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Krafczyk

Die Insolvenzantragspflicht bei Überschuldung

Tectum,  2022, 346 Pages, E-Book

ISBN 978-3-8288-7921-8

74,00 € incl. VAT
74,00 € incl. VAT
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englischThe obligation to file for insolvency in case of over-indebtedness is intended to encourage business managers to examine the economic development of the company on an ongoing basis and to initiate insolvency proceedings if necessary. In practice however, this intended control of the managers’ behaviour has hardly proven effective.

The thesis therefore evaluates the obligation to file for insolvency along general parameters concerning the effectiveness of behavioural control through law, taking current discussions into account. The results contribute to setting the course of necessary legislative actions in relation to the duty to file for insolvency. In the future, it will be crucial to focus on the inherent obligation to examine the economic development of the company as well as the structural peculiarities of companies of different sizes.

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