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A forgotten past: The historical roots of the mandatory affiliation of german cooperatives to auditing federations 'Anschlusszwang' - Softcover
Synopsis
The statutory obligation of all cooperatives to be affiliated to an auditing federation is a German speciality and is considered one of the reasons why there are relatively few cooperatives in Germany. Small cooperative companies, in particular, are often established as a registered association (e.V), a rather complex legal form, to avoid the costs entailed by a registered cooperative. Kaltenborn uses a wealth of material to prove that mandatory affiliation to auditing federations (Anschlusszwang), introduced with the amendment to the German Cooperative Societies Act in 1934, did not aim to enhance the economic resilience of cooperatives but was nothing more than the implementation of the National-Socialist Führerprinzip in the cooperative system.
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- PublisherBod - Books on Demand
- Publication date2015
- ISBN 10 3739215038
- ISBN 13 9783739215037
- BindingPaperback
- Number of pages82
- EditorHeinrich-Kaufmann-Stiftung
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A forgotten past : The historical roots of the mandatory affiliation of german cooperatives to auditing federations ¿Anschlusszwang¿
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Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - Der gesetzliche Zwang für alle Genossenschaften, sich einem Prüfungsverband anzuschließen, ist eine deutsche Spezialität. Sie wird mit dafür verantwortlich gemacht, dass es in Deutschland nur relativ wenige Genossenschaften gibt. Vor allem kleine genossenschaftliche Unternehmen werden vielfach in der problematischen Rechtsform des eingetragenen (Ideal-)Vereins, des e.V., gegründet, um den Rechtsformkosten der eingetragenen Genossenschaft zu entgehen. Kaltenborn belegt mit umfangreichem Material, dass der Zweck des Anschlusszwanges bei seiner Einführung mit der Novelle zum Genossenschaftsgesetz von 1934 keinesfalls die größere wirtschaftliche Widerstandskraft der Genossenschaften war, dass es vielmehr um die Durchsetzung des Führerprinzips des NS-Staates im Genossenschaftswesen ging. Seller Inventory # 9783739215037
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A forgotten past: The historical roots of the mandatory affiliation of german cooperatives to auditing federations 'Anschlusszwang' by Kaltenborn, Wilhelm [Paperback ]
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