF_I_2018, 9 ff, | Fachbeiträge | |
| Kommentar zur Entsch. IX ZR 88/17 BGH Urt. Vom 12.04.2018, zu § 133 Abs. 1 InsO Kenntnis des Anfechtungsgegners von der gläubigerbenachteiligenden Rechtshandlung des Schuldners EWiR 1-2018, 467 f. | Kommentierungen | |
| Air Berlin und der Flug in die Insolvenz – Erfolgreiche Sanierung oder Ausverkauf einer Fluggesellschaft, INF I/2018, 9–23 | Fachbeiträge | |
| Darlehen unmittelbarer und mittelbarer Gesellschafter in der Insolvenz, ZIP 2/2018, 60 ff. | Fachbeiträge | |
| Kommentar zur Entscheidung IX ZR 48/15 BGH EWiR § 133 Abs. 1 InsO Annahme einer Rechtshandlung des Insolvenzschuldners bei einer vom Anfechtunggegner durch ZV bewirkten Vermögensverlagerung, EWiR 17/2017, 533, f. | Kommentierungen | |
| Kommentar zur Entsch. IX ZR 48/15 BGH, ZIP 2017, 1281, EWiR § 133 Abs. 1, 17/2017, 533 f., Zur Annahme einer Rechtshandlung und Gläubigerbenachteiligungsabsicht des Schuldners | Kommentierungen | |
| Kommentar zur Entscheidung IX ZR 18/15 BGH EWiR § 14 Abs. 1 Satz 1 InsO, 18/2016, 565, f. | Kommentierungen | |
| Kommentierung in EWiR, Beweis einer bestrittenen Forderung, die alleinigen Insolvenzgrund bildet, durch Vorlage der vollstreckbaren Urkunde, EWiR 18-2016, 565 f. | Kommentierungen | |
| Kommentar zur Entsch. IX ZR 18/15 BGH EWiR § 14 Abs. 1 Satz 1 InsO, 18/2016, 565, f. „Beweis einer bestrittenen Forderung, die alleinigen Insolvenzgrund bildet, durch Vorlage der vollstreckbaren Urkunde“. | Kommentierungen | |
| Kommentar zur Entscheidung IX ZR 149/14 BGH EWiR § 130, 133 InsO Anfechtung bei Kenntnis von Zahlungseinstellung bei verspäteten Ratenzahlungen, 2015, 579, f. | Kommentierungen | |
| Fortführung eines Apothekenbetriebs d. den Insolvenzverwalter, ZInsO 2015, 1725 | Fachbeiträge | |
| Fortführung eines Apothekenbetriebs d. den Insolvenzverwalter, ZInsO 2015, 1725 | Fachbeiträge | |
| Kommentar zur Entsch. IX ZR 149/14 BGH EWiR § 130, 133 InsO, 18/2015, 579, f. | Kommentierungen | |
| Insolvenz einer Schiffsgesellschaft und steuerliche Aufgabe des Insolvenzverwalters, BB 2014, 1436 ff. | Fachbeiträge | |
| Insolvenz einer Schiffsgesellschaft und steuerliche Aufgabe des Insolvenzverwalters, BB 2014, 1436 ff. | Fachbeiträge | |
| „Anfechtung und Eigenkapitalersatz“ Kapitel in „Buth/Hermanns: „Restrukturierung, Sanierung, Insolvenz“, 5. Auflage München 2022, Verlag C.H.Beck ISBN 978-3-406-74495-2 | Beiträge in Literatur | |
| Gesellschafterdarlehen und vergleichbare Rechtsgeschäfte gemäß § 39 Abs. 1 Nr. 5 InsO- Rangverbesserung in der Insolvenz durch Verkauf und Überragung der Anleihe, NZI 2013, 321 | Fachbeiträge | |
| Kommentar zur Entscheidung 9 U 15/13, LG Lübeck, EWiR § 135 InsO 5/2013, 689 f. | Kommentierungen | |
| Gesellschafterdarlehen und vergleichbare Rechtsgeschäfte gemäß § 39 Abs. 1 Nr. 5 InsO- Rangverbesserung in der Insolvenz durch Verkauf und Überragung der Anleihe, NZI 2013, 321 | Fachbeiträge | |
| Kommentar zur Entscheidung 9 U 15/13, LG Lübeck, Insolvenzanfechtung, darlehnsgleiche Gesllschafterforderung, EWiR § 135 InsO 5/2013, 689 f. | Kommentierungen | |
