Law
Björn Schneider
Schutzgesetzhaftung für fehlerhafte Rechnungslegung
Ansprüche Dritter gegenüber Kapitalgesellschaften und ihren Geschäftsleitern gem. § 823 Abs. 2 BGB bei Verstößen gegen Handelsbilanzrecht
[Tort Liability for Incorrect Accounting. Third Party Claims against Corporations and their Managers Pursuant to Section 823 (2) of the German Civil Code (BGB) for Violations of Accounting Law.]
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Published in German.
Can tort law, and in particular the application of Section 823 (2) of the German Civil Code (BGB), make a meaningful contribution to the enforcement of accounting law? Björn Schneider examines this question – which has arisen not only in light of recent accounting scandals – in the field of tension between tort, accounting, corporate and European law.