Wirksamkeitsvoraussetzungen von Teilgewinnabführungsverträgen im Vertragskonzern der GmbH

Remains the legislator inactive in the area of GmbH group law, it is largely on the literature and case law to find methodically clean but also systematically consistent results. The "Supermarkt"-case law of the Federal Court of Justice (BGH), which has received a great deal of attention in practice, has in the past been recognized as binding - only very rarely is there any resistance to this. However, since the principles set out in this case law contradict the system of stock corporation law under Sections 291 et seq. AktG, the result also shows that the "Supermarkt" principles applicable since 1988 must be abandoned and the GmbH group law must be placed on a new, methodologically clean basis.