| Kommentar zur Entscheidung V R 28/09, AG Wpt., EWiR § 14 InsO 17/2012, 561 f. | Kommentierungen | |
| „Internationale Zuständigkeit des deutschen Insolvenzgerichts bei offenkundiger „Rückkehroption“ des ehemals selbständig wirtschaftlich tätigen Schuldners (Unternehmer, Freiberufler, Arzt, Anwalt, Notar etc.) mit dem Ziel der Restschuldbefreiung. Wann wird „forum-shopping“ unerlaubt und verstößt u.U. gegen den ordre public‘?“, ZIP 2012, 58 ff. | Fachbeiträge | |
| Kommentar zur Entscheidung V R 28/09, AG Wpt., EWiR § 14 InsO 17/2012, 561 f. | Kommentierungen | |
| „Feststellung, Verwertung und Abrechnung von Sicherheitsgut als „einheitliches Geschäft“ des Insolvenzverwalters nach Änderung der Rechtsprechung zum Umsatzsteuer bei Mobilienverwertung durch Urteil des BFH vom 28.07.2011, ZIP 2012, 58 ff. | Fachbeiträge | |
| „Feststellung, Verwertung und Abrechnung von Sicherheitsgut als „einheitliches Geschäft“ des Insolvenzverwalters nach Änderung der Rechtsprechung zum Umsatzsteuer bei Mobilienverwertung durch Urteil des BFH vom 28.07.2011, ZIP 2012, 58 ff. | Fachbeiträge | |
| „Internationale Zuständigkeit des deutschen Insolvenzgerichts bei offenkundiger „Rückkehroption“ des ehemals selbständig wirtschaftlich tätigen Schuldners (Unternehmer, Freiberufler, Arzt, Anwalt, Notar etc.) mit dem Ziel der Restsschuldbefreiung. Wann wird „forum-shopping“ unerlaubt und verstößt u.U. gegen den ordre public‘?“, ZIP 2012, 58 ff. | Fachbeiträge | |
| „Finanzmarktstabilisierungsgesetz und Verhältnismäßigkeitsgrundsatz - befristete Anpassung des Überschuldungsbegriffes § 19 Abs. II InsO“ in Festschrift für Hans Peter Runkel, Köln, November 2009 | Beiträge in Literatur | |
| „Finanzmarktstabilisierungsgesetz und Verhältnismäßigkeitsgrundsatz – befristete Anpassung des Überschuldungsbegriffes § 19 Abs. II InsO“ in Festschrift für Hans Peter Runkel, Köln, November 2009 | Beiträge in Literatur | |
| Verkauf von Immobilien in der Insolvenz an einen Grundpfandrechtsgläubiger“, NZI 2008, 17 ff. | Fachbeiträge | |
| Verkauf von Immobilien in der Insolvenz an einen Grundpfandrechtsgläubiger NZI 2008, 17 ff. | Fachbeiträge | |
| Haftung des schwachen vorläufigen Insolvenzverwalters als faktischer „Geschäftsführer‘ für Lohnsteuern nach Lastschriftwiderspruch?“, ZIP 2006, 1433 ff. | Fachbeiträge | |
| Haftung des schwachen vorläufigen Insolvenzverwalters als faktischer „Geschäftsführer‘ für Lohnsteuern nach Lastschriftwiderspruch?“, ZIP 2006, 1433 ff. | Fachbeiträge | |
| „Widerspruchsmöglichkeiten des vorläufigen Insolvenzverwalters auch bei ‚Abbuchungsaufträgen‘?“, ZInsO 2006, 225 ff. | Fachbeiträge | |
| „Widerspruchsmöglichkeiten des vorläufigen Insolvenzverwalters auch bei ‚Abbuchungsaufträgen‘?“, ZInsO 2006, 225 ff. | Fachbeiträge |
ATN. Aktuelles.
EuGH bestätigt deutsches Steuerrecht betr. Umsatzsteuerliche Organschaft
1. Februar 2023/in Unkategorisiert /von pixel-adminEuGH bestätigt deutsches Steuerrecht betr. Umsatzsteuerliche Organschaft. Nach dessen Ausführungen darf ein Mitgliedstaat den Organträger zum Steuerpflichtigen bestimmen. Zum Hintergrund und Anschlussfragen.