straw man-the man behind-liability: BGH II ZR 225/91
Wednesday, December 15, 2010
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Federal Court to prove the payment of capital contribution by the shareholders GmbH
reviewed in the company's insolvency, the insolvency administrator regularly in the first place, whether the shareholders have paid its share capital. To meet the principle of shareholder capital contribution is subject to burden of proof. The evidence for the shareholder is particularly difficult when the ten-year retention period for bank statements and business records has expired and there are documents relating to the payment of capital contribution not more so.
With its decision of 09.07.2007, the court relaxed the requirements for proof of payment of the capital contribution significantly. It has approved, as far as you can, for the first time the detection of even circumstantial evidence: If the original company, insured for the notarial share transfer agreement that he has paid the capital contribution in accordance with the Statute of the GmbH, and result from the balance of any arrears of contributions, has a new partner for the detection on the fulfillment of the capital contribution by the founding partners also carried out if he can make no bank documents (bank transfer slip, bank statements, etc.). This evidence, the insolvency administrator , Which leads in fact to rebut a reversal of the burden of proof. Next, the court finds that the share purchaser may rely on the statements of the founding shareholder and the date of acquisition do not have their own research on the accuracy of the information in the share transfer agreement and the balance sheet of the GmbH must.
After the Brandenburg Higher Regional Court on 05.04.2006, 4 U 156/05, was still of the opinion that not even an unqualified audit opinion to the annual auditor for a sufficient proof of completion of the capital contribution means the ruling of the Supreme Court from 09.07 .2007 an overdue clarification for the benefit of purchasers of shares.
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